{"id":4986,"date":"2025-07-01T17:20:39","date_gmt":"2025-07-01T14:20:39","guid":{"rendered":"https:\/\/docnova.ai\/?p=4986"},"modified":"2026-05-12T11:26:07","modified_gmt":"2026-05-12T08:26:07","slug":"facture-de-tva-et-doman-en-oman","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/vat-and-oman-invoice-in-oman\/","title":{"rendered":"TVA et facture d'Oman \u00e0 Oman"},"content":{"rendered":"<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Droit de la TVA \u00e0 Oman<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oman devient le quatri\u00e8me \u00c9tat membre du Conseil de coop\u00e9ration du Golfe (CCG) \u00e0 mettre en place la TVA, apr\u00e8s les \u00c9mirats arabes unis, le Royaume d&#x27;Arabie saoudite et Bahre\u00efn, avec un taux de TVA de 5% applicable \u00e0 compter d&#x27;avril 2021. La loi sur la TVA entrera en vigueur le <a href=\"https:\/\/docnova.ai\/fr\/solution-de-facturation-electronique-oman\/\" target=\"_blank\" rel=\"noreferrer noopener\">Oman \u00e0 partir d'avril 2021,<\/a> Conform\u00e9ment au d\u00e9cret royal 121\/2020. Avec la loi sur la TVA, les entreprises se verront confier la responsabilit\u00e9 envers l'\u00c9tat. Pour cette raison, les entreprises doivent s'inscrire sur le portail en ligne de l'Autorit\u00e9 fiscale d'Oman (OTA).<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>D\u00e9claration de TVA<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les d\u00e9clarations de TVA doivent \u00eatre soumises \u00e9lectroniquement \u00e0 l'OTA. La p\u00e9riode de TVA doit \u00eatre d'au moins un mois. Les paiements et d\u00e9clarations de TVA sont effectu\u00e9s dans les 30 jours suivant la fin de la p\u00e9riode fiscale. Les transactions avec les pays du CCG qui n'appliquent pas la TVA seront trait\u00e9es de la m\u00eame mani\u00e8re que les transactions avec des pays autres que le CCG. L'entreprise doit suivre les directives, de l'enregistrement \u00e0 la facturation et au d\u00e9p\u00f4t des d\u00e9clarations. Sinon, de lourdes amendes seront impos\u00e9es.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Devise fonctionnelle en TVA<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Probl\u00e8me de TVA en rial omanais ou dans toute autre devise. Si la TVA est calcul\u00e9e en devise \u00e9trang\u00e8re, la valeur de la taxe est calcul\u00e9e en rial omanais sur le prix d'achat et de vente moyen de la devise \u00e9mis par la Banque Centrale d'Oman \u00e0 la date d'exigibilit\u00e9 de la taxe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"viewer-b6a5t\">Le contribuable doit tenir une comptabilit\u00e9 r\u00e9guli\u00e8re et des livres qui enregistrent en temps opportun les transactions relatives aux biens et services import\u00e9s ou export\u00e9s.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Personnes physiques et morales qui doivent s'inscrire \u00e0 la TVA en Oman<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"viewer-8n9wm107947\">Dans la mise en \u0153uvre de la loi sur la TVA, les assujettis doivent s'inscrire \u00e0 l'UVI selon les valeurs d'approvisionnement suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enregistrement entre le 1er f\u00e9vrier 2021 et le 15 mars 2021, si la valeur de l'approvisionnement annuel d\u00e9passe ou devrait d\u00e9passer 1 000 000 rials omanais<\/li>\n\n\n\n<li>Inscription entre le 1er avril 2021 et le 31 mai 2021, si la valeur de l'approvisionnement annuel est comprise entre 500 000 et 1 000 000 rials omanais<\/li>\n\n\n\n<li>Si la valeur annuelle de l'approvisionnement se situe entre 250 000 et 499 999 rials omanais, elle doit \u00eatre enregistr\u00e9e entre le 1er juillet 2021 et le 31 ao\u00fbt 2021.<\/li>\n\n\n\n<li>Si la valeur annuelle de l'approvisionnement est comprise entre 38 500 et 249 999 rials omanais, elle doit \u00eatre enregistr\u00e9e entre le 1er d\u00e9cembre 2021 et le 28 f\u00e9vrier 2022.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"viewer-9d01a108275\">La loi omanaise sur la TVA oblige les personnes morales qui remplissent les conditions suivantes \u00e0 s'enregistrer pour la TVA aupr\u00e8s de l'Office des taxes d'Oman (OTA) :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Si sa r\u00e9sidence se trouve dans les limites du Sultanat d'Oman,<\/li>\n\n\n\n<li>Exerce une activit\u00e9 commerciale, industrielle ou professionnelle sur le territoire du Sultanat,<\/li>\n\n\n\n<li>Toutes les entreprises au cours des 11 mois pr\u00e9c\u00e9dents et du mois en cours ayant une valeur d'approvisionnement exc\u00e9dant ou anticipant 38 500 OMR,<\/li>\n\n\n\n<li>Les personnes physiques et morales qui ne r\u00e9sident pas dans les fronti\u00e8res du Sultanat d'Oman doivent s'inscrire, quelle que soit la valeur de la fourniture, si elles sont tenues de payer des imp\u00f4ts pour leurs activit\u00e9s.