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Oman VAT on non-resident digital service providers

Oman implemented its 5% Value Added Tax regime on 16 April 2021, including making electronic or digital services providers and electronic marketplaces liable to tax on B2C supplies. There is no VAT registration threshold from non-resident traders

Oman is the fourth of the six Gulf Cooperation Council (GCC) countries to introduce VAT as a part of a regional VAT and customs union. Saudi Arabia, the UAE and Bahrain proceeded with VAT on foreign e-services providers, too. Qatar and Kuwait have not made the plans on implementing VAT yet. Check our global VAT and GST on digital services tracker to which other countries around the world have followed the global trend.

Oman VAT registrations and returns for e-services

There is no VAT registration threshold for non-residents providing digital services. Otherwise, it is OMR 38,500. Eligible providers must register with the Oman Tax Authority if they have passed this annual threshold or expect to within in the next twelve months.  There is no obligation to appoint a Fiscal Representative, but providers may do so. The Representative must have been approved by the OTA, and is directly liable for their client’s VAT.

VAT returns are then due on a quarterly basis with the OTA. They must be filed by the end of the month following the reporting period.

What digital services are taxable in Oman?

Income from the following services is subject to VAT:

  • Apps
  • SaaS or cloud-based software
  • Streaming or download software
  • Online storage
  • Advertising

Compiling VAT or GST return can be complex. VAT Calc’s single platform VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.

Africa & Middle East VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Benin 18% Oct 2023 TBC
Botswana 14% 2024 - Pending implementation
Cameroon 19.5% Jan 2020 XAF 50 million
Cape Verde 15% Jan 2022 Nil
Congo, Democratic Republic 16% Jan 2024 -
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Israel 17% TBC Proposals withdrawn
Ivory Coast 18% 2022 -
Jordan 16% JOD 30,000
Kenya 16% Sep 2013 - Registration threshold removed 2023
Kuwait 5% Jan 2024? - TBC
Mauritius 15% 2020
Morocco 20% 2024
Mozambique 16% 2017 Nil
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
Senegal 18% Apr 2024 Nil Fiscal representative required
Sierra Leone 15% Jan 2021 SLE 100,000 No non-resident rules
South Africa 15% Jun 2014 ZAR 1 million
Tanzania 18% Jul 2022 Nil Residents since Jul 2015
Tunisia 19% Jan 2020 Nil Withholding VAT; 3% Royalty Tax
Uganda 18% Jan 2020 UGX 150m
United Arab Emirates 5% Jan 2018 AED 375,000
Zimbabwe 14.5% Jan 2020 Nil
Zambia 16% Jan 2024 Fiscal Representative req'd


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