As part of a broader digital tax reform, Oman is moving towards mandatory e-invoicing, with the Oman Tax Authority (OTA) introducing a phased implementation from 2026. The pilot phase is expected to begin on January 1, 2026 with large companies, followed by mandatory compliance from July 2026 and full implementation – including SMEs and G2B transactions – by 2027. In 2025, companies are expected to assess system readiness and begin integration efforts in line with OTA requirements based on the PEPPOL 5-corner model.
As compliance becomes critical, companies are encouraged to automate processes, train teams, and stay up to date with OTA guidelines to avoid penalties and ensure a smooth transition.
