Oman Guide: How to Get VAT Refund in Oman?

VAT in Oman
How to Get VAT Refund in Oman

Value-added tax has been implemented in Oman with mostly the same executive regulation as in all other GCC countries. These regulations issued by the Tax Authority related to the treatment of VAT in Oman provide a clear picture about VAT Refund in Oman also. It explains that tourists and visitors are entitled to receive a VAT Refund on their purchases at the time of exiting the country.

Who is Eligible for a VAT Refund in Oman?

Tourists and visitors are defined by the executive regulation as individuals spending no more than three months in Oman and thus don’t possess a permanent place or residence in Oman. It means that crewmembers of a flight, ship, road transport, or ferry service are not eligible for a VAT Refund in Oman.

What are the Criteria to claim a VAT Refund in Oman?

It should also be noted here that departing tourists can only claim the VAT Refund on personal purchases provided the value of these goods is not less than RO 25 (not inclusive of VAT). In addition to that, the goods should have been purchased not earlier than three months before the departure of the passenger and must be transported in their baggage.

Which Products are eligible for VAT Refund in Oman?

There are certain goods that are not ineligible for a VAT Refund including cigarettes and other tobacco-related products, food and beverage items, and oil and gas products or their derivatives. All other goods are eligible for VAT Refund until further notice by the Oman authority.

Process of Getting a VAT Refund in Oman

It has been mentioned in the executive regulation by the authority that the task of processing refund claims from tourists is expected to be contracted out to an operator. It starts when the tourist purchases the goods from the taxable supplier, then he must submit an electronic application for a refund according to the form prepared by the operator with whom the authority contracts to manage the refund mechanism, and the supplier will be responsible to certify the contents of this application.

After reviewing and confirming the terms and condition of VAT Refund, the operator shall refund the approved tax within 30 days from the date of submitting the refund application, and the value of the tax refunded shall not include the value of the fees charged by the operator to carry out the refund procedures in Oman.

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