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June 26, 2026

Related Persons

VAT Taxpayer Guide

Version 1 | June 2023

Contents

1. Introduction

  1. 1.1. About This Guide

  2. 1.2. Who Should Use This Guide?

  3. 1.3. Definitions

2. Registering For VAT

  1. 2.1. VAT Group Registration

  2. 2.2. Mandatory VAT Registration For Related Persons

3. Related Persons

4. Application Of VAT On Related Persons

  1. 4.1. Valuation Of Supply Of Goods And Services

  2. 4.2. Accounting For VAT

  3. 4.3. Special Cases - Intercompany Charges

    1. 4.3.1. Management Services

    2. 4.3.2. Other Services Within The Group

    3. 4.3.3. Date Of Supply

    4. 4.3.4. Transfer Pricing Adjustments

5. Reporting VAT

  1. 5.1. Issuing Invoices

  2. 5.2. Filing VAT Returns

  3. 5.3. Keeping Records

  4. 5.4. Correcting Past Errors

6. Penalties

Introduction

About This Guide

The purpose of this guide is to provide guidance regarding the application of VAT on Related Persons in Oman, including clarifications regarding the VAT treatment of the supply of goods and/or services to, from and between Related Persons and the VAT obligations which may arise.

This is strictly a guideline and may not include some relevant legislative provisions from the VAT legislation. This guide is not binding on the TA, or on any taxpayer in respect of any transaction carried out, and it cannot be relied upon in case of dispute.

For further guidance on specific transactions, you may apply for a ruling, or visit the TA's website at www.taxoman.gov.om

Who Should Use This Guide?

You should read this guide if you provide goods or services to related persons or received goods or services from related persons.

Definitions

The following defined terms are dealt with in this guide: