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June 26, 2026

VAT Registration Procedures for Oman Non-Resident Applicants

16 April 2021

Contents

1. Legislation

  1. 1.1. Appointing a Responsible Person

2. On VAT Registration

  1. 2.1. Registration Requirements for Non-Residents

  2. 2.2. Tax Representative Appointment

  3. 2.3. Authority Decision Process

3. Registration Procedures

  1. 3.1. With Responsible Person or Tax Representative

  2. 3.2. Alternative Registration Option

Legislation

Appointing a Responsible Person

According to article (2) paragraph (4) of the Oman VAT Law:

Any person with no place of residence in the Sultanate must appoint a Responsible Person having a place of residence in the Sultanate.

Article (3) of the Oman VAT Executive Regulations states:

The Taxable Person shall upon registration, notify the Authority of the appointment of the Responsible Person on the form prescribed for such purposes. The notification shall include the following details and documents in relation to the Responsible Person:

  1. Name.

  2. Occupation.

  3. Address.

  4. Telephone number (work-mobile).

  5. Email address.

  6. A copy of the passport, the personal ID card or the residency card.

  7. Any other details specified by the Authority.

The Taxable Person must notify the Authority of any change in the details and documents aforementioned in this article within ten (10) days from the occurrence of the changes, on the form prescribed for such purposes.

On VAT Registration

The Oman VAT Law states at Article (57):

Every person who has no place of residence in the Sultanate, shall register with the Authority, and that is from the date on which he is obliged to pay the Tax in accordance with the provisions of this Law.

He may appoint a tax agent, after obtaining the approval of the Authority, and the tax agent will replace the person in all that is related to his tax liabilities and rights, and the Regulations shall determine the conditions and procedures to appoint the tax representative.

The Oman VAT Regulations go on to detail:

Registration Requirements for Non-Residents

Article (111):

The person, who has no place of residence in the Sultanate and is required to register in application of the provisions of the Law, shall register as follows: