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Document overview
The Tax Authority's specialist guide explains supplies, commissions and contractual settlements among principals, agents and customers within Oman's VAT system.
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Scope and exclusions
Applies to
Intended for taxpayers and advisers who need to classify supplies, commissions and contractual settlements among principals, agents and customers under the VAT Law and Executive Regulation.
Limitations and exclusions
The guide is explanatory and does not replace the law, regulation, decisions, an authority ruling or transaction-specific analysis; its current version must be checked before use.
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Official source
Oman Tax Authority · VAT Guide for Commercial Agencies · Oman Tax Authority
September 13, 2026
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