VAT Return country Base base Tax tax 1. Supplies in the Sultanate of Oman 0 1(a) Supplies of goods / services taxed at 5% om_1a base tax_tags 1a_B tax tax_tags 1a_T 1(b) Supplies of goods / services taxed at 0% om_1b base tax_tags 1b_B 1(c) Supplies of goods / services tax exempt om_1c base tax_tags 1c_B 1(d) Supplies of goods, tax levy shifted to recipient inside GCC (supplies made by you that are subject to Reverse Charge Mechanism) om_1d base external sum editable;rounding=2 1(e) Supplies of services, tax levy shifted to recipient inside GCC (supplies made by you that are subject to Reverse Charge Mechanism) om_1e base external sum editable;rounding=2 1(f) Supply of goods as per profit margin scheme om_1f base external sum editable;rounding=2 tax aggregation om_1f.base * 0.05 2. Purchases subject to Reverse Charge Mechanism 0 2(a) Purchases from the GCC subject to Reverse Charge Mechanism om_2a base external sum editable;rounding=2 tax external sum editable;rounding=2 2(b) Purchases from outside of GCC subject to Reverse Charge Mechanism om_2b base tax_tags 2b_B tax tax_tags 2b_T 3. Supplies to countries outside of Oman 0 3(a) Exports om_3a base tax_tags 3a_B 4. Import of Goods 0 4(a) Import of Goods (Postponed payment) om_4a base tax_tags 4a_B tax tax_tags 4a_T 4(b) Total Goods Imported om_4b base tax_tags 4b_B 5. Total VAT due 0 5(a) Total VAT due om_5a tax aggregation om_1a.tax + om_1f.tax + om_2a.tax + om_2b.tax + om_4a.tax 5(b) Adjustment of VAT due om_5b tax external sum editable;rounding=2 6. Input VAT credit 0 6(a) Purchases (except import of goods) om_6a base tax_tags 6a_B tax tax_tags 6a_T 6(b) Import of goods om_6b base tax_tags 6b_B tax tax_tags 6b_T 6(c) VAT on acquisition of fixed assets om_6c tax external sum editable;rounding=2 6(d) Adjustment of input VAT credit om_6d base external sum editable;rounding=2 tax external sum editable;rounding=2 7. Tax liability calculation 0 7(a) Total VAT due om_7a tax aggregation om_5a.tax + om_5b.tax 7(b) Total input VAT Credit om_7b tax aggregation om_6a.tax + om_6b.tax + om_6c.tax + om_6d.tax 7(c) Total om_7c tax aggregation om_7a.tax - om_7b.tax