Value Added Tax (VAT) system started to implement only in the year 2018 in Gulf Corporation Councils countries. The main purpose of this study is to understand to a great extent the determinants of VAT in Oman by using a qualitative approach. The research survey has used purposive sampling techniques to select a group of individual accountants who are working in a small and medium sized business. The study has considered respondents’ basic knowledge in accounting and experience by adopting a qualitative approach and selected 26 respondents as sample size involving semi-structured interviews. The findings suggested that there is a positive impact on determinants of VAT (VAT law, VAT awareness, and VAT impacts) with the implementation of VAT in Oman. The study highlights the broad scope of VAT in Oman specially to remove VAT ambiguity among citizens. The study identified not only citizens believes on VAT but also each set of interviewees’ responses can be understood in different ways. The paper provides a path for strategic insights and practical thinking by software providers, accountants, managers, governments, and the general public. The study has shown that the majority of the respondents did not exactly know about the overall scope of VAT, intra sales and purchase between countries, input tax, output tax, and zero tax. Determinants of VAT law, VAT awareness and VAT impacts are not well understood, especially by micro, small and medium enterprises. But the majority of the respondents were ready to accept and agree that VAT impacts Oman’s GDP significantly.