Oman VAT Registration Procedures For Non-Resident Applicants
The Oman Tax Authority has published a document that describes the registration procedures for Non-Resident applicants.
Registration procedures in cases where a Responsible Person resident in Oman or a Tax Representative are appointed:
Procedures for VAT registration at this stage include:
Download and complete registration application form for non-resident persons available on Tax Portal
State the Responsible Person or Tax Representative in the application, and attach proof of appointment
Provide Omani bank account details (including full name and address of bank, identifying SWIFT or other codes)
State value of taxable annual supplies in the registration application
Submit the application via email attaching required documentation
After final approval, the Tax Authority will send the successful registrant a username and password to access the account.
As an alternative option in cases where it is not possible to appoint a Responsible Person resident in Oman or appoint a Tax Representative:
Option 1: A person with no place of residence in the Sultanate can register for VAT directly and specify a Responsible Person that is a related person. The applicant must also provide a copy of a bank guarantee or fiscal undertaking in favor of the Tax Authority.
The bank guarantee or fiscal undertaking must be issued from a bank in Oman in the name of the Tax Authority for a value not less than 5% of taxable annual supplies and valid for one year. In addition, the person must provide details of a bank account in Oman and pay the tax due in Omani Rials.
Option 2: A person with no place of residence in the Sultanate can register for VAT directly and specify a Responsible Person that is a related person. The applicant must also provide a copy of a bank guarantee or fiscal undertaking in favor of the Tax Authority, or pay a cash security deposit.
The bank guarantee or fiscal undertaking can be issued from any bank in the name of the Tax Authority for a value not less than 5% of taxable annual supplies and valid for one year. The cash security deposit must be made via a bank transfer to the Tax Authority’s bank account for a value not less than 5% of taxable supplies for a tax period, or OMR 100,000 if taxable supplies cannot be estimated. In addition, the person must pay the tax due in Omani Rials.
Procedures for VAT registration at this stage include:
Download and complete registration application form for non-resident persons available on Tax Portal
State the Responsible Person in the application, and attach proof of appointment and how he/she is related to the applicant
Provide bank account details (including full name and address of bank, identifying SWIFT or other codes)
State value of taxable annual supplies in the registration application and amount of bank guarantee not less than 5% of taxable annual supplies
Attach the bank guarantee issued by a bank in Oman or any other bank which must be issued in the name of:
The guide can be downloaded here:
VAT Registration procedures for non-resident applicants
.pdf
Download PDF • 515KB
Do you want to learn more about VAT concepts and fundamentals? Have a look at the first GCC VAT handbook -->
First GCC VAT handbook Fundamentals of GCC VAT Law for accounting, finance and tax professionals
Are you looking for more in-depth information about VAT? Do you want to get a good understanding on the VAT concepts? Have a look at the study book here.