Guide · Oman

Website legal requirements in Oman

Plan for written consent before sending advertising or marketing material, and a process to notify MTCIT of qualifying personal data breaches within 72 hours. Give consumers an Arabic invoice or purchase document, and plan your shop’s returns process around the rules for defective or non-conforming goods. If you sell online, check VAT registration thresholds and the Fawtara e-invoicing timetable. Consider Arabic and English content, payment options and the .om domain when planning your site or app.

Checked against official sources on 5 November 2026. General information, not legal advice: confirm the rules that apply to your business with an adviser.

What privacy rules affect your website or app?

Oman’s Personal Data Protection Law was issued by Royal Decree No. 6/2022. Review the personal data your forms and app collect when planning them.

Article 22 of Oman’s PDPL requires a data controller to obtain the data subject’s written consent before sending any advertising or marketing material. Include a way to obtain and record that consent before sending marketing messages.

Organisations in Oman must notify MTCIT within 72 hours of a personal data breach that may pose a risk to data subjects’ rights. Plan a process for identifying and reporting a breach.

What must your online shop give consumers?

Article 24 of Oman’s Consumer Protection Law (Royal Decree 66/2014) requires providers to give consumers an invoice or document in Arabic proving the purchase; other languages may be added. Plan for your checkout or order system to produce that document.

What VAT rules apply when you sell online?

Oman introduced VAT with effect from 16 April 2021 under Royal Decree No. 121/2020, and the standard VAT rate is 5%. Consider how your checkout and invoices will show VAT when it applies.

VAT registration in Oman is mandatory when supplies exceed or are expected to exceed OMR 38,500 a year, and voluntary registration is possible above OMR 19,250. Check your registration position when planning your online sales system.

Which payment options should you consider?

OmanNet covers the domestic e-commerce payment gateway, as well as point-of-sale terminals and ATMs. If you plan to accept card payments, ask your payment provider about connecting your checkout to the domestic e-commerce gateway.

Which language should your website use?

Arabic is the official language of Oman. Plan your site’s Arabic content alongside the purchase documents your order system will produce.

Who manages the .om domain?

Oman’s Telecommunications Regulatory Authority (TRA) manages the .om country-code domain. If you want to use one, include the domain in your website planning.

What should your website checklist cover in Oman?

The transition period for complying with Oman’s Personal Data Protection Law and its Executive Regulations ended on 5 February 2026.

Review the personal data collected by your forms and app.
Add a way to obtain and record written consent before sending marketing material.
Plan a process for identifying and reporting qualifying data breaches.
Set up an Arabic invoice or purchase document.
Check your VAT registration position and plan how checkout will show VAT when it applies.
Ask your payment provider about the domestic e-commerce gateway.
Plan your Arabic site content.
Consider a .om domain for your website.

Questions

Do I need a permit to collect health or biometric data?

Yes. Under Article 5 of Oman’s PDPL, processing sensitive personal data such as health or biometric data requires a permit from MTCIT.

What return period should my shop account for?

Consumers have 15 days from receipt to exchange or return a defective or non-conforming good for a refund under Article 16 of Oman’s Consumer Protection Law. Perishable consumables are excluded.

When must my business implement e-invoicing?

The date depends on your supplies. Under the Oman Tax Authority’s Fawtara e-invoicing programme, taxpayers whose supplies exceed OMR 5,000,000 in April 2026–March 2027, or are expected to in April 2027–March 2028, must implement e-invoicing from 1 April 2027, and other taxpayers from 1 October 2027.

Should I consider English content for my site?

Yes. English is widely spoken in Oman as the language of business and higher education, though less so outside Muscat.