In Oman, the VAT Law allows for group VAT registration when two or more persons belong to or are connected to a business. A tax group is treated as a separate taxpayer from all tax group members. All members of the tax community are jointly and severally liable for the group’s tax liability incurred during their membership.
What is Tax Group Registration?
Two or more persons running a business may apply for VAT registration as a tax-paying entity. A tax group consists of two or more persons registered with the authorities as a single taxable person according to the conditions set out in the Omani VAT Law.
What are the requirements to register as a
VAT group? To be eligible for
In order to register as a VAT group, the following requirements must be satisfied:
Each individual has a domicile in the Sultanate.
All members are legal entities.
Each person must be registered for tax per law.
One person, whether a member of the group or not, has control over all other members of the tax group
You can also Register for VAT Registration on our website: