E-Commerce Oman VAT Guide

E-Commerce Oman VAT Guide

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

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