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e-Invoicing in Oman

Oman is in the process of transitioning to electronic invoicing (e-invoicing).  The Sultanate of Oman Tax Authority revealed plans to launch a voluntary VAT e-invoicing program between April and September 2024, followed by making it mandatory starting in October 2024.  The specific technical specifications of the system and the e-invoicing model have not been disclosed or made public at this time.

Oman implemented VAT in April 2021, becoming the fourth member of the six Arab Gulf states to do so as part of their new digital transformation plan. Among these states, only Saudi Arabia has already introduced e-invoicing by the end of 2021, while the United Arab Emirates (UAE) is expected to implement e-invoicing in 2025. 

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