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Oman e-Invoicing

Updated 17 March 2026

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B2B
planned
from 1 August 2026
Mandatory via the Fawtara Program using OTA-accredited service providers under the Peppol 5-corner model. Phase 1 pilot with 100 large VAT-registered companies begins August 2026; Phase 2 mandatory adoption for all large VAT-registered companies from February 2027; Phase 3 SMEs from August 2027. E-invoices required in approved structured formats (XML or PDF/A-3); paper and PDF will not qualify.
B2C
none
B2C transactions are currently excluded from the Fawtara Program scope.
B2G
planned
Mandatory for government institutions under Phase 4 of the Fawtara Program , with implementation date to be announced.

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ClearTax provides a unified e-invoicing platform with go-live coverage in more than 50 countries, processing over 1 billion e-invoices and US$500 billion of invoice value annually at a 99.8% success rate. Pre-built connectors integrate with 500+ ERP and POS systems. The platform includes Peppol network access with automated identifiers and QR codes, real-time error detection, AI-powered analytics,

Coverage
Multi-Country
Technical
Peppol
API
Certified
ISO 27001
SOC 2
For
Mid-Market, Enterprise, global
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Exemptions

B2C transactions
B2C transactions are currently excluded from the Fawtara Program scope.
Non-VAT-registered businesses
Non-VAT-registered businesses are currently excluded from the e-invoicing mandate per the OTA e-invoicing FAQ .
Voluntary early adoption
Companies not targeted in the first phase may adopt 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. Specific penalty amounts to be published by the Oman Tax Authority closer to mandatory phases.

Standards:

OTA Fawtara specifications
Peppol 5-corner model
Peppol BIS

Supported Formats:

XML
PDF/A-3

Clearance Model:

5-corner Peppol model administered by the Oman Tax Authority (OTA) as Peppol Authority (approved 7 January 2026). Invoices flow from supplier to supplier-side accredited service provider , across the Peppol network to the buyer-side accredited service provider, then to the buyer; the OTA receives simultaneous invoice data transmission as Corner 5 for real-time reporting, with acknowledgments confirming delivery.

Archiving Requirements:

10 years electronic archiving mandatory under the Fawtara Program ; digital certificates, electronic credit notes, and electronic debit notes mandatory.

N/A
No SAF-T requirement; Oman uses the Fawtara Program administered by the Oman Tax Authority (OTA) with OTA-accredited service providers for invoice exchange and real-time tax reporting via the Peppol 5-corner model.

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 .

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Frequently asked questions about e-Invoicing in Oman

Primary sources for Oman

tms.taxoman.gov.om, tms.taxoman.gov.om, taxoman.gov.om, peppol.org, tms.taxoman.gov.om.

Related Countries

Qatar
planned
Sri Lanka
planned
Armenia
mandatory
Azerbaijan
mandatory