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Value added tax · Regulatory layer

2025 Amendments to the VAT Executive Regulation

A later amending instrument to the VAT Executive Regulation published in the Tax Authority's official VAT Law & Regulations collection.

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

A later amending instrument to the VAT Executive Regulation published in the Tax Authority's official VAT Law & Regulations collection.

02

Scope and exclusions

Applies to

Applies to the provisions expressly amended by Decision 81/2025 from its effective date.

Limitations and exclusions

It is not presented as a standalone complete regime: legal use requires checking the official Arabic text, effective date and consolidated regulation.

04

Official source

Tax Authority Decision 81/2025 · 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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