Oman Revises Mandatory E-Invoicing Implementation Timeline
Oman has given its Fawtara e-invoicing program a formal legal basis through Tax Authority Decision No. 189/2026, which amends the Executive Regulation of the Value Added Tax Law and introduces a binding obligation to issue electronic tax invoices. The decision was published in the Official Gazette No. 1660 on August 9, 2026.
Revised Implementation Timeline
Under the Oman Tax Authority’s (OTA) original roadmap, a pilot phase launched in August 2026 with 100 selected large taxpayers, ahead of two further phases: remaining large VAT-registered taxpayers were due to join from February 1, 2027, followed by all other VAT-registered taxpayers from August 1, 2027.
Decision No. 189/2026 replaces this schedule with two implementation dates, set according to the annual value of a taxpayer's supplies:
- April 1, 2027 – taxable persons whose annual supplies exceed OMR 5 million (approximately EUR 11,254,500)
- October 1, 2027 – taxable persons whose annual supplies do not exceed OMR 5 million (approximately EUR 11,254,500)
The OMR 5 million threshold determines when a taxable person is brought into the system, not whether it is ultimately covered – all VAT-registered businesses will eventually fall within scope.
Ahead of these compliance dates, the OTA permits voluntary early adoption. The 100 companies in the original pilot group began issuing electronic invoices in August 2026, and any other business may choose to opt in early on the same basis. No taxpayer, however, is under any obligation to comply before April 1, 2027.
Scope and Invoice Requirements
Revised Article 143 sets out the circumstances in which an electronic tax invoice must be issued, including:
- Supplies made to taxable and non-taxable persons alike
- Deemed supplies
- Supplies that a taxable person allocates for private use
- Receipt of full or partial payment before the date of supply
- Any other cases stipulated in the Regulations
Simplified tax invoices are subject to the same timing rules as standard electronic tax invoices, and in general, invoices must be issued within 15 days of the relevant event.
Electronic tax invoices must be generated in an approved, secure electronic format, remain readable and verifiable throughout the retention period, and carry a unique invoice number. Once these requirements take effect, paper invoices, PDFs, and invoice images sent by email will no longer qualify as electronic tax invoices.
New Obligations Introduced by the Decision
Beyond confirming format, integrity, and simplified-invoice rules that were previously set out only in OTA guidance, Decision No. 189/2026 gives these requirements binding legal force and adds several new obligations:
- The OTA must notify taxpayers of the companies it has licensed to provide approved e-invoicing services.
- Taxpayers carry independent statutory responsibility for system security, business continuity, and data recovery.
- The Chairman of the OTA may grant a taxpayer a temporary exemption from e-invoicing, conditional on that taxpayer continuing to file VAT returns and pay tax due on time.
Fawtara System and Next Steps
Oman’s Fawtara platform operates on a five-corner model: accredited service providers validate and exchange invoices between suppliers and buyers, while specified tax data is reported to the OTA. The system currently relies on structured XML invoices built to the PINT OM specification, and the OTA has yet to announce which service providers have been licensed to support it.
The OTA’s e-invoicing FAQ, last updated June 30, 2026, still reflects the earlier four-phase timetable. Until the FAQ is aligned with Decision No. 189/2026, businesses should treat the OMR 5 million annual supply threshold as the operative test for determining their compliance date.
The decision does not address the separate phase for government entities that featured in the earlier roadmap, so further operational guidance is expected as the Fawtara rollout progresses.
There’s more you should know about e-invoicing in Oman – learn more about the new and upcoming regulations.
