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Document overview
The Tax Authority's specialist guide explains upstream, midstream and downstream operations, industry supplies and zero-rating conditions within Oman's VAT system.
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Scope and exclusions
Applies to
Intended for taxpayers and advisers who need to classify upstream, midstream and downstream operations, industry supplies and zero-rating conditions 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 the Oil and Gas Industry · Oman Tax Authority
September 13, 2026
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