Oman VAT

Place of supply of services under
The regulations governing the location of services’ provision differ from those governing the location of products’ supply. the delivery location usually depends on the goods’ destination. However, since services are intangible and there is no fixed way to provide them, deciding where to provide them is much the same as deciding on products. 

Place of Service
Considering the different types of services and their provision, the Oman VAT Law establishes various guidelines applicable to determining the place of service.

Normative guidelines for identifying the source location
The standard rule for determining the place of supply in Oman for VAT purposes is the place of residence of the customer.


A top designer based in Muscat provides fashion design services to Khan Fashions, a clothing manufacturer registered in Salalah.

The Customer’s place of residence is Oman and the place where the Services are provided is Oman. Delivery is therefore subject to 5% VAT.

Where services are provided when the customer is not registered
If the taxable service provider is located in Oman, services provided to customers who are not exempt/registered in the GCC countries are provided in Oman. deemed to have been provided.

You can also Register for VAT Registration on our website:

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