VAT Registration
Support with VAT registration to help organisations meet eligibility requirements and complete registrations accurately and on time.
VAT Registration Services in Oman
Leaderly provides VAT registration services in Oman, including both mandatory VAT registration and voluntary VAT registration, depending on the applicable turnover thresholds.
VAT professionals support businesses throughout the VAT registration process and assist in structuring registration in line with regulatory requirements and operational considerations.
Types of VAT Registration Services
There are two types of VAT registration services. Businesses must determine the appropriate category before applying for VAT registration, based on annual turnover and regulatory criteria.

Mandatory VAT Registration
Mandatory VAT registration applies where taxable turnover meets or exceeds the threshold prescribed by the relevant tax authority.

Voluntary VAT Registration
Voluntary VAT registration applies where taxable turnover falls below the mandatory threshold but meets the criteria for voluntary registration.
When to Register for VAT
VAT registration criteria differ by jurisdiction. Thresholds for mandatory and voluntary VAT registration are set by the relevant tax authority and vary from country to country.
Businesses are required to assess their turnover levels and registration obligations carefully to ensure compliance with applicable VAT legislation.
VAT Registration Thresholds
The following VAT registration thresholds are referenced based on guidance issued by various tax authorities, as stated:
| Tax Authority | Location (as stated) | Mandatory VAT Registration Threshold | Voluntary VAT Registration Threshold |
|---|---|---|---|
| Federal Tax Authority (FTA) | Muscat | Annual turnover of USD 375,000 or more | Annual turnover exceeding USD 187,500 but below USD 375,000 |
| Zakat, Tax and Customs Authority (ZATCA) | Muscat | Annual turnover of USD 375,000 or more | Annual turnover exceeding USD 187,500 but below USD 375,000 |
| General Tax Authority (GTA) | Muscat | Annual turnover of USD 364,000 or more | Annual turnover below USD 364,000 |
| National Bureau of Revenue (NBR) | Muscat | Annual turnover of USD 37,500 or more | Annual turnover exceeding USD 18,750 but below USD 37,500 |
| Oman Tax Authority (OTA) | Muscat | Annual turnover of USD 38,500 or more | Annual turnover exceeding USD 19,250 but below USD 38,500 |
| Central Board of Direct Taxes (CBDT) | Muscat | Annual turnover of USD 500,000 or more | Annual turnover below USD 500,000 |
| Her Majesty’s Revenue and Customs (HMRC) | Muscat | Annual turnover of USD 85,000 or more | Annual turnover below USD 85,000 |
VAT Registration Support Services
Through its VAT compliance team, Leaderly supports businesses with VAT registration and related compliance requirements, including:
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VAT registration and VAT deregistration
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Filing required documentation with tax authorities
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Monitoring VAT registration thresholds
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VAT return filing
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Assistance with completing VAT returns
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Local and regionally centralised VAT compliance support
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Updates on VAT laws and regulatory requirements
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Additional VAT review and compliance query support
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Automated checking and reconciliation of transactions for VAT returns
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VAT refund and tax audit support
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Support during VAT inspections
VAT Compliance Considerations
There are several factors businesses should consider before applying for VAT registration, including whether registration should be mandatory or voluntary, and whether registration should be completed individually or as part of a tax group.
Accurate VAT registration and ongoing compliance support help businesses meet regulatory obligations and manage VAT exposure effectively.
