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11.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by non-residents carrying on economic activities through a permanent establishment in Oman is subject to VAT in Oman. Non-residents not carrying on economic activities from a permanent establishment in Oman may appoint a tax representative to comply with their VAT obligations.

The supply of goods by a non-resident without a permanent establishment to any VAT-registered payer in Oman is subject to a reverse charge VAT in the hands of the importer. This includes supplies from non-residents that are resident in any of the GCC Member States.

Digital Supplies

A non-resident without a permanent establishment in Oman supplying goods through electronic commerce to a non-VAT-registered customer in Oman (B2C) is required to register for VAT. In case of supply of digital goods to VAT-registered customers (B2B), the VAT is payable by the customer on a reverse charge basis. In case of supply of goods via electronic commerce, the place of supply is generally considered the place from which the supplier delivers the goods (i.e. where transportation begins).