GCC Indirect Tax Weekly Digest


GCC Indirect Tax Weekly Digest

February 2, 2021

Oman developments 

OTA publishes VAT registration manual and application forms

The Oman Tax Authority (OTA) has published several guidance documents and VAT registration application forms to assist businesses with the registration process.

These include a VAT registration manual for persons with a Commercial Registration Number (CRN), and VAT registration application forms for residents without a CRN and for non-residents.

Please note that persons with a CRN should submit the registration application via the OTA portal, while residents without a CRN and non-residents should submit the application via email (please see the ‘Cover Letter’ tab of the application form files).

VAT registration period begins for businesses with annual supplies exceeding OMR 1 million

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 more than OMR 1 million.

The period to apply for registration for such businesses is from 1 February 2021 to 15 March 2021, with an effective registration date of 16 April 2021 (i.e. the implementation date of VAT in Oman).

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.

In addition, the voluntary registration process also began on 1 February 2021, with registration effective from the date specified on the VAT registration certificate.

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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