VAT Law in Oman stipulates that supplies of goods or services to or from the Special Zones, or within them, may be zero-rated. The Special Economic Zone in Duqm and the Free Zones in Salalah, Sohar, and Al Mazyunah have been classified as Special Zones by the provisions of the VAT Executive Regulations in Oman. Tax authorities in Oman will publish detailed procedures applying VAT at zero rates in the Special Zones, companies, enterprises, businesses, and establishments. It also includes conditions for VAT Registration and VAT Administration.
Companies, establishments, enterprises, or persons working in the Special Zone are taxable at a zero rate. They must apply for authorization and VAT registration in Oman. Applications submitted through the electronic portal of the Tax Authority in Oman.
It is also necessary to prove that a person has a valid license and registration in the Special Zone. The VAT registrant in Oman must attach to the VAT registration application:
issued by the relevant Special Zone Authority in Oman for carrying out economic activity.
Supplying or transporting goods to or within Special Zones, the VAT Executive Regulations in Oman stipulates:
Everyone must keep documents to prove the transfer of goods in the special zones. The entity operating and supervising the Special Zone in Oman concerning the supply of goods within the Special Zone must issue certification. It also includes documents issued by Oman Customs concerning the supply and transportation of goods to the Special Zone or from one Special Zone to another.
Supply of services to a Special Zone that requires:
For further information regarding our VAT Fine Services in Oman, please contact us at info@aviaanaccounting.comm.
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