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Qui peut s'inscrire volontairement \u00e0 la TVA \u00e0 Oman ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les entreprises qui ne sont pas soumises \u00e0 l&#x27;obligation d&#x27;enregistrement \u00e0 la TVA ont la possibilit\u00e9 de s&#x27;enregistrer \u00e0 titre volontaire. Si le montant annuel des livraisons ou des d\u00e9penses imposables ne se situe pas en dessous du seuil d&#x27;enregistrement volontaire, l&#x27;entreprise peut s&#x27;enregistrer \u00e0 titre volontaire. Le seuil d&#x27;enregistrement volontaire est fix\u00e9 \u00e0 19 250 OMR, soit 50% du seuil d&#x27;enregistrement obligatoire.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Une facture fiscale est un document \u00e9mis par un vendeur \u00e0 un acheteur qui d\u00e9taille les biens ou services fournis ainsi que le montant de la taxe sur la valeur ajout\u00e9e (TVA) payable.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fait r\u00e9f\u00e9rence \u00e0 un document \u00e9crit ou \u00e9lectronique que le redevable doit \u00e9mettre. Il doit inclure les d\u00e9tails de l'approvisionnement et tous les autres d\u00e9tails conform\u00e9ment aux dispositions de la loi. Les entreprises enregistr\u00e9es \u00e0 la TVA doivent \u00e9galement commander une facture fiscale pour la fourniture de biens et services taxables.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Quand faut-il d\u00e9poser une facture fiscale ?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"viewer-izjm4110349\">Selon la loi omanaise sur la TVA, une entreprise enregistr\u00e9e doit \u00e9mettre une facture fiscale lors de l'acquisition de biens et services taxables. Le contribuable doit \u00e9mettre une facture fiscale si :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Fournit ou est cens\u00e9 fournir des biens ou des services<\/li>\n\n\n\n<li>Enti\u00e8rement ou partiellement \u2013 factur\u00e9 avant la date de livraison<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Les factures fiscales peuvent \u00eatre \u00e9mises par des tiers au nom du contribuable, \u00e0 condition que l'approbation de l'institution soit obtenue.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Composants de la facture fiscale<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une facture fiscale d\u00e9taill\u00e9e doit \u00eatre \u00e9mise pour tous les articles taxables, indiquant, entre autres, le montant de la TVA due et la valeur nette pour chaque ligne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" id=\"viewer-uwhe0111468\"><strong>Exigences pour la facture fiscale :<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>R\u00e9f\u00e9rence de la facture de taxe<\/li>\n\n\n\n<li>Nom, adresse et num\u00e9ro d'identification \u00e0 la TVA du fournisseur<\/li>\n\n\n\n<li>Nom et adresse du client<\/li>\n\n\n\n<li>Num\u00e9ro de facture s\u00e9quentiel<\/li>\n\n\n\n<li>La date d'\u00e9mission de la facture<\/li>\n\n\n\n<li>Date de livraison<\/li>\n\n\n\n<li>Description et quantit\u00e9 des biens ou services<\/li>\n\n\n\n<li>Montant imposable et prix unitaire (en OMR)<\/li>\n\n\n\n<li>Taux d\u2019imposition<\/li>\n\n\n\n<li>Montant de la TVA factur\u00e9e (en OMR)<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"<p>VAT Law in Oman Oman becomes the fourth Gulf Cooperation Council (GCC) member state to implement VAT, after the UAE, the Kingdom of Saudi Arabia, and Bahrain, with a VAT rate of 5% effective from April 2021. The VAT law will enter into force in Oman from April 2021, following Royal Decree 121\/2020. With the [&hellip;]<\/p>\n","protected":false},"author":263848013,"featured_media":4993,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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Law in Oman Oman becomes the fourth Gulf Cooperation Council (GCC) member state to implement VAT, after the UAE, the Kingdom of Saudi Arabia, and Bahrain, with a VAT rate of 5% effective from April 2021. The VAT law will enter into force in Oman from April 2021, following Royal Decree 121\/2020. With the\u2026","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-1iq","_links":{"self":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/4986","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=4986"}],"version-history":[{"count":8,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/4986\/revisions"}],"predecessor-version":[{"id":15348,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/4986\/revisions\/15348"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/4993"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=4986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=4986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=4986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}