DLA PIPER GCC Tax Roundup – 21 June 2023

GCC – VAT REFUNDS FOR NON-RESIDENTS

• Non-residents that have incurred VAT in the Kingdom of Saudi Arabia (KSA) during the calendar year 2022 can apply for a VAT refund until 30 June 2023.
• Non-residents that have incurred VAT in the United Arab Emirates (UAE) during the calendar year 2022 can apply for a VAT refund between 1 March 2023 and 31 August 2023.
• Non-residents that have incurred VAT in the Sultanate of Oman during the period 1 July – 31 December 2022 can apply for a VAT refund until 30 June 2023. For VAT incurred during the period 1 January – 30 June 2023, the refund window will be 1 July – 31 December 2023.

OMAN – ZERO RATE FOR SUPPLY OF ELECTRIC VEHICLES AND SPARE PARTS

• The Oman Tax Authority has announced that the supply of electric vehicles and their spare parts in Oman will be zero rated, provided that certain conditions are met (e.g., the car must have a fully electric motor or a hydrogen-powered engine, and be able to move independently).

Source: DLA PIPER

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