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June 26, 2026

Special Zones

VAT Taxpayer Guide

Version 1 | October 2021

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

  1. 2.1 VAT Registration in Special Zones

3. Special Zones

  1. 3.1 Identification of Special Zones

  2. 3.2 The VAT treatment of Special Zones

4. Application of VAT on Special Zones

  1. 4.1 Supply of Goods

  2. 4.2 Supply of Services

5. Specific cases

  1. 5.1 Public Utilities

  2. 5.2 Supplies of Real Estate and Related Services

  3. 5.3 Input VAT deduction

6. Reporting VAT

  1. 6.1 Date of supply

  2. 6.2 Issuing Invoices

  3. 6.3 Filing VAT returns

  4. 6.4 Keeping records

  5. 6.5 Correcting past errors

7. Penalties

Disclaimer:

This information is intended to provide a general understanding of the relevant treatment under the Sultanate of Oman’s Value Added Tax Law and aims to provide a better general understanding of taxpayers’ tax obligations. It is not intended to comprehensively address all possible tax issues that may arise. While the Sultanate of Oman’s Tax Authority (“TA”) has taken the initiative to ensure that all information contained in this Guide is correct, the TA will not be responsible for any mistakes and inaccuracies that may be contained, or any financial loss or other incurred by individuals using the information from this Guide. All information is current at the time of preparation and is subject to change when necessary.

Copyright info:

Copyright 2021 Sultanate of Oman Tax Authority. All rights reserved.

The Guide may be withdrawn, either wholly or in part, by publication of a new guide. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form, including on-site for commercial purposes without written permission from the TA. In reproducing or quoting the contents, acknowledgment of source is required.

Introduction

What is this guide about?

The purpose of this guide is to provide guidance regarding the application of VAT related to Special Zones in Oman, including clarifications regarding the VAT treatment of the supply of goods and/or services to Special Zones, from these Zones or within the Zones and the VAT obligations which may arise.