The Oman Tax Authority (OTA) has published guidance on Procedures for applying Value Added Tax (VAT) in Special Economic Zones, including special economic zones and free zones. The main guidance is as follows. Further information regarding Oman's VAT regime can be found on OTA's VAT webpage.
---
Overview
The provisions of Article (54) of the VAT Law (Royal Decree No. 121/2020) stipulates that supplies of goods or services to or from the Special Zones, or within them, may be zero-rated f…