The Tax Authority of the Sultanate of Oman issues a comprehensive Value Added Tax (VAT) Guide on e-Commerce, primarily focusing on the following:
· Tax obligations on the four traditional e-Commerce models, i.e., Business-to-Business (B2B), Business-to-Customer (B2C), Customer-to-Customer (C2C), and Customer-to-Business (C2B).
· Tax obligations arising from supplies made by non-resident suppliers.
The Guide covers the following topics:
· VAT registration, including for non-resident suppliers.
· Supply of goods (when is the Place of Supply within the Sultanate, and when is it outside the Sultanate).
· Supply of Services, including special rules relating to electronically supplied services.
· Electronically supplied services by agents (obligations for disclosed and undisclosed agents).
· Invoicing and record-keeping obligations.
· Input Tax deductions, apportionment, and special considerations for agents.
Source Aurifer
