diff --git a/stdnum/om/__init__.py b/stdnum/om/__init__.py
new file mode 100644
index 00000000..5b3f3956
--- /dev/null
+++ b/stdnum/om/__init__.py
@@ -0,0 +1,19 @@
+# __init__.py - collection of Omani numbers
+# coding: utf-8
+#
+# Copyright (C) 2026 Devashish Moghe
+#
+# This library is free software; you can redistribute it and/or
+# modify it under the terms of the GNU Lesser General Public
+# License as published by the Free Software Foundation; either
+# version 2.1 of the License, or (at your option) any later version.
+#
+# This library is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+# Lesser General Public License for more details.
+#
+# You should have received a copy of the GNU Lesser General Public
+# License along with this library; if not, see <https://www.gnu.org/licenses/>.
+
+"""Collection of Omani numbers."""
diff --git a/stdnum/om/vat.py b/stdnum/om/vat.py
new file mode 100644
index 00000000..3400feda
--- /dev/null
+++ b/stdnum/om/vat.py
@@ -0,0 +1,84 @@
+# vat.py - functions for handling Oman VAT numbers
+# coding: utf-8
+#
+# Copyright (C) 2026 Devashish Moghe
+#
+# This library is free software; you can redistribute it and/or
+# modify it under the terms of the GNU Lesser General Public
+# License as published by the Free Software Foundation; either
+# version 2.1 of the License, or (at your option) any later version.
+#
+# This library is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+# Lesser General Public License for more details.
+#
+# You should have received a copy of the GNU Lesser General Public
+# License along with this library; if not, see <https://www.gnu.org/licenses/>.
+
+"""VAT (Oman value added tax number).
+
+The Oman VAT identification number (VATIN) is issued by the Oman Tax
+Authority to businesses registered for value added tax. It consists of the
+letters ``OM`` followed by 10 digits (12 characters in total).
+
+There is no check digit; a number can be verified online through the Oman
+Tax Authority portal.
+
+More information:
+
+* https://tms.taxoman.gov.om/portal/web/taxportal/vatin-validation
+
+>>> validate('OM1100006083')
+'OM1100006083'
+>>> validate('OM 1100 0060 83')
+'OM1100006083'
+>>> validate('110000608312')  # missing prefix
+Traceback (most recent call last):
+    ...
+InvalidFormat: ...
+>>> validate('OM110000608')  # too short
+Traceback (most recent call last):
+    ...
+InvalidLength: ...
+>>> validate('OM11000060AB')
+Traceback (most recent call last):
+    ...
+InvalidFormat: ...
+"""
+
+from __future__ import annotations
+
+import re
+
+from stdnum.exceptions import *
+from stdnum.util import clean
+
+
+# the VATIN consists of the OM prefix followed by ten digits
+_vatin_re = re.compile(r'^OM[0-9]{10}$')
+
+
+def compact(number: str) -> str:
+    """Convert the number to the minimal representation. This strips the
+    number of any valid separators and removes surrounding whitespace."""
+    return clean(number, ' -').upper().strip()
+
+
+def validate(number: str) -> str:
+    """Check if the number is a valid Oman VAT number. This checks the
+    length and formatting."""
+    number = compact(number)
+    if len(number) != 12:
+        raise InvalidLength()
+    if not _vatin_re.match(number):
+        raise InvalidFormat()
+    return number
+
+
+def is_valid(number: str) -> bool:
+    """Check if the number is a valid Oman VAT number."""
+    try:
+        return bool(validate(number))
+    except ValidationError:
+        return False
diff --git a/tests/test_om_vat.doctest b/tests/test_om_vat.doctest
new file mode 100644
index 00000000..512a4526
--- /dev/null
+++ b/tests/test_om_vat.doctest
@@ -0,0 +1,65 @@
+test_om_vat.doctest - more detailed doctests for the stdnum.om.vat module
+
+Copyright (C) 2026 Devashish Moghe
+
+This library is free software; you can redistribute it and/or
+modify it under the terms of the GNU Lesser General Public
+License as published by the Free Software Foundation; either
+version 2.1 of the License, or (at your option) any later version.
+
+This library is distributed in the hope that it will be useful,
+but WITHOUT ANY WARRANTY; without even the implied warranty of
+MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
+Lesser General Public License for more details.
+
+You should have received a copy of the GNU Lesser General Public
+License along with this library; if not, see <https://www.gnu.org/licenses/>.
+
+
+This file contains more detailed doctests for the stdnum.om.vat module. It
+tries to validate a number of numbers that have been found online.
+
+>>> from stdnum.om import vat
+>>> from stdnum.exceptions import *
+
+
+Tests for some corner cases.
+
+>>> vat.validate('OM1100006083')
+'OM1100006083'
+>>> vat.validate('om1100006083')
+'OM1100006083'
+>>> vat.compact('OM 1100 0060 83')
+'OM1100006083'
+>>> vat.is_valid('OM1100006083')
+True
+>>> vat.is_valid('OM110000608')
+False
+>>> vat.validate('OM110000608')
+Traceback (most recent call last):
+    ...
+InvalidLength: ...
+>>> vat.validate('110000608312')
+Traceback (most recent call last):
+    ...
+InvalidFormat: ...
+>>> vat.validate('OM11000060AB')
+Traceback (most recent call last):
+    ...
+InvalidFormat: ...
+
+
+These have been found online and should all be valid numbers.
+
+>>> numbers = '''
+...
+... OM1100002920
+... OM1100005523
+... OM1100006083
+... OM1100006999
+... OM1100011333
+... OM1100018164
+...
+... '''
+>>> [x for x in numbers.splitlines() if x and not vat.is_valid(x)]
+[]