The Arabian Stories, 13 October 2025: The Tax Authority has released new guidance detailing VAT procedures for Omani businesses engaged in regional trade with the UAE and other GCC nations, outlining specific measures to avoid double taxation.

The guidance presents two primary options for Omani companies purchasing goods from the UAE. Under the first option, businesses can arrange with UAE suppliers to treat transactions as export supplies, qualifying for zero-rated VAT status. This requires proper export documentation to comply with UAE tax regulations.

The second option addresses situations where VAT has already been paid, offering two recovery routes. Businesses can either obtain a credit note from their UAE supplier upon providing proof of export, or directly request a refund through the Business Visitor VAT Refund Form, provided they have no permanent establishment in the UAE.

The guidance outlines the documentation requirements and verification processes necessary for businesses to properly manage their VAT obligations. For export-related transactions, companies must maintain proper export declarations and supporting documentation to validate their zero-rated status claims.

For more news and content, try Lexis Middle East. Click on lexis.ae/demo to begin your free trial of Lexis® Middle East platform.

You can also explore the legal landscape by subscribing to our Weekly Newsletter.

Want to learn more about Lexis® Middle East? Visit https://www.lexis.ae/lexis-middle-east-law/.