Published: December 2025
The Oman Tax Authority (OTA) continues to advance its national B2B E-Invoicing initiative, Fawtara, by confirming the regulatory framework, system architecture, and phased implementation timeline.
Fawtara is built on the 5-Corner Model, enabling structured electronic invoices to be exchanged between suppliers and customers via accredited service providers, while invoice data is simultaneously reported to OTA. The model supports real-time validation, delivery acknowledgements, and secure data transmission between all parties involved. Invoices will be issued and exchanged in structured electronic format, with support for both Arabic and English, ensuring regulatory consistency and operational flexibility.
The rollout will initially target large taxpayers with SMEs expected to be onboarded in later phases. OTA has also confirmed that e-invoices will be archived for 10 years, with historical invoices remaining accessible to taxpayers throughout the retention period. For customers not yet technically ready, invoices must still be issued electronically, with a paper copy allowed for display purposes only.
OTA has reiterated the phased implementation timeline. In Q1 2026, the registration portal for service providers is expected to open. Testing will commence in Q2 2026, followed by a pilot phase in Q3 2026, during which taxpayers will begin exchanging, receiving, and reporting e-invoices to OTA in line with the official rollout scheme.
Taxpayer Implementation Timeline (B2B e-Invoicing Adoption)
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Phase 1 – August 2026: 100 selected large VAT-registered companies; Initial controlled rollout under pilot conditions
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Phase 2 – February 2027: All large VAT-registered companies; Mandatory participation expanded to the full large taxpayer segment
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Phase 3 – August 2027: All remaining VAT-registered taxpayers; Includes medium-sized and smaller VAT-registered businesses
Phase 4 – February (year to be announced): Government institutions and public entities
