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)
***
*
**
***
*
**
***
*
**
***
*
**
***
*
**
***
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.
Para cumplir con la normativa, es necesario conocer la legislación local en materia de IVA de los distintos países, llevar registros precisos y utilizar la documentación adecuada. VAT IT su experiencia en estas áreas, garantizando que sus procesos de devolución del IVA se ajusten a la normativa de cada jurisdicción.
Para cumplir con la normativa, es necesario conocer la legislación local en materia de IVA de los distintos países, llevar registros precisos y utilizar la documentación adecuada. VAT IT su experiencia en estas áreas, garantizando que sus procesos de devolución del IVA se ajusten a la normativa de cada jurisdicción.
Para cumplir con la normativa, es necesario conocer la legislación local en materia de IVA de los distintos países, llevar registros precisos y utilizar la documentación adecuada. VAT IT su experiencia en estas áreas, garantizando que sus procesos de devolución del IVA se ajusten a la normativa de cada jurisdicción.
Su centro de referencia para noticias, liderazgo intelectual y guías prácticas sobre la devolución del IVA, el cumplimiento de las obligaciones fiscales en materia de IVA e impuestos sobre las ventas y la facturación electrónica.
The DGFiP Has Spoken: France’s September e-Invoicing Deadline Stands. There has been speculation in recent weeks about whether France’s mandatory e-Invoicing deadline would be pushed back following a cyberattack on the DGFiP, France’s Public Finances Directorate. The French government has now responded directly, and the answer is unambiguous: no postponement. David Amiel, Minister for […]
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
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 […]
En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.