Oman VAT Taxpayer Guide on Special Zone

The Oman Tax Authority has published a VAT Taxpayer Guide. The purpose of this guide is to provide guidance regarding the application of VAT related to Special Zones in Oman, including clarifications regarding the VAT treatment of the supply of goods and/or services to Special Zones, from these Zones or within the Zones and the VAT obligations which may arise.


The guide reflects the TA’s interpretation on the application and treatment of VAT with respect to the VAT Law and the Executive Regulations at the date of issuance of this guide. This is strictly a guideline and may not include some relevant legislative provisions from the VAT legislation. This guide is not binding on the TA, or on any taxpayer in respect of any transaction carried out, and it cannot be relied upon in case of dispute.

The Guide can be downloaded here:



VAT Guide for Special Zones
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