The Oman Tax Authority (OTA) has published a VAT Guide on E-Commerce. The guide is currently only available in Arabic, although an English-language version is expected to also be published on the OTA VAT webpage. The main purpose of the guide is to provide an explanation of the principles and rules for applying VAT to supplies of goods and services within the e-commerce sector. One of the key points of the guide concerns the VAT registration requirements for non-resident suppliers. This includes that non-resident suppliers who engage in e-commerce activities must register for VAT if they are obligated to collect...