Mandatory VAT registration phases

Category

Registration timelines

Effective date of Registration
For a person with annual supplies exceeds or is expected to exceed OMR 1,000,000From February 1, 2021 to March 15, 2021

April 16, 2021

For a person with annual supplies between OMR 500,000 and OMR 1,000,000From April 1, 2021 to May 31, 2021July 1, 2021
For a person with annual supplies between OMR 250,000 and OMR 499,999From July 1, 2021 to August 31, 2021

October 1, 2021

For a person with annual supplies between OMR 38,500 and OMR 249,999From December 1, 2021 to February 28, 2022

April 1, 2022