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Oman e-invoicing: who must comply, and by when

In short

  • Every business registered for VAT in Oman must issue its tax invoices electronically, in an approved XML format, through a service provider accredited by the Oman Tax Authority (OTA) [1][2]. The system is called Fawtara.
  • 1 April 2027 for businesses whose annual supplies exceed OMR 5 million; 1 October 2027 for everyone else [1].
  • Sales to consumers are covered too, not just sales to businesses and government [1][3].
  • Businesses that are not registered for VAT do not have to join [3].

Use the checker below to see your own date.

Am I obliged, and from when?

Answer the questions. The result appears below, with its source.

Where is your business established?
What is your VAT status in Oman?

Registration is mandatory once your supplies exceed OMR 38,500 a year; you may register voluntarily from OMR 19,250. You are VAT-registered if the Oman Tax Authority gave you a VAT number (VATIN, OM + 10 characters).

Are your annual supplies more than OMR 5 million?

Decision 189/2026 uses the value of your annual supplies. It does not say which twelve months count; check your latest VAT returns and ask your adviser if you are close to the line.

Has the Oman Tax Authority granted you a written exemption from e-invoicing?

Answer the questions above to see your result.

  • You connect to one accredited service provider at a time, through the Fawtara portal, and you can switch later. The Oman Tax Authority charges nothing; each provider sets its own prices. [1] [2]
  • On the network an Omani business is addressed by its VAT number (VATIN) with the Peppol scheme 0248. [1]
  • No e-invoicing-specific penalty table has been published yet. Under the VAT Law, intentionally failing to issue a required tax invoice can lead to a fine of OMR 1,000 to 10,000 and up to one year in prison. [1] [2]
All possible outcomes

  1. No obligation

    When: Where is your business established? Abroad, not registered for VAT in Oman

    The e-invoicing rules apply to taxable persons, meaning businesses registered (or required to register) for VAT in Oman. Without an Omani VAT registration you have no Fawtara obligation and can keep invoicing your Omani customers as today. When a VAT-registered Omani business buys from you, it reports the import itself with a self-billed e-invoice. Check whether your sales oblige you to register for Omani VAT: non-residents have no threshold.

    Source: qanoon.om/p/2026/ta20260189/, qanoon.om/p/2020/rd2020121/, tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f...

  2. No obligation

    When: What is your VAT status in Oman? A private individual with no business activity

    The rules do not apply to private individuals. From 2027 the VAT-registered businesses you buy from must issue your invoice electronically and report it to the Oman Tax Authority within 24 hours; you may still receive a paper copy with a QR code.

    Source: qanoon.om/p/2026/ta20260189/, tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f...

  3. No obligation

    When: What is your VAT status in Oman? Business not registered for VAT (below the threshold)

    A business that is not registered for VAT is not required to join the Fawtara network, and must not charge VAT on its invoices. Your VAT-registered suppliers will report their invoices to you through their own provider; they can still send you the invoice as today. If your supplies pass OMR 38,500 a year you must register for VAT, and e-invoicing then applies from your phase date.

    Source: tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f..., qanoon.om/p/2021/ta20210001/, qanoon.om/p/2026/ta20260189/

  4. No obligation

    When: What is your VAT status in Oman? Government body or public authority that is not registered for VAT

    Decision 189/2026 sets dates only for taxable persons (VAT registrants). It gives no date for government bodies that are not registered for VAT, although the Oman Tax Authority lists government entities that deal with businesses as a target group. Your VAT-registered suppliers must issue e-invoices for their sales to you (B2G) from their own phase date. Watch for an announcement from the Tax Authority.

    Source: qanoon.om/p/2026/ta20260189/, tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f...

  5. No obligation

    When: Has the Oman Tax Authority granted you a written exemption from e-invoicing? Yes

    The Chairman of the Oman Tax Authority can exempt a taxable person from e-invoicing for a period the Authority sets. During that period you must still file VAT returns and pay VAT on time. When the exemption ends, your phase date applies: 1 April 2027 if your annual supplies exceed OMR 5 million, otherwise 1 October 2027.

