Oman’s plans to introduce mandatory business-to-business (B2B) electronic invoicing this October have been delayed. These plans were initially communicated through the Tax Authority’s update to the VAT executive regulations at the end of 2022, permitting structured electronic invoices.
Despite the announcement, there has been a lack of clear design or system specifications. With only 7 months remaining until the originally scheduled launch in October 2024, it seems likely that the full implementation will be postponed to some time in 2025. This delay aligns with the experiences of other countries undertaking similar transitions.
It remains uncertain whether Oman will adopt a pre-clearance Continuous Transaction Control (CTC) e-invoicing model. This model involves tax authorities receiving and validating invoices before they are recognized as VAT invoices.
Oman Tax Authority had initially confirmed its plans to implement VAT electronic invoicing via a formal Request for Information (RFI). According to the RFI, the rollout was intended to begin with a voluntary phase for VAT-registered taxpayers starting in April 2024 and continuing through September 2024. Following this voluntary period, the implementation was to become mandatory in October 2024. However, the transition to compulsory e-invoicing has now been postponed.
