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June 26, 2026

Commercial Agencies

VAT Taxpayer Guide

Version 1 | June 2023

Contents

1. Introduction

  1. 1.1. What is this guide about?

  2. 1.2. Who should use this guide?

  3. 1.3. Definitions

2. Registering for VAT

3. Place of Supply

  1. 3.1. Supply of goods or services

  2. 3.2. Place of supply

4. VAT treatment of supplies by or through Agents

  • 4.1. The agent for VAT purposes

  • 4.2. Supplies by an Agent

  • 4.3. Disclosed Agent

  • 4.4. Undisclosed Agent

  • 4.5. VAT on services provided by the disclosed agents

  • 4.6. VAT on services provided by the undisclosed agents

    • 5. Invoicing

    1. 5.1. Invoicing arrangements for disclosed selling agents

    2. 5.2. Invoicing arrangement for undisclosed selling agents

    3. 5.3. Invoicing arrangements for disclosed buying agents

    4. 5.4. Invoicing arrangement for undisclosed buying agents

    5. 5.5. Issuing invoices on behalf of the principal

    6. Recharges by agents

    1. 6.1. VAT treatment of disbursements

    2. 6.2. VAT treatment of reimbursements

    7. Reporting the VAT

    1. 7.1. Tax Due Date

    2. 7.2. Charging VAT

    3. 7.3. Issuing invoices

    4. 7.4. Filing VAT returns

    5. 7.5. Records

    6. 7.6. Certificate of VAT registration

    7. 7.7. Correcting past errors

    8. Input Tax

    1. 8.1. Overview

    2. 8.2. Partial deduction: Apportionment of input VAT

    9. Penalties

    Introduction

    What is this guide about?

    This Guide has been issued by the TA to provide additional interpretation and guidance for the application of the VAT Law and its corresponding Executive Regulations to supplies related to agents.

    This Guide explains the TA's interpretation of key provisions of the Law relevant to agents and outlines how the TA's administrative policies pertain to transactions made by or through agents. Specifically, "Administrative Practices" are highlighted in italics where relevant – Administrative Practices are administrative approaches accepted by the TA following consultation with the industry, to facilitate taxpayers' compliance with VAT obligations.

    Administrative Practice may in some cases differ from strict application of the text of Executive Regulations, but the TA will accept these approaches if adopted by taxpayers in accordance with the text and conditions.

    Who should use this guide?

    You should read this Guide if you carry out any activity on behalf of a principal in Oman or make supplies as an agent to customers in and outside Oman.

    Definitions

    --image-- Undisclosed Agent