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Value added tax · Regulatory layer

2022 Amendments to the VAT Executive Regulation

Amends selected rules on the place of telecommunications services, financial services, electronic and simplified invoices and specified VAT refunds.

Material typeTax Authority Chairman Decision
Legal branchValue added tax
Legal layerRegulatory layer
Source languageOfficial Arabic text; selected English materials are available on the portal
Review dateSeptember 13, 2026

01

Document overview

Amends selected rules on the place of telecommunications services, financial services, electronic and simplified invoices and specified VAT refunds.

02

Scope and exclusions

Applies to

Applies to transactions and compliance duties expressly affected by the listed amendments to the regulation.

Limitations and exclusions

Does not replace the full regulation; treatment must be checked against the consolidated regulation, VAT Law and later 2023 and 2025 decisions.

04

Official source

Tax Authority Decision 456/2022 · 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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