This code list defines the reasons for applying a zero percent VAT rate to supplies under Oman VAT regulations. These codes are used to indicate the legal basis for zero-rated treatment of goods and services.
| Code | Name/Description |
|---|---|
VATZR-OM-01 |
Qualifying Supply of Food items specified by a decision from the Chairman.
Zero-rated supply of food items as specified by a decision issued by the competent authority. |
VATZR-OM-02 |
Qualifying Supply of Medicines and medical equipment.
Zero-rated supply of qualifying medicines and medical equipment. |
VATZR-OM-03 |
Supply of investment gold, silver, and platinum.
Zero-rated supply of investment gold, silver, and platinum. |
VATZR-OM-04 |
Supplies of international and intra GCC transport of Goods or passengers.
Zero-rated supply of international and intra-GCC transport of goods or passengers. |
VATZR-OM-05 |
Supply of Services related to International and Intra GCC transportation of Goods or passengers.
Zero-rated supply of services directly related to international and intra-GCC transport of goods or passengers. |
VATZR-OM-06 |
Supply of qualifying air, sea and land means of transport.
Zero-rated supply of qualifying air, sea, and land means of transport. |
VATZR-OM-07 |
Supply of rescue planes, and rescue and assistance boats.
Zero-rated supply of rescue aircraft and rescue or assistance boats. |
VATZR-OM-08 |
Supply of oil, oil derivatives and natural gas.
Zero-rated supply of oil, oil derivatives, and natural gas. |
VATZR-OM-09 |
Export of service.
Zero-rated supply of services exported outside Oman. |
VATZR-OM-10 |
Direct export of goods.
Zero-rated supply of goods exported directly outside Oman. |
VATZR-OM-11 |
Indirect export of goods.
Zero-rated supply of goods exported indirectly outside Oman. |
VATZR-OM-12 |
Re-export of goods.
Zero-rated supply of goods that are re-exported after import. |
VATZR-OM-13 |
Supply from a Special Zone to a Special Zone, or within a Special Zone.
Zero-rated supply of goods between Special Zones or within a Special Zone. |
VATZR-OM-14 |
Supply from Mainland to Special Zone.
Zero-rated supply of goods from mainland Oman to a Special Zone. |
VATZR-OM-15 |
Customs Duty Suspension Statuses to a Special Zone.
Zero-rated supply of goods from Customs Duty Suspension regimes to a Special Zone. |
VATZR-OM-16 |
Special Zone to Customs Duty Suspension Statuses.
Zero-rated supply of goods from a Special Zone to Customs Duty Suspension regimes. |