Oman Guide: What is the Place of Supply of Goods for VAT in Oman?

The place of supply is where a transaction is considered to have occurred for VAT Oman. It is determined differently for different goods.

The Sultanate is the place of Intra-GCC supplies of Goods between the Sultanate and one of the Implementing States in the GCC or vise-versa, with transport or dispatch, provided meeting the following conditions:

• Oman is the place where the transport or dispatch begins. The consumer in Oman to which the Goods are transported or dispatched is not registered for VAT in that Oman or not required to register in it.
• If the Sultanate is the place where the transport or dispatch ends, and the registration of consumer for Tax in it or the Supplier is registered in Oman or required to register in it.

Transportation shall mean the movement of goods carried out by the Supplier or any third party, and it shall not include the cases where the consumer transports the goods for himself. VAT will be due on Intra-GCC Supplies at the Sultanate’s entry points in cases where evidence of paying the Tax in the Implementing State of the GCC. It is not provided on the Goods supplied to a non-taxable customer in the Sultanate. The collection of VAT due in Oman by the Directorate General of Customs.

What is the Place of Supply of Goods for a specific situation in Oman?

Oman is the place of supply of Intra-GCC Supply of Goods between Oman and one of the Implementing States in the GCC or vise-versa with transport or dispatch, but without installation or assembly, provided meeting the following conditions:

• If the Goods were in Oman on the date when the transport or dispatch starts.
• If the consumer in the State where the Goods are transported and dispatched to is not registered for Tax in that State.
• If the Supplier is registered in Oman provided that the total value of the Supplier’s supplies in the other State during any twelve months shall not exceed the Mandatory Registration Threshold in Oman.

What is the evidence for the Place of Supply of Goods in Oman?

To provide evidence of the transport or dispatch of Goods from Oman to any Implementing GCC State or vice versa, the Taxable Person shall notify the Authority with the following documents:

• Commercial evidence indicating customer name, customer’s Tax Identification Number, customer address, and any invoices for the supply.
• Transport documents proving transport or receipt of goods and date of transportation and receiving.
• Customs details and documents.
• Any other information and documents specified by the Authority.

If the prescribed details and documents are not provided, then the Goods will be deemed not transported for determination of place of supply in Oman accordingly.
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