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Oman e-Invoicing

Updated 17 March 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Oman is introducing mandatory e-invoicing through the Fawtara Program using OTA-accredited providers under the Peppol 5-corner model. A pilot with 100 large VAT-registered companies begins August 2026, with large companies mandated from February 2027 and SMEs from August 2027. B2G is planned for a later phase.

Oman e-Invoicing Overview

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.
B2G
planned
Mandatory for government institutions under Phase 4 of the Fawtara Program , with implementation date to be announced.
B2C
none
B2C transactions are currently excluded from the Fawtara Program scope.
Next deadline1 August 2026 · Pilot phase go-live
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Implementation Timeline(11 events)

Key mandate dates. Select a date for detail, or show all updates below.

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 Service Provider 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
7 January 2026
Accreditation
OpenPeppol approved the Oman Tax Authority as a Peppol Authority on 7 January 2026, 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 .
Fawtara accreditation portal launched - Service Provider registration opens
17 March 2026
Accreditation
The Oman Tax Authority launched the first release of the Fawtara accreditation portal, marking the start of the Service Provider Registration phase. OTA published version 1.0 of the Service Provider Registration User Manual (Arabic and English) and conducted Go-Live Drop In Sessions on 17, 26, and 31 March 2026 to support potential providers in the accreditation process.
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 . Phase 4 includes complete deployment to all VAT-registered entities and government institutions.

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Compliance Regime

CTC Model
Decentralised (Peppol)
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.
Network
Peppol
Standards
OTA Fawtara specifications, Peppol 5-corner model, Peppol BIS

Record-keeping & Reporting

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

Technical Formats

XML
PDF/A-3

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.

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 .

Official Sources

  • tms.taxoman.gov.omOfficial site
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Related Countries

  • QatarPlanned
  • ArmeniaMandatory
  • AzerbaijanMandatory
  • BahrainVoluntary

Frequently asked questions about e-Invoicing in Oman

e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in Oman.

B2B e-Invoicing in Oman is planned for future implementation since 2026-08-01. 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.

B2G e-Invoicing in Oman is planned for future implementation. Mandatory for government institutions under Phase 4 of the Fawtara Program , with implementation date to be announced.

Oman supports the following e-Invoice formats: XML, PDF/A-3.

Oman uses the following e-Invoicing standards: OTA Fawtara specifications, Peppol 5-corner model, Peppol BIS. Archiving requirement: 10 years electronic archiving mandatory under the Fawtara Program ; digital certificates, electronic credit notes, and electronic debit notes mandatory..

Yes, Oman uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.

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.

Oman has penalties for e-Invoicing non-compliance. 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.

The next e-Invoicing deadline in Oman is 1 August 2026: Pilot phase go-live. Phase 1 of the Fawtara Program launches with 100 large VAT-registered companies selected based on revenue size, annual invoice volume, and technical r

Exemptions from Oman e-Invoicing may apply to: B2C transactions, Non-VAT-registered businesses, Voluntary early adoption. Check specific criteria as exemptions vary by transaction type and business size.