Mandatory via Fawtara Program using OTA-accredited service providers. Phase 1 pilot with 100 large VAT-registered companies begins August 2026, with full rollout by August 2028.
B2C
none
B2G
planned
Mandatory for government institutions under Phase 4 of the Fawtara Program , with implementation date to be announced.
Companies not targeted in the first phase may apply the system voluntarily with optional early adoption and necessary support provided by the OTA .
Penalties
Non-compliance
Penalties apply for failure to comply with e-invoicing requirements after implementation per the OTA e-invoicing FAQ , with a grace period provided before enforcement begins.
Standards:
OTA Fawtara specifications
5-corner model
Supported Formats:
XML
PDF/A-3
Clearance Model:
5-corner model requiring invoice exchange through OTA-accredited service providers ; the Oman Tax Authority receives simultaneous invoice data transmission for real-time reporting with acknowledgments sent back to confirm delivery.
N/A
No SAF-T requirement; Oman uses the Fawtara Program with OTA-accredited service providers for invoice exchange and real-time tax reporting.
Fawtara visual identity launched at COMEX 2025
1 May 2025
Announcement
The Oman Tax Authority unveiled the visual identity of the Fawtara e-invoicing project at COMEX 2025, reflecting the transition toward digital invoice issuance.
E-invoicing roadmap and SP accreditation standards published
25 September 2025
Announcement
OTA announced further implementation steps and published Service Provider Accreditation Criteria outlining mandatory requirements for entities seeking accreditation under the Fawtara Program.
Publication of e-invoicing specifications
1 November 2025
Preparation
OTA published Fawtara Program technical specifications including the 5-corner model architecture and invoice format requirements.
Service Provider standards and workshop series
1 December 2025
Preparation
OTA released detailed Service Provider standards covering financial, legal, and technical prerequisites including ISO/IEC 27001 certification requirements.
OTA Granted Peppol Authority Status
20 January 2026
Accreditation
OpenPeppol approved Oman Tax Authority as a Peppol Authority, enabling oversight of service providers and standards alignment with the Fawtara 5-corner model .
Developer portal launch
1 February 2026
Development
OTA launches developer portal for system integration and testing as per the e-invoicing implementation roadmap .
Service Provider registration opens
1 May 2026
Accreditation
Service providers begin registration and accreditation process with the Oman Tax Authority.
Pilot phase go-live
1 August 2026
Phase 1
Phase 1 of the Fawtara Program launches with 100 large VAT-registered companies selected based on revenue size, annual invoice volume, and technical readiness.
Large company mandatory adoption
1 February 2027
Phase 2
Phase 2 expands mandatory e-invoicing to all large VAT-registered companies under the Fawtara Program .
SME and remaining taxpayer rollout
1 August 2027
Phase 3
Phase 3 extends mandatory e-invoicing to all remaining VAT-registered taxpayers and SMEs per the OTA implementation timeline .
Expected completion of phased rollout
1 August 2028
Full Implementation
Target completion date for phased mandatory B2B e-invoicing implementation under the Fawtara Program .