Regulatory updates - Oman

The amendment establishes that the phased implementation is based on an annual threshold of 5 million OMR:

• April 1, 2027: Taxpayers with annual revenue exceeding 5 million OMR (ca. 11.25 million EUR)
• October 1, 2027: Taxpayers with annual revenue not exceeding 5 million OMR (ca. 11.25 million EUR)

This represents a revision to the previously outlined timeline, under which all large VAT-registered taxpayers were expected to come into scope February 1, 2027, and the remaining VAT-registered taxpayers from August 1, 2027.

The amendment further provides that an approved and secure electronic tax invoice, stored under a unique invoice numbering for each invoice, must be issued in cases including the following:

• When making supplies, including supplies to a non-taxpayer or where a taxable person makes a supply for their own purposes
• Deemed supplies
• When receiving consideration, in whole or in part, before the supply date
• Any other cases stipulated in these Regulations

The resolution establishes the legal framework for the mandatory e-invoicing roll-out in Oman, with further guidance expected as implementation of the Fawtara system progresses.

Stay tuned with Thomson Reuters as Oman releases further details on the Fawtara system roll-out.  

The launch of the Fawtara Portal marks a key step in the previously announced implementation timeline ahead of the introduction of the Peppol 5-corner mandate.

The OTA has also indicated it will soon release the finalized e-invoicing data dictionary, which will outline content requirements, scope, and business rules.

The publication of the final data dictionary will be the next significant milestone in helping taxpayers and service providers prepare for the mandate.

The Peppol Authority status follows an approval process as previously reported by Pagero.

The establishment of a Peppol Authority in Oman constitutes an important step ahead of the 5-corner model roll-out, as it will represent Oman’s national interests in development of the Peppol framework, including the standard’s alignment with national e-invoicing and VAT legislation, and oversight of service providers.