Published: 17 August 2026
Oman has established the legal framework for its mandatory e-invoicing rollout through Tax Authority Decision No. 189/2026. Published in Official Gazette No. 1660 on 9 August 2026, the decision amends the Executive Regulation of the Value Added Tax Law and introduces the obligation to issue electronic tax invoices.
Revised implementation timeline
Before the decision, the Oman Tax Authority’s roadmap envisaged an August 2026 pilot involving 100 selected large taxpayers. Mandatory implementation was then expected to cover the remaining large VAT-registered taxpayers from 1 February 2027 and other VAT-registered taxpayers from 1 August 2027.
Decision No. 189/2026 replaces these phases with two implementation dates based on the annual value of supplies:
- 1 April 2027: Taxable persons whose annual supplies exceed OMR 5 million
- 1 October 2027: Taxable persons whose annual supplies do not exceed OMR 5 million
The OMR 5 million threshold therefore determines when a taxable person enters the system rather than whether the business is ultimately covered.
Scope and invoice requirements
Revised Article 143 requires an electronic tax invoice for supplies to taxable and non-taxable persons, deemed supplies, supplies allocated for private use, and full or partial payments received before the supply date. Simplified tax invoices are subject to the same timing rules, and invoices must generally be issued within 15 days of the relevant event.
Invoices must be created in an approved and secure electronic format, remain readable and verifiable throughout the retention period, and include a unique number. Paper invoices, PDFs and invoice images sent by email will not qualify as electronic tax invoices once the requirements apply.
Fawtara model and next steps
Oman’s Fawtara system operates through a five-corner model. Accredited service providers validate and exchange invoices between suppliers and buyers, while specified tax data is reported to the Oman Tax Authority. The current framework uses structured XML invoices and the PINT OM specification.
The Tax Authority will announce licensed e-invoicing service providers. Taxpayers remain responsible for system security, business continuity and data recovery. Temporary exemptions may be granted upon application, provided VAT returns and tax payments continue to be submitted on time.
The decision does not address the separate government-entity phase included in the earlier roadmap. Further operational guidance is therefore expected as implementation progresses.
