Oman Tax Authority clarifies VAT rules for imports from UAE and GCC
Omani Tax Authority Clarifies VAT Procedures for GCC Imports
According to the clarification, Omani companies may coordinate with UAE suppliers to have goods shipped directly to Oman as “overseas supply exports.”
In such cases, no VAT is imposed, and the transaction is treated as zero-rated (0per cent) once export documentation, including an export declaration is submitted in line with UAE tax regulations.
For cases in which VAT is paid at the time of purchase, the Tax Authority outlined two refund options:
The UAE supplier may issue a credit note once the export is verified through an export declaration, refunding the VAT directly to the buyer.
Alternatively, the Omani company may apply directly to the UAE Federal Tax Authority using the ‘Business Visitor VAT Refund Form’, provided that the company meets the required conditions and does not maintain a branch or fixed establishment in the UAE.
The Tax Authority stated that the clarification aims to streamline VAT procedures, reduce unnecessary tax burdens, and promote smoother trade cooperation between Oman, the UAE, and other GCC states implementing VAT systems.
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