Input Tax

VAT Taxpayer Guide

1st Version | May 2023

2.1. Introduction
2.2. Steps to Deduct Input Tax
2.3. Is it Input Tax?
2.4. Conditions for Input Tax Deduction
2.5. Taxable Person's Economic Activity
2.6. Intention of the Taxable Person
2.7. Time of Deduction
2.8. Evidence Required to Deduct Input Tax
2.9. Recipient of a Supply
2.10. Input Tax Incurred by Employees
2.11. Input Tax Incurred by a Non-Registered Person
2.12. Mixed Use for Economic and Non-Economic Purpose
2.13. Blocked Input Tax
2.14. Mixed Use for Taxable and Exempt Supplies
2.15. Alternative Apportionment Method
2.16. Adjustment of Input Tax
2.17. Loss, Theft or Damage

3. Capital Assets

3.1. Input Tax Related to Capital Assets

4. Reporting VAT

4.1. Place of Supply
4.2. Imports of Goods and Equipment to Oman
4.3. Issuing Tax Invoices
4.4. Filing VAT Returns
4.5. VAT Payments/Refunds
4.6. Keeping Records
4.7. Correcting Past Errors
4.8. Administrative Penalties

Introduction

What is This Guide About?

This guide is issued by the Sultanate of Oman Tax Authority ('OTA') to provide additional interpretation and guidance for the application of the VAT Law and its corresponding Executive Regulations to input tax and when it can be claimed.

This guide explains the Tax Authority's interpretation of key provisions of the VAT Law relevant to healthcare services and the provision of related goods and services.

This guide is intended to provide a general overview of the rules applying to the subject. For further guidance on specific transactions, or for matters not addressed by this guide, please get in touch with the Tax Authority. General information about VAT in Oman can be found in the VAT portal of the Tax Authority website: www.taxoman.gov.om

Definitions

The following terms shall have the meanings specified for the purposes of this guide:

Contents

Introduction

What is This Guide About?

Definitions