What the VATIN is
The VATIN is the number Oman Tax Authority assigns to a taxpayer in Oman. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Oman Tax Authority by this number.
Who needs one
Anyone carrying on an activity with a place of residence in Oman registers once taxable supplies over the current month and the preceding eleven pass 38,500 OMR, or are expected to over the current month and the following eleven. Registration is voluntary from 19,250 OMR of supplies or of expenses. A non-resident who becomes liable has no threshold and registers from the date the liability arises.
How to register, step by step
- Work out whether you cross the threshold, counting taxable supplies excluding capital assets, reverse-charge purchases and intra-GCC supplies.
- Sign in to the OTA Tax Portal, or create an account against your national ID and registered mobile number.
- Under Taxpayer Registration, enter your commercial registration number and choose VAT to open the form.
- Complete it and upload the supporting documents as legible scans. On approval you receive a certificate and a VATIN, which must be shown on tax invoices and displayed at your premises.
How to find or check a VATIN
The OTA portal has a VATIN validation service that accepts a VATIN, a tax card number or a commercial registration number.
Documents, cost and how long it takes
A VAT registration application is made on the OTA form and must include the applicant's general information, the nature of the activity, the commercial registration number, any income tax, excise and customs identification numbers, details of actual or expected annual supplies and expenses, bank account details, customs or special-zone documents where relevant, and any other document the OTA sets (Executive Regulations, Art. 120). A non-resident applicant adds the tax representation agreement, its own tax number at home and its formation documents (Art. 121). The OTA decides within 15 days of receiving every required detail and document, and an application left undecided counts as rejected (Art. 122).