VAT: official guidance · Regulatory layer

VAT Registration Guide for Persons with a CRN

The Tax Authority's specialist guide explains portal registration by a person holding a commercial registration number 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 portal registration by a person holding a commercial registration number within Oman's VAT system.

Scope and exclusions

Applies to

Intended for taxpayers and advisers who need to classify portal registration by a person holding a commercial registration number 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 Registration Manual Guide · 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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