The OTA has published guidance covering 24 key areas of e-invoicing, with implementation set to begin in August 2026 for large VAT-registered companies.
The Oman Tax Authority (OTA) has released an updated set of Frequently Asked Questions (FAQs) on e-invoicing, providing detailed guidance on the country’s electronic invoicing framework. The e-invoicing rollout, initially planned for 2024, was postponed mainly due to technical challenges.
The OTA’s FAQs cover 24 key areas, including:
- Definition of e-invoicing
- Differences between paper invoices and e-invoices
- Objectives of e-invoicing
- Direct benefits for companies
- Implementation phases and target groups
- Taxpayer selection criteria
- Inclusion of SMEs
- Issuance of e-invoices
- Status of paper invoices
- Manual invoice issuance followed by electronic entry
- Cancellation or modification of invoices
- Penalties for non-compliance
- ERP system changes
- Availability of a free system from the Tax Authority
- Compatibility standards
- Requirement for digital certificates
- Training prior to implementation
- Trial periods before enforcement
- Technical support channels
- Availability of a guidance manual
- Archiving of e-invoices
- Access to historical invoices
- Handling customers not ready for e-invoices
- Multi-language invoice issuance
The main objectives of e-invoicing are to enhance transaction efficiency, ensure transparency and tax compliance, and prevent fraudulent invoicing.
The implementation will take place in four phases:
- Phase 1: 100 large VAT-registered companies, starting August 2026
- Phase 2: All large VAT-registered companies, starting February 2027
- Phase 3: All remaining VAT-registered taxpayers, starting August 2027
- Phase 4: Government institutions and entities, starting February (year to be announced)
The OTA emphasises that businesses will receive guidance, training, and technical support to facilitate the transition to the new e-invoicing system.
