The Oman Tax Authority has now opened registrations and released a registration process guide setting out the steps for registering for VAT through its online portal. To access the registration process guide please click here.

According to the registration process guide, only persons with a Commercial Registration Number (CRN) can register for VAT through the Oman Tax Authority’s online portal.  Local persons and non-residents with no CRN must complete the registration forms available on the Oman Tax Authority’s website (in excel) and send them to the Oman Tax Authority on the specified email address. 

To access the registration form for local persons with no CRN please click here.  

To access the registration form for non-residents please click here.

The registration process guide and the forms follow the Oman Tax Authority’s decision on the staggered registration schedule for mandatory registration based on monetary threshold.  We have reproduced the registration schedule for mandatory registration below. 

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Value of annual supplies

Timeline for registration

Effective date of registration

1

Exceeding RO 1 million

1 February 2021 to

15 March 2021

Friday, 16 April 2021

2

Between RO 1 million to RO 500,000

1 April 2021 to

31 May 2021

Thursday, 1 July 2021

3

Between RO 499,999 to RO 250,000

1 July 2021 to

31 August 2021

Friday, 1 October 2021

4

Between RO 249,999 to RO 38,500

1 December 2021 to

28 February 2022

Friday, 1 April 2022


Taxable Persons eligible for voluntary VAT registration may apply for registration anytime on or after 1 February 2021. 

To access KPMG’s tax alert on the Oman Tax Authority’s decision on the staggered registration schedule please click here.

Next steps

Persons with an annual turnover exceeding RO 1 million have a short window from 1 February 2021 to 15 March 2021 to apply for VAT registration. Based on our experience with VAT registration in other GCC countries businesses, especially those with no CRN, should prepare for and consider registering as soon as possible to avoid potential difficulties in gathering the necessary documentation, uploading the information within the file size constraints and bottlenecks with last minute registrations.

KPMG has a dedicated team of experienced VAT implementation specialists and advisors based in Oman supported by a larger, experienced regional team. If you need any assistance with VAT implementation in Oman, please reach out to your tax advisors at KPMG or the contacts mentioned below.