On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not.
The core framework remains exactly as established under Sultani Decree 151/2020. Invoices must follow the PINT OM Billing format, transmitted through to the OTA’s Fawtara Portal via an Accredited Service Provider (ASP). Electronic archiving remains mandatory for 10 years. Penalties for non-compliance remain in force under Article 202 of the Executive Regulations of the VAT law, with fines ranging from OMR 500 to OMR 5,000 per infraction, plus potential business suspension for serious or repeated offences.
The obligation is linked to VAT registration, not physical establishment in Oman. Thus, foreign VAT-registered businesses fall in scope.
An adjusted timeline is not a reason to pause preparation. The businesses that use this window to connect to an accredited provider, update ERP and billing processes, and confirm archiving compliance will be in a significantly stronger position than those that treat the delay as permission to wait.
The steps remain the same:
For the full technical framework, format requirements, and compliance obligations under Oman’s mandate, see our Oman e-Invoicing country guide.
1. Does the updated timeline affect businesses that are already in the pilot phase?
No. The pilot phase remains unchanged. Approximately 100 or more selected large taxpayers that have already been notified are in scope from August 2026 as originally planned. The adjustments under Decision No. 189/2026 apply only to Phase 1 and Phase 2.
2. Do foreign businesses with an Oman VAT registration need to comply?
Yes. The e-Invoicing obligation in Oman is linked to VAT registration, not physical establishment. Foreign VAT-registered businesses that fall within the relevant revenue threshold are in scope for Phase 1, and all remaining foreign VAT-registered businesses are in scope for Phase 2 from 1 October 2027.
3. What invoice format does Oman require?
Oman’s mandate uses the PINT OM Billing format, transmitted to the OTA’s Fawtara Portal through an Accredited Service Provider. Standard PDF invoices do not meet the requirement. Businesses must ensure their ERP and billing systems can generate invoices in the correct structured format before their go-live date.
4. What are the penalties for non-compliance?
Under Article 202 of the Executive Regulations of the VAT law, businesses that fail to issue a compliant e-invoice or meet reporting requirements face fines ranging from OMR 500 to OMR 5,000 per infraction. Severe or repeated offences carry the risk of business suspension. The adjusted timeline does not change the penalty framework.
5. How long must e-invoices be archived in Oman?
Electronic archiving is mandatory for 10 years under Oman’s e-Invoicing framework. This requirement to archive transactional information for 10 years applies regardless of which phase a business falls under.
6. Has the B2G Onboarding Phase been affected by Decision No. 189/2026?
No. The B2G Onboarding Phase remains proposed for February 2028 and was not referenced in Decision No. 189/2026. Full mandatory B2G compliance is still scheduled for 2028. Businesses with government entity transactions should monitor OTA communications for any further updates to this timeline.
eezi by VAT IT supports e-Invoicing mandates across 60+ countries, with a named specialist for Oman specifically. Whether you are preparing for Phase 1 in April or Phase 2 in October, we can help you get compliant before the deadline, not scrambling after it.
Get in touch with our team to discuss your Oman e-Invoicing position.
Oman’s e-Invoicing Rollout Just Changed. Here Is the Updated Timeline. On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not. What Changed Phase Who It Covers Previous […]
VAT in the Events Industry: The Triggers That Catch Businesses Out Most event businesses think they have a VAT plan. What they actually have is a VAT filing plan. Those are not the same thing. Filing returns on time does not protect you if the underlying classification of your supplies is wrong. If admission […]
Branch vs Subsidiary: Why the Distinction Matters More Than You Think for VAT Reclaim Most multinationals know the difference between a branch and a subsidiary from a corporate law perspective. Fewer realise how dramatically that distinction affects their VAT position, and specifically, how much recoverable VAT they may be leaving on the table because of […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities individually. When integrated, they […]
This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.
