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June 26, 2026

Electronic Commerce ('E-commerce')

VAT Taxpayer Guide

Version 1 | June 2023

Contents

1. Introduction

  1. 1.1 What is this guide about?

  2. 1.2 Who should use this guide?

  3. 1.3 Definitions

2. Introduction to E-commerce

3. Registering for VAT

  1. 3.1 Registration of Non-resident Suppliers

4. Supplies of Goods

  1. 4.1. Introduction

  2. 4.2. Place of Supply

  3. 4.3. VAT Application

5. Supplies of Services

  1. 5.1. Introduction

  2. 5.2. Place of Supply of Electronically Supplied Services

  3. 5.3 VAT Application

6. E-commerce Supplies via Agents

  1. 6.1 Introduction

  2. 6.2 Types of Arrangements

  3. 6.3 VAT Treatment

7. Invoicing Arrangements

  1. 7.1 Invoicing in case of Disclosed Agent

  2. 7.2 Invoicing in case of Undisclosed Agent

  3. 7.3 Record keeping

8. Input Tax Deduction

  1. 8.1 General

  2. 8.2 Partial Deduction

  3. 8.3 Input VAT incurred by Agents

Introduction

What is this guide about?

The purpose of this guide is to provide guidance and clarifications regarding the VAT treatment related to supplies of Goods and Services in the course of E-commerce activities in Oman.

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.

For further guidance on specific transactions, you may apply for a ruling, or visit the TA's website at www.taxoman.gov.om.

Who should use this guide?

You should read this guide if you are involved in the E-commerce sector, that is: making supplies of goods and services via electronic means such as a website, electronic platform, social media store or an application.

Definitions

The following terms are dealt with in this guide: