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Oman e-Invoicing
Updated 9 August 2026
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Oman's Tax Authority issued Decision No. 189/2026 on 9 August 2026, requiring tax invoices in an approved XML format exchanged through accredited providers. It binds taxpayers with annual supplies above OMR 5 million from 1 April 2027 and the rest from 1 October 2027. A voluntary pilot of 100 companies starts in August.
Oman e-Invoicing Overview
B2B
phased
from 1 April 2027Decision No. 189/2026 of 9 August 2026 amends the Executive Regulations of the VAT Law issued by Royal Decree 121/2020, which were made by Decision No. 53/2021 . Its replacement Article 143 obliges a taxable person to issue the tax invoice in an approved, secured electronic format that keeps it intact and stored, with a unique number per invoice, on supplies, on deemed supplies and on consideration received before the supply date, as the Tax Authority set out . A new Article 143bis1 puts system security, breach protection, contingency handling and data recovery on the taxpayer. Invoices use XML across the Fawtara five-corner network through accredited providers, and paper, PDF and emailed images no longer qualify. The duty applies from 1 April 2027 above OMR 5 million in annual supplies and 1 October 2027 at or below.
B2G
phased
from 1 April 2027Sales to government bodies follow the same threshold dates as a supplier's other supplies, exchanged across the five-corner network through its accredited service provider alongside B2B and B2C traffic, per the Fawtara FAQ . The Tax Authority's programme FAQ separately places government institutions and entities in a fourth phase beginning in February in a year that has not been announced.
B2C
phased
from 1 April 2027Article 143 as replaced by Decision No. 189/2026 covers supplies to a person not subject to tax and to a taxable person taking them for private purposes, so consumer sales sit inside the mandate, and the amended Article 146 requires the simplified tax invoice within the same deadlines, per the Tax Authority . The Fawtara FAQ puts B2C on the same schedule as B2B and B2G, with tax data submitted within 24 hours instead of in real time, a QR code mandatory on the human-readable invoice whether full or simplified, and no consolidated invoices. Where the buyer has no VAT registration and no service provider, the seller reports through its own provider and hands over a human-readable copy outside the network, as the OTA describes .
Next deadline1 April 2027 · Mandatory above OMR 5 million in annual supplies
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e-Invoicing PlatformClearTax is a global leader in tax compliance and e-invoicing, with a presence spanning India, Southeast Asia, the Middle East, Europe, and the USA. Our AI-native platform delivers end-to-end compliance across the full transaction lifecycle from real-time e-invoicing and VAT filings to accounts payable automation and proactive regulatory change monitoring. With over $500 billion in invoices proce
Coverage
Multi-Country
Technical
Peppol
API
Certified
ISO 27001
SOC 2
For
Mid-Market
Enterprise
Implementation Timeline(12 events)
Key mandate dates. Select a date for detail, or show all updates below.
Implementation roadmap and service provider criteria published
25 September 2025
Announcement
Draft data dictionary and business rules shared for consultation
1 November 2025
Preparation
Oman Tax Authority listed as Peppol Authority
7 January 2026
Accreditation
OpenPeppol's register lists the Oman Tax Authority as the Peppol Authority covering the Fawtara project, which puts oversight of Omani service providers and alignment of the specifications with national requirements in its hands. Peppol membership became a condition of accreditation and providers must route through the Authority's own SMP, per its Fawtara FAQ .
Fawtara accreditation portal opens for registration
17 March 2026
Accreditation
Portal adds taxpayer linking and accreditation testing requirements confirmed
30 June 2026
Accreditation
The OTA updated the Fawtara FAQ and published the Service Provider and Taxpayer Association Management User Manual, letting taxpayers request, review and end connections with accredited providers on the Fawtara Portal through the centralised SMP. The same update confirmed that providers must pass the eDelivery and PINT OM test suites on the Peppol testbed before accreditation.
Voluntary pilot with 100 selected companies
1 August 2026
Pilot
Decision No. 189/2026 makes the electronic tax invoice law
9 August 2026
Legislation
The Tax Authority announced Decision No. 189/2026 , which replaces Articles 143 and 146 of the VAT Executive Regulations and adds Articles 143bis, 143bis1 and 143bis2 covering the licensed provider list, the taxpayer's system security duties and a discretionary exemption. Article 2 repeals anything conflicting with it and Article 3 provides for publication in the Official Gazette, taking effect on 1 April 2027 above OMR 5 million in annual supplies and 1 October 2027 at or below. It replaces the four-phase schedule still shown on the OTA's e-invoicing FAQ , and the full text has yet to join the earlier amending decisions on the VAT law and regulations page .
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Compliance Regime
CTC Model
Decentralised (Peppol)
A five-corner Peppol model administered by the Oman Tax Authority . The supplier (corner 1) sends to its accredited service provider (corner 2), which validates the document against the Oman schematron rules and passes it to the buyer's provider (corner 3) for delivery to the buyer (corner 4), while the tax data goes to the OTA (corner 5) at the same time, with acknowledgements confirming delivery. Accredited providers must connect through the Tax Authority's centralised SMP and may not run their own, and exports follow a corner 1 to corner 2 to corner 5 path because the buyer side sits outside the network, per the OTA . A new Article 143bis added by Decision No. 189/2026 obliges the Authority to announce to taxable persons the companies licensed to supply approved electronic tax invoice services, per the Tax Authority . Providers must pass the eDelivery and PINT OM test suites and meet the published accreditation criteria before they can serve taxpayers.
Network
Peppol
Standards
PINT OM, Peppol eDelivery Network, Peppol five-corner model, OTA data dictionary and business rules
Record-keeping & Reporting
Archiving
Storing and archiving e-invoices stays with the taxpayer under the VAT legislation rather than the Fawtara platform, per the OTA . Article 70 of the VAT Law requires tax invoices, accounting records and customs documents to be kept for 10 years after the end of the tax year in which the return was filed, extended to 15 years for real-estate records.
Technical Formats
XML
Penalties
Exemptions
Businesses without VAT registration
Smaller taxpayers before October 2027
Annual supplies of OMR 5 million or less push a taxpayer into the second phase on 1 October 2027 rather than out of scope. Until its own date arrives, a taxpayer may keep invoicing through its existing mechanism so long as those invoices meet the VAT rules, and buyers can still claim input VAT as they do now, per the OTA . There are no industry exceptions.
Exemption granted by the Chairman
A new Article 143bis2 lets the Chairman exempt a taxable person from issuing the electronic tax invoice for a period the Authority sets, on an application with supporting documents and reasons it accepts. The applicant must keep filing tax returns within the legal deadlines in the prescribed form and paying the tax due on time, per the Tax Authority .
Voluntary early adoption
Related Countries
Frequently asked questions about e-Invoicing in Oman
Oman is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in Oman is in a phased rollout since 2027-04-01. Decision No. 189/2026 of 9 August 2026 amends the Executive Regulations of the VAT Law issued by Royal Decree 121/2020, which were made by Decision No. 53/2021 . Its replacement Article 143 obliges a taxable person to issue the tax invoice in an approved, secured electronic format that keeps it intact and stored, with a unique number per invoice, on supplies, on deemed supplies and on consideration received before the supply date, as the Tax Authority set out . A new Article 143bis1 puts system security, breach protection, contingency handling and data recovery on the taxpayer. Invoices use XML across the Fawtara five-corner network through accredited providers, and paper, PDF and emailed images no longer qualify. The duty applies from 1 April 2027 above OMR 5 million in annual supplies and 1 October 2027 at or below.
B2G e-Invoicing in Oman is in a phased rollout since 2027-04-01. Sales to government bodies follow the same threshold dates as a supplier's other supplies, exchanged across the five-corner network through its accredited service provider alongside B2B and B2C traffic, per the Fawtara FAQ . The Tax Authority's programme FAQ separately places government institutions and entities in a fourth phase beginning in February in a year that has not been announced.
Oman supports the following e-Invoice formats: XML.
Oman uses the following e-Invoicing standards: PINT OM, Peppol eDelivery Network, Peppol five-corner model, OTA data dictionary and business rules. Archiving requirement: Storing and archiving e-invoices stays with the taxpayer under the VAT legislation rather than the Fawtara platform, per the OTA . Article 70 of the VAT Law requires tax invoices, accounting records and customs documents to be kept for 10 years after the end of the tax year in which the return was filed, extended to 15 years for real-estate records..
Yes, Oman uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.
A five-corner Peppol model administered by the Oman Tax Authority . The supplier (corner 1) sends to its accredited service provider (corner 2), which validates the document against the Oman schematron rules and passes it to the buyer's provider (corner 3) for delivery to the buyer (corner 4), while the tax data goes to the OTA (corner 5) at the same time, with acknowledgements confirming delivery. Accredited providers must connect through the Tax Authority's centralised SMP and may not run their own, and exports follow a corner 1 to corner 2 to corner 5 path because the buyer side sits outside the network, per the OTA . A new Article 143bis added by Decision No. 189/2026 obliges the Authority to announce to taxable persons the companies licensed to supply approved electronic tax invoice services, per the Tax Authority . Providers must pass the eDelivery and PINT OM test suites and meet the published accreditation criteria before they can serve taxpayers.
Oman has penalties for e-Invoicing non-compliance. Non-compliance: The Oman Tax Authority states only that penalties will apply according to regulations. Decision No. 189/2026 sets the electronic invoice obligation and its dates without a separate e-invoicing penalty schedule, so the general VAT penalty framework applies until one is published.
The next e-Invoicing deadline in Oman is 1 April 2027: Mandatory above OMR 5 million in annual supplies. The electronic tax invoice becomes compulsory for taxable persons whose annual supplies exceed OMR 5 million, under Article 3 of Decision No. 189/2026
B2C e-Invoicing in Oman is in a phased rollout since 2027-04-01. Article 143 as replaced by Decision No. 189/2026 covers supplies to a person not subject to tax and to a taxable person taking them for private purposes, so consumer sales sit inside the mandate, and the amended Article 146 requires the simplified tax invoice within the same deadlines, per the Tax Authority . The Fawtara FAQ puts B2C on the same schedule as B2B and B2G, with tax data submitted within 24 hours instead of in real time, a QR code mandatory on the human-readable invoice whether full or simplified, and no consolidated invoices. Where the buyer has no VAT registration and no service provider, the seller reports through its own provider and hands over a human-readable copy outside the network, as the OTA describes .
Exemptions from Oman e-Invoicing may apply to: Businesses without VAT registration, Smaller taxpayers before October 2027, Exemption granted by the Chairman. Check specific criteria as exemptions vary by transaction type and business size.