The newly issued regulations of the VAT Law in Oman highlight key areas, rules and procedures that taxpayers and persons/entities subject to VAT should be aware of. Businesses must be aware of all implications the regulations bring such as VAT exemption and zero-rating, tax invoices, VAT filing and refunds.

Read the English version of the new law on Westlaw Middle East: Tax Authority Resolution No. (53) of 2021, Issuing the Executive Regulations of the Value Added Tax (VAT) Law.