No, original invoices are not required for an Oman VAT refund. As such, scans and photocopies may be submitted as part of an Oman VAT refund application.

Oman has two VAT refund submission dates, as follows:
30 June – for invoices incurred between 1 July and 31 December of the previous year
31 December – for invoices incurred between 1 January and 30 June of the current year

Oman VAT refunds claims must exceed OMR 100 for them to be processed.

The Oman VAT start date is April 2021, being when the Oman VAT Act and Oman VAT rules that were signed into force by the Sultan of Oman in October 2020 became effective. Since the Oman VAT start date, the Oman VAT rate has remained unchanged at 5%.

Generally, a business will be entitled to claim a refund of VAT incurred in Oman if the business does not have a VAT registration in Oman and does not make taxable supplies that would be subject to VAT in Oman. The business would also need to be established in a country that offers reciprocal treatment to Omani businesses in relation to VAT refunds.

In addition to the invoices for which a VAT refund in Oman is claimed, the following documents would need to be submitted in an Oman VAT refund:
Proof of incorporation in the entity’s country of establishment, a valid tax certificate, a VAT refund letter, a letter proving reciprocity between Oman and the entity’s country of establishment, a summary of all invoices for which the VAT is being claimed and documents relating to the entity’s appointed agent (if applicable – for example if the business appointed VAT IT to submit the VAT refund application on its behalf).