Navigating VAT in Oman

This guide provides an overview of VAT in Oman, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Oman.

Last Updated: March 2026

2021

Oman introduced VAT in 2021, making it one of the newest adopters in the world.

Oman at a glance.

Standard rate

5% VAT

Digital services VAT

Yes, at 5%

Mandate e-invoicing

No

Currency

Omani Rial (OMR)

Zero-rated items

A broad range of food items (nearly 500), medicines, medical equipment, electric cars, and exported goods and services.

VAT format

OM followed by 11 digits

Fiscal representation

Optional

Reclaiming VAT in Oman.

Reclaiming
VAT in Oman.

Foreign businesses that incur VAT on eligible expenses in Oman may be able to reclaim it.

Who can reclaim?

Oman applies the rule of reciprocity. This means Oman allows VAT refunds for foreign businesses, but only if they are based in approved countries.

Eligible countries include:

Australia
Austria
Bahrain
Belgium
Bosnia & Herzegovina
Bulgaria
Canada
Canary Islands
Croatia
Denmark
Finland

France
Germany
Iceland
Japan
Jersey
Luxembourg
North Macedonia
Matla
Monaco
Montenegro
Netherlands

Netherlands
New Zealand
Norway
Saudi Arabia
Spain
Sweden
UAE
United Kingdom

Claimable expenses:

Entertainment Non-reclaimable

Accommodation 5%

Food, drink & restaurant services 5%

Hiring means of transport Non-reclaimable

Fuel Non-reclaimable

Public Transport 5%

Taxis 5%

Admission to fairs & exhibitions 5%

Training courses & seminars 5%

Goods 5%

Inter-company charges 5%

Office expenses 5%

Marketing costs 5%

Professional fees & AP invoices 5%

Entertainment

Non-reclaimable

Accommodation

Food, drink & restaurant services

Hiring means of transport

Non-reclaimable

Fuel

Non-reclaimable

Public Transport

Taxis

Admission to fairs & exhibitions

Training courses & seminars

Goods

Inter-company charges

Office expenses

Marketing costs

Professional fees & AP invoices

e-invoicing in Oman.

e-invoicing
in Oman.

Summary of the mandate in this country

B2G mandate in place

No

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 August 2026

B2B e-Invoicing model

Peppol 5-Corner model

Name of exchange infrastructure

Under development

Format(s) used

Likely Peppol BIS

FAQs

Will original invoices need to be submitted in a VAT refund claim in Oman?

No, original invoices are not required for an Oman VAT refund. As such, scans and photocopies may be submitted as part of an Oman VAT refund application.

By when should VAT refund claims in Oman be submitted?

Oman has two VAT refund submission dates, as follows:

30 June - for invoices incurred between 1 July and 31 December of the previous year

31 December - for invoices incurred between 1 January and 30 June of the current year

Is there a claim minimum applicable for VAT refunds in Oman?

Oman VAT refunds claims must exceed OMR 100 for them to be processed.

Nearby countries.

Explore indirect tax information in these countries:

UAE

Saudi

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Navigating VAT in Oman

Navigating VAT in Oman

2021

Standard rate

5% VAT

Digital services VAT

Yes, at 5%

Mandate e-invoicing

No

Currency

Omani Rial (OMR)

Zero-rated items

A broad range of food items (nearly 500), medicines, medical equipment, electric cars, and exported goods and services.

VAT format

OM followed by 11 digits

Fiscal representation

Optional

B2G mandate in place

No

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 August 2026

B2B e-Invoicing model

Peppol 5-Corner model

Name of exchange infrastructure

Under development

Format(s) used

Likely Peppol BIS

FAQs

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