TaxSavvyOM

Non-resident sellers and VAT

We are a foreign company selling to consumers in Oman. Do we register?

The situation

Non-residents making taxable supplies to non-registered customers in Oman must register, with no threshold.

The law

  • VAT Law, Royal Decree 121/2020 (non-resident suppliers): Non-residents supplying non-registered customers in Oman must register with no threshold

What it means for you

Selling online to Omani consumers means registering from the first sale. Sales to VAT registered businesses are usually handled by the buyer under reverse charge. Check your mix of B2B and B2C sales.

What to do

  1. Map Oman customers by type.
  2. Register if selling to consumers.
  3. Charge 5 percent VAT.
  4. File quarterly.

We can do this for youVAT registration (mandatory, voluntary and non-resident): OMR 120

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