Regulatory updates - Oman

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

2025-11-25

Oman releases further details on upcoming e-invoicing system

The Oman Tax Authority (OTA) has published additional information on the implementation of the upcoming e-invoicing obligation and 5-corner model. Following the commencement of the pilot for 100 large taxpayers in August 2026, the scope will extend to all large VAT-registered taxpayers by February 2027, and to the remaining taxpayers by August 2027. Details on the accreditation process for service providers have also been released.

In the proposed 5-corner model, suppliers issue invoices to accredited service providers, who report the invoice to the OTA system and forward it to the buyer’s service provider, enabling real-time reporting of tax data.

Roll-out plan

The roll-out plan will be phased according to the following timeline:

August 2026: 100 large VAT-registered companies
February 2027: All large VAT-registered companies
August 2027: All remaining VAT-registered taxpayers
TBA: Government institutions and entities

Accreditation criteria

The OTA also released the accreditation criteria for service providers. Requirements include that service providers must:

Be commercially registered in mainland Oman
Have paid-up capital of at least 60,000 OMR (ca. 135,340 EUR)
Submit a declaration of no bankruptcy, insolvency or criminal proceedings
Fulfill technical and security requirements, including having ISO/IEC 27001 certification

Stay tuned with Pagero as Oman advances in implementing their e-invoicing system.

2025-09-30

Oman Tax Authority moves forward with e-invoicing implementation

The Oman Tax Authority (OTA) is advancing preparations for the country’s e-invoicing mandate, which includes a planned two-year rollout plan beginning August 2026.

On September 25, 2025, Oman’s Tax Authority (OTA) shared additional information via email with the 100 companies selected to participate in the pilot phase of the e-invoicing (Fawtara) Program. The communication outlined plans for a 5-corner model that will require invoice exchange through OTA-accredited service providers, as well as an implementation timeline:

November 2025: Publication of e-invoicing specifications on OTA’s official website;
December 2025: Release of Standards for Service Providers (SP) and the beginning of e-invoice workshops;
February 2026: Launch of a developer’s portal for SPs;
May 2026: Start of registration and accreditation process for SPs; and
August 2026: Planned go-live of the pilot phase.

Expected completion of the phased rollout of the e-invoicing mandate has been set to August 2028. Additional details are yet to be released by the OTA.

2025-08-27

Criteria announced for Oman's E-Invoicing pilot program

OTA outlines criteria for initial e-invoicing participants, focusing on business size and factors. Additional details are anticipated soon.

The Oman Tax Authority (OTA) has established the criteria for selecting the initial 100 companies to participate in the upcoming e-invoicing mandate. The announcement highlighted six key criteria, although specific details were not disclosed: