Oman: VAT guide for “special zones”

VAT guide aims to provide a simplified explanation of the VAT principles and rules applicable to special zones

VAT guide for “special zones” in Oman

The tax authority issued a guide about value added tax (VAT) for “special zones” in Oman.

This VAT guide (in Arabic only) aims to provide a simplified explanation of the VAT principles and rules applicable with regard to the special zones in Oman. For instance, the guide is intended to clarify:

  • VAT registration for those operating in a special zone
  • Tax group registration for those in a special zone
  • VAT on a supply of goods, services or specific supplies to or from special zones

Read an October 2021 report prepared by the KPMG member firm in Oman


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