1.1 Overview

The Unified VAT Agreement for the Cooperation Council for the Unified Arab States of the Gulf (VAT Agreement) was agreed on by the Sultanate of Oman and the Gulf Cooperation Council (GCC) Member States. Pursuant to the provisions of the Unified VAT Agreement, the Sultanate of Oman issued Oman Sultani Decree No. 121/2020 dated 12/10/2020 (VAT Law), and its corresponding Executive Regulations (Executive Regulations) issued by Oman Decision No. 53/2021 dated 10/03/2021.

1.2 Sultanate of Oman Tax Authority (TA)

The TA carries out the powers granted to it by the law, regulations and decisions issued to implement and administer the VAT in Oman. This includes the VAT registration/de-registration of taxable persons, the administration of VAT return filings, undertaking assessments, audits and field visits and collecting and refunding the VAT. The TA also have the legislative power to levy penalties for non-compliance with VAT legislation.

1.3 What is this guide about?

The purpose of this guide it to provide further clarification regarding the process of filling VAT returns.