The VAT return is a self-assessment that all VAT registered businesses must submit quarterly. The Oman VAT declaration form is a summary declaration. This means that VAT-registered businesses must provide integrated details of their supplies, including total sales, total purchases, output VAT, input VAT, and unpaid VAT.
Although the filing of the VAT return is done at the consolidation level, companies are required to declare the breakdown of supplies into the following categories:
Standard rate supplies
Zero rate supplies
Reverse charge supplies
GCC intra-regional supplies
How to file an Oman VAT return?
All registered businesses are required to submit a quarterly VAT return by providing details of their supplies on an online portal. Let’s learn more about the process of filing a VAT return in Oman.
1. Log in and register his VAT return
The first step is to go to “https://tms.taxoman.gov.om/portal/web/taxportal/” and log into your taxpayer account. It’s about logging in. Then go to Sales Tax Returns and select Add New Return. Basic taxpayer information will be filled in automatically.
2. Enter the details of the VAT return
. Here the taxpayer must provide all shipping, output and input VAT details. This section is divided into seven parts and requires him to provide a breakdown of supplies such as domestic, export, and import.
Below are his VAT refund categories:
Delivery in the Sultanate of Oman – Total amount of all international deliveries. Examples: deliveries made in the Sultanate at standard rate of tax, authorized deliveries, exempted deliveries, exempted deliveries and his GCC deliveries mentioned here.
Purchases subject to Reverse Charge Mechanism (RCM): This includes receipts (purchases) subject to his RCM such as: B. GCC and non-GCC purchases.
Supplies outside Oman: Total amount of goods and services exported outside Oman that are subject to zero-rate VAT.
Imports of goods: Total value of imports of goods including deferral schemes to be declared.
Total VAT payment amount: The total VAT payment amount is automatically entered here. You can specify adjustments as needed.
Input tax credit – In this section, you have to declare the total amount of input tax that can be deducted. You must provide a breakdown of taxable purchases, imports, fixed assets, etc.
. Calculating your tax liability: This is where your net liability or refund amount is determined based on the information provided in the sections above.
For more information about the VAT return format and what to record in each field, see Oman VAT return format.
3. Right to Refund (if applicable)
If you are entitled to a refund of more than OMR 100, you can check the “I want a refund” checkbox. In this case, he must download the Excel spreadsheet “Taxpayer Checklist” from his website of the tax authority and attach the completed worksheet to his VAT return. This only applies if you request a VAT refund of more than OMR 100.
4. Submit your return
Once you have entered all the information and attached any required attachments, click the “Submit” button and answer “Yes” to the confirmation prompt. After confirming the request, submit the sales tax return
You can also Register for VAT Registration on our website: