In preparation for the introduction of the Value-Added Tax (VAT) in the Sultanate of Oman, the Tax Authority (TA) is publishing this information sheet to support all consumers and businesses in the Sultanate while the local VAT Law (Law), Executive Regulations (Regulations), and guidance are being drafted and reviewed by the Oman government.

As the authoritative body in charge of the implementation and administration of the VAT in Oman, the TA has already taken a number of steps ahead of the Law coming into effect, including drafting legislative instruments, designing administrative processes and procedures, developing appropriate IT systems, and compiling taxpayer guides and other publications as part of its preparation. In due course, the TA will be releasing these to the public to broaden the public's VAT awareness and pre-empt any questions and concerns consumers and businesses may have regarding the new tax.