Oman publishes list of VAT zero-rated items

Many more details have published on the range of food products that have been zero-rated for Value Added Tax, which is due to come into force in the Sultanate with effect from April 16, 2021 .

The Tax Authority’s Decision 2/2021 on the Determination of Food Items subject to VAT came into effect on January 11, following its publication in the Official Gazette. The Tax Authority’s Decision seeks to minimise the impact of VAT on the final consumer by extending zero rating to over 90 food items.

KPMG made available a complete breakdown of the food items zero-rated for VAT that are distributed across 12 broad categories.
The list contains the following produce:  Fruits and Vegetables: Potatoes; Tomatoes; Onions for food (green or dry rind); Garlic; Cabbage lettuce (head lettuce); Carrots and turnips; Cucumbers and gherkins; Peas (pisum sativum); Beans (Vigna spp, Phaseolus spp); Other beans, fresh or chilled Aubergines (egg-plants).

Fruits of the genus Capsicum or of the genus Pimenta; Spinach, New Zealand spinach and orache spinach (garden spinach); Olives; Pumpkins, squash and gourds (Cucurbita spp.); Marrow; Okra; Parsley; Coriander; Fresh dates; Pressed dates; Pineapples; Guavas; Mangoes.

Oranges; Mandarin (tangerines & satsumas), clementines, wilkings and citrus hybrids; Fresh lemons; Dried lemons; Fresh grapes; Watermelons Green Melon; Yellow melons; Apples; Pears; Apricots; Sour cherries (prunus cerasus); Kiwifruit and Pomegranates.


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