How to apply for non-residents’ VAT registration in Oman?

April 29, 2021

As of 16th of April 2021, any business which will reach a mandatory threshold of 38.500,00 OMR per the rolling preceding 12 months period or any non-resident company facilitating sales to Oman will be required to register for VAT in Oman.

Any business required to register for VAT in Oman but is not domiciled in the Sultanate must appoint a local representative for dealings with Oman’s tax authority and register themselves at Sultanate’s tax authority.

Business is also allowed to appoint a local tax agent, provided that prior approval of Oman’s tax authority was granted. In such cases, the local tax agent will become fully liable for the business` VAT liabilities and will be able to exercise any of the business` VAT rights. The tax authority shall decide on the request to appoint a local tax agent within thirty days from the date on which the company submits an application and accompanying documents.

In cases where the business is unable to appoint a local representative or local tax agent for whatsoever reason, it has to provide a bank guarantee or fiscal undertaking issued by a bank in Oman in favor of Oman’s tax authority. The amount of bank guarantee or fiscal commission shall not be less than 5% of taxable annual supplies worldwide. In addition, such business is obliged to open a bank account in Omanis bank and pay due VAT in OMR.

Whether local representative or local tax agent is appointed, whether not – applications for VAT registration can be submitted via email by providing appropriate documents, information, and relevant VAT registration form, which can be publicly downloaded from Omanis tax authority portal.

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