Oman: Second phase of mandatory VAT registration, due date of 31 May 2021

Schedule for mandatory value added tax (VAT) registration in Oman

Schedule for mandatory value added tax (VAT) registration in Oman

Guidance (Decision No. 3/2021) from the tax authority set forth the schedule for mandatory value added tax (VAT) registration in Oman. The second phase for VAT registration closes 31 May 2021.

Spread over four phases over a one-year period, the mandatory VAT registration schedule is as follows.  

Registration phase

Value of annual supplies

Timeline for registration

Effective date of registration


Exceeding OMR 1 million

1 February 2021 to

15 March 2021

16 April 2021


Between OMR 1 million to OMR 500,000

1 April 2021 to

31 May 2021

1 July 2021


Between OMR 499,999 to OMR 250,000

1 July 2021 to

31 August 2021

1 October 2021


Between OMR 249,999 to OMR 38,500

1 December 2021 to

28 February 2022

1 April 2022


While businesses with annual supplies exceeding OMR 1 million were expected to have completed their mandatory VAT registration by 15 March 2021 (effective 16 April 2021), the second phase of mandatory VAT registrations is currently underway. In this phase, businesses with annual supplies between OMR 1 million to OMR 500,000 must register on or before 31 May 2021, with the VAT registration to be effective 1 July 2021.  

Taxable persons eligible for voluntary VAT registration or group registration can apply for registration at any time.    

Non-resident taxable persons required to register must apply for registration within the specified timelines.

Read a May 2021 report prepared by the KPMG member firm in Oman



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