Oman is moving forward with a national B2B e-invoicing framework under its Fawtara initiative, led by the Oman Tax Authority (OTA). The system aims to modernize VAT compliance, improve transaction transparency, and introduce standardized electronic invoice exchange across the Sultanate. The mandate will be rolled out in phases starting in 2026, targeting large taxpayers first and gradually expanding to the wider business community.
Oman e-Invoicing Regulation Overview
Fawtara introduces a centralized, structured e-invoicing system based on the internationally recognized five-corner model. Under this model, invoices are exchanged electronically between suppliers and customers via accredited service providers, while invoice data is simultaneously transmitted to OTA for reporting and compliance purposes. This approach ensures secure delivery, validation, and regulatory visibility without disrupting existing business relationships.
What are the rules for e-invoicing in Oman?
From a technical perspective, Fawtara relies on secure, API-based integration between businesses, service providers, and OTA. Service providers play a key operational role, but the regulatory obligation rests with taxpayers to ensure invoices are issued, exchanged, and reported in line with OTA requirements.
Invoices must be electronically archived for 10 years (5 years within the system and 5 additional years in an electronic archive), with the option of full retrieval throughout the retention period. OTA has confirmed that technical guidance manuals, awareness materials, and centralized support channels will be provided before the system goes live.
Oman e-Invoicing Implementation Timeline
Fawtara will be implemented gradually through a phased rollout:
| August 2026 | Pilot Phase: Covering 100 selected large VAT-registered companies. |
| February 2027 | Mandatory Adoption: For all large VAT-registered taxpayers. |
| August 2027 | Full Extension: To all remaining VAT-registered taxpayers. |
| February (TBA) | Government Onboarding: Integration of government institutions and public entities. |
This phased approach allows businesses and service providers to prepare progressively while ensuring a controlled transition to mandatory B2B e-invoicing in Oman.
How can SNI help you?
SNI offers an end-to-end solution for compliance with the requirements provided by the tax authority in Oman. The solution performs data retrieval from our clients’ ERP systems, data mapping, processing, and communication with tax authorities in the presence of a government portal.
With this solution, end users can easily create e-invoices and monitor the XML and human readable HTML/PDF format and collect them in the user-friendly cockpit. SNI’s solution extracts taxpayers’ data from their accounting systems and automatically converts it into the required electronic format. This is then transmittable through accredited access point providers.
All inbound invoices are displayed on SNI’s Inbound Cockpit, a dedicated interface designed to enhance the user experience and allow efficient management. Each invoice is available in both XML and human-readable HTML/PDF formats, ensuring detailed insight and compliance with regulatory requirements.
SNI’s invoice reconciliation feature offers seamless validation of incoming invoices by automatically matching them with purchase orders, delivery notes, or other internal records. This feature simplifies the validation of incoming invoices, reduces manual effort, and minimizes errors, thus offering a quick resolution. With enhanced accuracy and efficiency, businesses can gain better control over their financial workflows and ensure smooth operations.
SNI’s solution integrates with clients’ systems without the need for updates to existing system versions and is independent of SAP’s versions. SNI’s SAP solution is compatible with SAP ECC 4.7 and above, as well as the SAP Business Technology Platform (BTP), SAP R3, and SAP S/4HANA. In addition, SNI provides ERP-independent solutions designed to integrate with any ERP system clients may use.