    Source: qanoon.om/p/2026/ta20260189/

  6. Must send and receive e-invoices · From 1 Apr 2027

    When: Where is your business established? Abroad, but registered for VAT in Oman (directly or through a tax representative); Are your annual supplies more than OMR 5 million? Yes

    Not yet confirmed. The decision applies to every taxable person and does not exclude non-residents, so a foreign business registered for VAT in Oman is probably covered from 1 April 2027 if its annual supplies exceed OMR 5 million. The Oman Tax Authority has not published guidance for non-residents yet; accredited providers must have a local presence in Oman. Ask your tax representative and check again before 2027.

    Source: qanoon.om/p/2026/ta20260189/, qanoon.om/p/2020/rd2020121/, tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f...

  7. Must send and receive e-invoices · From 1 Oct 2027

    When: Where is your business established? Abroad, but registered for VAT in Oman (directly or through a tax representative)

    Not yet confirmed. The decision applies to every taxable person and does not exclude non-residents, so a foreign business registered for VAT in Oman is probably covered from 1 October 2027 if its annual supplies do not exceed OMR 5 million. The Oman Tax Authority has not published guidance for non-residents yet; accredited providers must have a local presence in Oman. Ask your tax representative and check again before 2027.

    Source: qanoon.om/p/2026/ta20260189/, qanoon.om/p/2020/rd2020121/, tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f...

  8. Must send and receive e-invoices · From 1 Apr 2027

    When: What is your VAT status in Oman? Registered for VAT (I have a VATIN), including members of a VAT group; Are your annual supplies more than OMR 5 million? Yes

    From 1 April 2027 every tax invoice you issue, to businesses, government bodies and consumers alike, must be an electronic invoice in the approved XML format (PINT OM), issued through an accredited service provider. Your provider sends B2B invoices to the buyer's provider and reports them to the Oman Tax Authority in real time; B2C invoices are reported within 24 hours. Credit and debit notes, deemed supplies and advance payments are covered too, and the 15-day deadline for issuing an invoice still applies. A PDF or paper invoice no longer counts. Integrate with your provider before 1 April 2027.

    Source: qanoon.om/p/2026/ta20260189/, www.omannews.gov.om/topics/ar/7/show/471915, tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f...

  9. Must send and receive e-invoices · From 1 Oct 2027

    When: What is your VAT status in Oman? Registered for VAT (I have a VATIN), including members of a VAT group

    From 1 October 2027 every tax invoice you issue, to businesses, government bodies and consumers alike, must be an electronic invoice in the approved XML format (PINT OM), issued through an accredited service provider. Your provider sends B2B invoices to the buyer's provider and reports them to the Oman Tax Authority in real time; B2C invoices are reported within 24 hours. Credit and debit notes, deemed supplies and advance payments are covered too, and the 15-day deadline for issuing an invoice still applies. A PDF or paper invoice no longer counts. You may join earlier on a voluntary basis.

    Source: qanoon.om/p/2026/ta20260189/, www.omannews.gov.om/topics/ar/7/show/471915, tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f...

  10. Must send and receive e-invoices · From 1 Oct 2027

    In all other cases

    Every business registered for VAT in Oman must issue its tax invoices electronically through an accredited service provider: from 1 April 2027 if its annual supplies exceed OMR 5 million, from 1 October 2027 otherwise. Businesses that are not registered for VAT are not required to join.

    Source: qanoon.om/p/2026/ta20260189/, www.omannews.gov.om/topics/ar/7/show/471915, tms.taxoman.gov.om/portal/documents/d/taxportal/monthly-f...

Rules checked on 9 Oct 2026

What is the law?

The OTA issued Decision 189/2026 on 3 August 2026. It was published in the Official Gazette (no. 1660) on 9 August 2026 [1]. It amends the Executive Regulations of the VAT Law. The texts are in Arabic; the translations on this page are ours.

The key rule is the new Article 143. A taxable person must issue each tax invoice "in an approved and secured electronic format" that keeps it intact and stored, with a unique number. This applies [1]:

  1. to supplies, including supplies to a person who is not a taxable person (a consumer);
  2. to deemed supplies;
  3. when payment is received, in full or in part, before the supply;
  4. in any other case the Regulations name.

