GCC Indirect Tax Weekly Digest


GCC Indirect Tax Weekly Digest

April 6, 2021

Oman developments

VAT registration period begins for businesses with annual supplies between OMR 500,000 and OMR 1,000,000

The period to register for Value Added Tax (VAT) in Oman has begun for businesses with an actual or expected value of annual supplies of between OMR 500,000 and OMR 1,000,000.

The period to apply for registration for such businesses is from 1 April 2021 to 31 May 2021, with an effective registration date of 1 July 2021.

Businesses required to register for VAT should begin the process as a matter of priority, in order to allow sufficient time for the OTA to review and approve the registration application, and to provide amended/additional documentation if requested by the OTA.

As detailed in the OTA’s VAT registration guide, the VAT registration process for businesses in Oman is as follows:


Value of annual supplies
(actual or expected)

Period to apply 

Registration date

More than OMR 1,000,000

1 Feb 2021 to
15 Mar 2021

16 Apr 2021

OMR 500,000 to
OMR 1,000,000

1 Apr 2021 to
31 May 2021

1 Jul 2021

OMR 250,000 to
OMR 499,000

1 Jul 2021 to
31 Aug 2021

1 Oct 2021

OMR 38,500 to
OMR 249,999

1 Dec 2021 to
28 Feb 2022

1 Apr 2022


This digest is for information purposes only and should not be construed as advice. It does not necessarily cover every aspect of the topics with which it deals. You should not act upon the contents of this alert without receiving formal advice on your particular circumstances.

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