The Oman Tax Authority has allowed VAT registrants to issue simplified VAT invoices from 16 April 2021, on condition that:
1. The VAT registrant adheres to the requirements for simplified VAT invoices in Article 148 (amongst other Articles) of the Oman VAT Executive Regulations (Ministerial Decision 53/2021 published on 14 March 2021 refers)
2. The taxpayer concerned informs the Oman Tax Authority in writing of the use of simplified VAT invoicing on or before 15 July 2021 and provides examples of the simplified VAT invoices that are issued.
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