VAT registration · Regulatory layer

Phased VAT Registration Dates

Sets the phased mandatory VAT-registration calendar for taxpayer categories at the launch of the regime.

Material typeTax Authority Chairman Decision

Legal branchVAT registration

Legal layerRegulatory layer

Source languageOfficial Arabic text; selected English materials are available on the portal

Review dateSeptember 13, 2026

Document overview

Sets the phased mandatory VAT-registration calendar for taxpayer categories at the launch of the regime.

Scope and exclusions

Applies to

Relevant to determining a person's historic registration deadline and assessing delay for the applicable category.

Limitations and exclusions

Does not replace current rules on thresholds, voluntary registration, non-residents, groups or changes to registration data.

Official source

Tax Authority Decision 3/2021 · Oman Tax Authority

September 13, 2026

Open official source ↗

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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