OTA outlines e-invoicing requirements and phased rollout through 2027.
The Oman Tax Authority (OTA) has released the draft e-invoicing data dictionary to selected taxpayers ahead of the August 2026 rollout. It defines standard data elements, validation rules, and code lists for all transaction types across B2B, B2C, and B2G categories.
Key requirements include 53 mandatory fields for standard invoices, 46 for simplified invoices, UUIDs for all documents, QR codes and digital signatures for B2C invoices, self-billed import invoices, and 12-digit HS codes for goods. E-invoices cannot be cancelled and must be reversed through credit notes.
The system will follow a 5-corner workflow model aligned with PEPPOL principles, using VAT registration numbers as the unique electronic address.
Phased implementation: Q1 2026 – service provider registration; Q2 2026 – testing; Q3 2026 – pilot; Q1 2027 – large taxpayers compliance; Q3 2027 – all VAT-registered entities.
Earlier, the OTA signed an agreement, on 12 May 2025, with Omantel to introduce an electronic invoicing (e-invoicing) system as part of efforts to modernise the country’s tax administration.
