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This guide provides an overview of e-Invoicing requirements in Oman, including the legal framework, the use of the Oman e-Invoicing platform, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to VAT in Oman.
Oman’s e-Invoicing regime, established under Sultani Decree 151/2020 and Executive Regulations Decree 121/2020, was introduced by the Oman Tax Authority (OTA) to strengthen VAT compliance following VAT’s 2021 rollout. Implementation is phased, starting with large taxpayers, and requires invoices to follow a standardized data model with unique identifiers, transmitted directly or via OTA-certified platforms. Covering both B2B and B2C transactions, the framework enables real-time VAT monitoring, mandates 10-year electronic archiving, and imposes penalties for non-compliance.
Implementation is phased, starting with large taxpayers.
4 Phases:
Pilot Phase: 100 Large taxpayers (Aug 2026)
Phase 1: All large taxpayers with annual supplies exceeding OMR 5 million (1 April 2027)
Phase 2: All remaining taxpayers and SME’s (1 October 2027)
Onboarding Phase: B2G (Proposed February 2028)
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B2B: Real time
B2C: 24- hours
Failing to comply with the e-invoicing mandate is regulated by Article 202 of the VAT law.
Failing to issue an e-invoice or meet reporting requirements; fines will be levvied ranging from OMR 500 (EUR 1116.83) to OMR 5000 (EUR 11168.32) with potential business suspension for severe or repeat offences.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Your go-to hub for news, thought leadership and practical guides across VAT reclaim, VAT and sales tax compliance, and e-invoicing.
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