Oman will introduce mandatory electronic invoicing for all VAT-registered businesses in 2027 under Decision No. 189/2026 issued by the Oman Tax Authority.
The rollout will take place in two phases based on annual supplies. From 1 April 2027, the requirements will apply to businesses with annual supplies above OMR 5 million, or approximately $13 million. From 1 October 2027, they will extend to all other VAT-registered businesses.
A voluntary pilot involving 100 companies is scheduled to begin in late August 2026. The programme will test the system’s technical infrastructure and identify operational issues before the mandatory rollout.
Under the new rules, invoices must be issued, transmitted and stored in a secure electronic format, with a unique identification number and structured XML data. Businesses will need to connect their systems to an e-invoicing provider accredited by the Tax Authority. Paper invoices, PDFs and emailed invoice images will not qualify once the requirements take effect.
Electronic invoices must generally be issued within 15 days of a supply, deemed supply or advance payment. Businesses will also be responsible for cybersecurity, data recovery, system continuity and invoice integrity. Temporary exemptions may be granted by the Tax Authority upon application.
Source: EntArabi
