Selling to Oman from abroad

In short: if your company is not registered for VAT in Oman, the Omani e-invoicing rules do not apply to your invoices. Your Omani business customer reports the purchase itself. If you are registered for Omani VAT, you are probably covered, but the Oman Tax Authority (OTA) has not said so yet.

Not registered for VAT in Oman

The e-invoicing duty applies to taxable persons [1]: people and companies registered with the OTA for VAT, or required to register ^[2]. Without an Omani VAT registration you:

• do not have to join the Fawtara network;
• can keep sending invoices to your Omani customers as today, for example as a PDF;
• do not need an Omani service provider.

Your customer's side. When a VAT-registered Omani business imports goods or services, it reports the transaction with a self-billed invoice ^[3]. The Omani format, PINT OM, has its own transaction types for reverse-charge imports of services and for imports of goods ^[4]. So your invoice data reaches the OTA through your customer, not through you. Your customer may ask you for details it needs for that, such as your legal name, address and tax number in your country.

Check your VAT position first. A non-resident must register for Omani VAT from the date it becomes liable to pay VAT in Oman, and may appoint a tax representative ^[2]. The registration threshold for resident businesses does not apply to that duty. Ask an Omani tax adviser if you sell to consumers in Oman or make supplies there.

Registered for VAT in Oman

Decision 189/2026 applies to every taxable person and does not exclude non-residents ^[1]. A foreign company registered for Omani VAT, directly or through a tax representative, is therefore probably covered from:

• 1 April 2027 if its annual supplies exceed OMR 5 million;
• 1 October 2027 otherwise ^[1].

This is our reading of the text. The OTA has published no guidance for non-residents yet, and its FAQ does not mention them ^[3]. Plan for it and check again before 2027.

Practical issue: every accredited provider must be registered in mainland Oman ^[5]. A non-resident will use one of the providers on the OTA list; several belong to international e-invoicing groups.

A branch in Oman

A branch with its own Omani VAT registration is a taxable person in Oman like any local company. Use the deadline checker.

Exports from Oman

The other direction is settled. When an Omani business sells abroad, it sends the invoice to the foreign buyer as today, and its provider reports the tax data to the OTA. The foreign buyer is not on the network ^[3].

Can I still send over Peppol?

Peppol is international, so a provider outside Oman can technically reach an Omani business on the network. Whether an Omani buyer accepts such an invoice for its records depends on its own process; it still reports the import with a self-billed invoice ^[3]. To see whether a customer is on the network, use the Peppol ID lookup.

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