Sept. 12, 2022, 5:00 AMThe Omani Secretariat General for Taxation Aug. 24 issued a VAT guide for transactions conducted in e-commerce. Topics covered include: 1) relevant definitions; 2) what is considered e-commerce; 3) the mandatory VAT registration threshold; 4) the VAT registration requirement for nonresident suppliers engaging in e-commerce activities who are obligated to collect VAT for their supplies to Oman; 5) rules for applying VAT to supplies of goods and services within the e-commerce sector; 6) services supplied electronically by agents; 7) input tax deductions and input tax incurred by agents; 8) the place of actual use or benefit as the place of .

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