Oman Guide: What is VAT Refund Scheme for Tourists and Diplomats in Oman?

VAT in Oman
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A Tourist in Oman means a physical person who meets the following conditions:

  • No permanent place of residence in Oman or any of the GCC Implementing States.
  • Do not carry out any activity in Oman.
  • Whose period of stay in Oman does not exceed three continuous months.
  • Not a member of the crew of a journey, flight, plane, ship, ferry, or other means of transport leaving Oman.

What are the conditions for VAT Refund for Tourists in Oman?

The VAT paid in Oman by a Tourist on goods purchased is refunded upon departure from Oman provided all of meeting the following conditions:

  • The non-consumption of purchased goods in Oman.
  • The total purchased goods on each invoice must not be less than twenty-five Omani Rials, not including the Tax.
  • The purchased goods must be for personal use.
  • The purchased goods should be removed from Oman within three months from the date of the purchase.
  • The transportation of purchased goods among the personal luggage.
  • The purchased goods do not include Food and beverages, Oil and gas, or derivatives of oil and gas, Tobacco and similar products, and other products determined by the Authority.

What is the procedure for VAT Refund for Tourists in Oman?

The VAT refund for the tourists shall be through the following:

  • When the tourist purchases the goods from the taxable supplier, he must submit an electronic application for a refund according to the application prepared by the operator with whom the Authority contracts to manage the refund mechanism. The supplier must certify the contents of this application.
  • Upon leaving Oman, the tourist must present to the Directorate General of Customs the refund application with the goods related to the VAT refund in Oman.
  • The Directorate General of Customs undertakes the inspection of the application and the goods to ensure that they correspond with the related invoices. The extent to meeting the conditions for refund and shall be accepted after this inspection.
  • The operator shall refund the approved VAT in Oman within thirty days from submitting the refund application. The value of the VAT refunded shall not include the value of the fees charged by the operator to carry out the refund procedures.

What are the conditions for VAT Refund for Diplomats in Oman?

The refund of VAT paid by foreign Governments Diplomatic, Consular and Military bodies or Missions, International Organizations, and members of Diplomatic and Consular Corps accredited by Oman by the following conditions:

  • Meeting condition of reciprocity.
  • VAT incurred for goods and services exclusively intended for official use to exercise their functions and carry out their work.
  • The total value of the Tax in any Tax Refund Request should not be less than one hundred Omani Rials.
  • The non-incurring of Tax on the following goods and services Petroleum products, Tobacco or e-Cigarette products, Alcoholic drinks, Wired and wireless telecommunications services, and Motor vehicles.

What is the procedure for VAT Refunds for Diplomats in Oman?

The concerned person who wishes to get a Tax refund in Oman must apply to the Authority by application prepared for such purpose after it is validated by the Ministry of Foreign Affairs, provided that the Tax Refund Request includes the details and documents specified by the Authority and in particular, the following:

  • A copy of the purchase invoice, including its number and date, and supporting documents to the invoice.
  • Each invoice includes names, addresses, and Tax Registration numbers of suppliers in Oman.
  • Values of the Tax on each invoice and in total.
  • Omani bank account details of the Applicant foreign government, Diplomatic and Consular mission, Body or Corps, or international organization.
  • Any other information and documents specified by the Authority.

Submission of the Tax refund application within six months from the end of each of the two periods mentioned below, and the application shall include the invoices which dates are within these two periods:

  • The first period: from 1st January to 30th June of each tax year.
  • The second period: from 1st July to 31st December of each tax year.

What is the role of the Authority for VAT Refunds for Diplomats in Oman?

The Authority shall decide on the refund application and notify the applicant of its decision within sixty days from the date of applying with necessary information and documents. The Authority shall issue its choice of rejection or refund of Tax.

The Authority shall refund the approved amount fully or partially to the concerned person’s bank account is within 15 days from the date of the decision notification, and the applicant shall bear any transfer expenses. The application shall be subject to the provisions related to supervision and Tax inspection stipulated in the Law and these Regulations.
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