The invoice must still be issued within 15 days. Simplified tax invoices follow the same time limits [1].

The two dates

Who E-invoicing from Source
Taxable persons with annual supplies above OMR 5 million 1 April 2027 [1][2]
Taxable persons with annual supplies of OMR 5 million or less 1 October 2027 [1][2]
Pilot: about 100 companies chosen by the OTA voluntary, from the end of August 2026 [2]

The decision does not say which twelve months count as "annual supplies". If you are close to OMR 5 million, ask your adviser which period to use.

The OTA's FAQ still describes an older plan in four phases [3]. It was last updated on 30 June 2026, before the decision. The decision sets the legal dates.

Who is in scope

A taxable person is someone who carries on a business independently and is registered with the OTA, or must register [4]. Registration is mandatory once your supplies exceed OMR 38,500 a year; you may register voluntarily from OMR 19,250 [5].

  • VAT-registered businesses: in scope, with no industry exceptions [1][3].
  • Not registered for VAT: you do not have to join the Fawtara network [3]. You must not charge VAT either.
  • Consumers (B2C): your invoices to consumers must be e-invoices too, reported within 24 hours [1][3].
  • Government bodies: the decision sets no date for bodies that are not VAT-registered. Sales to them by VAT-registered suppliers are covered [1][3].
  • Foreign businesses: see selling to Oman from abroad.

Exemptions. The Chairman of the OTA may exempt a taxable person, for a period the OTA sets, on a reasoned request with supporting documents. You must still file returns and pay VAT on time [1].

What changes for you

From your date, a PDF, a scan or a paper invoice is no longer a tax invoice [2]. You must:

  1. Issue every invoice, credit note and debit note as an XML e-invoice in the national format, PINT OM, through an accredited service provider [3].
  2. Let your provider report it to the OTA: B2B invoices in real time, B2C invoices within 24 hours [3].
  3. Keep your own records. The OTA does not store invoices for you [3].
  4. Protect your system. You must follow the OTA's technical rules and have plans for breakdowns and data recovery [1].

How this works is explained in how Oman e-invoicing works.

Penalties

The OTA has not published an e-invoicing penalty table yet; its FAQ says penalties "will apply according to regulations" [3]. The VAT Law already punishes intentionally failing to issue a required tax invoice with a fine of OMR 1,000 to 10,000 and/or prison of two months to one year, doubled for a repeat [4]. See phases and penalties.

What to do now

  1. Check your VAT status and your annual supplies.
  2. Choose an accredited service provider from the official list [6]. Our guide to choosing a provider has a checklist.
  3. Connect to it on the Fawtara portal. You can have one provider at a time [3].
  4. Map your invoicing system to PINT OM and test before your date [3].

Information, not legal or tax advice. The official texts are in Arabic; translations are ours. Checked on 9 October 2026.

Key dates: Oman

  1. in 155 days Supplies > OMR 5M: e-invoicing (Fawtara) mandatory [1] [2]
  2. in 338 days All VAT-registered businesses: e-invoicing (Fawtara) mandatory [1] [2]

Countdowns as of 28 Oct 2026. This page is updated every day.

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<p><a href="https://einvoicemap.com/en/om/e-invoicing-deadlines/">E-invoicing deadlines (Oman): E-Invoice Map</a></p>

Sources

  1. Tax Authority Decision 189/2026 amending the VAT Executive Regulations, Official Gazette no. 1660 of 9 Aug 2026 (Arabic text on Qanoon.om) (checked on )
  2. Oman News Agency, 9 Aug 2026: decision on issuing tax invoices in electronic form (Arabic) (checked on )
  3. Oman Tax Authority: Fawtara (e-invoicing) FAQ, last updated 30 Jun 2026 (PDF) (checked on )
  4. VAT Law, Royal Decree 121/2020, art. 1, 57 and 100 (Arabic text on Qanoon.om) (checked on )
  5. Tax Authority Decision 1/2021 on the VAT registration thresholds (Arabic text on Qanoon.om) (checked on )
  6. Oman Tax Authority: Fawtara portal, accredited service providers (checked on )

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