VAT: official guidance · Regulatory layer

VAT Guide for Transfer of an Activity

The Tax Authority's specialist guide explains the criteria for transferring an activity as a going concern and the consequences for the parties within Oman's VAT system.

Material typeOfficial tax guidance

Legal branchVAT: official guidance

Legal layerRegulatory layer

Source languageTax Authority publication; the source language depends on the document version

Review dateSeptember 13, 2026

Document overview

The Tax Authority's specialist guide explains the criteria for transferring an activity as a going concern and the consequences for the parties within Oman's VAT system.

Scope and exclusions

Applies to

Intended for taxpayers and advisers who need to classify the criteria for transferring an activity as a going concern and the consequences for the parties 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.

Official source

Oman Tax Authority · VAT Guide for Transfer of an Activity · Oman Tax Authority

September 13, 2026

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This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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