The VAT registration process has been announced in Oman

The implementation of Value Added Tax (VAT) in Oman has moved one step closer. As of 1 February, 2021, the VAT registration process was announced and went live across the Oman tax Authority’s (OTAs) portal, which is now open for the first wave of VAT registrants. The first wave is intended for businesses whose annual taxable turnover is in excess of OMR 1 million, as well as businesses with annual purchases exceeding OMR 1 million threshold. Additionally, non-resident and local businesses may also apply, should they wish to register voluntarily.

How to register for VAT?

The process for businesses who have obtained a Commercial Registration Number (CRN) is simple. The majority of the required information is automatically generated from the details held on the CRN license. For further details, please refer to the official guide issued by the Oman Tax Authority (OTA) on how to register for VAT. The process requires businesses to confirm mandatory details in the pre-populated boxes mentioned in the document. If any of the details are incorrect, businesses will need to adjust specific information on the CRN register as well. Once approved the OTA will issue a VAT registration certificate that includes a VAT registration number; understand most applications, if in order, are approved within one working day.

Oman residents without a CRN

Businesses and entities residing in Oman that do not have a CRN must download and complete this application form and submit it electronically to the OTA via the specified email address as per the form.

The details required within the application form include:  
  • Name, address, legal form, and contact details of the entity;
  • Any other Oman identification numbers for Corporate Income Tax, Excise/Selective Tax, Customs, Free or Special Zone registrations;
  • Details of business activities;
  • Estimated taxable turnover or whether applying for voluntary registration;
  • Details of the “principal officer” of the business (including name, address contact details, and Oman civil ID number);
  • Accounting year end date; and
  • Bank account details.

Applications are then evaluated by the OTA and applicants informed accordingly.

Businesses or entities not resident in Oman

Non-resident businesses or entities in Oman will also need to download and complete an application form and submit it electronically to the e-mail address on the form.

The information required within the application form is similar to those for a resident non-CRN applicant, and includes:  

  • Name, address, nature of the legal entity, and a tax identification number in the country of residence;
  • Details for the “responsible person or principal officer” who must be resident in Oman (name, address contact details, and ID) as well as a correspondence address. We understand the responsible person may be a local Oman-based agent or representative of the applicant (more details coming out shortly);
  • Any other Oman identification numbers for Corporate Income Tax, Excise/Selective Tax, Customs Duty purposes, Free or Special Zone registrations, or any Custom Suspension Situations if applicable;
  • Business activities;
  • Date of first supply or expected first supply for VAT purposes;
  • Accounting year-end date; and
  • Bank account details.

Applications here are reviewed carefully by the OTA and more information may be requested of applicants.

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