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 Food Items
Zero-rated supply of food items as specified by a decision issued by the competent authority |
VATZR-OM-02 |
Medicines and Medical Equipment
Zero-rated supply of qualifying medicines and medical equipment |
VATZR-OM-03 |
Investment Precious Metals
Zero-rated supply of investment gold, silver, and platinum |
VATZR-OM-04 |
International and Intra-GCC Transport
Zero-rated supply of international and intra-GCC transport of goods or passengers |
VATZR-OM-05 |
Transport-Related Services
Zero-rated supply of services directly related to international and intra-GCC transport of goods or passengers |
VATZR-OM-06 |
Means of Transport
Zero-rated supply of qualifying air, sea, and land means of transport |
VATZR-OM-07 |
Rescue and Assistance Vehicles
Zero-rated supply of rescue aircraft and rescue or assistance boats |
VATZR-OM-08 |
Oil, Derivatives, and Natural Gas
Zero-rated supply of oil, oil derivatives, and natural gas |
VATZR-OM-09 |
Export of Services
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 |
Special Zone to Special Zone or Within Special Zone
Zero-rated supply of goods between Special Zones or within a Special Zone |
VATZR-OM-14 |
Mainland to Special Zone
Zero-rated supply of goods from mainland Oman to a Special Zone |
VATZR-OM-15 |
Customs Duty Suspension to 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
Zero-rated supply of goods from a Special Zone to Customs Duty Suspension regimes |