Oman e-Invoicing Requirements 2026: Timeline, Scope and Legal Framework

Electronic invoicing in Oman: Fawtara Project

Originally scheduled for 2024, Oman’s e-Invoicing project has been revived thanks to an agreement signed by the government with national telecom provider Omantel. Omantel will be responsible for the development and implementation of the national e-Invoicing system.

The new e-Invoicing platform is expected to improve the efficiency of the tax framework and increase transparency in public revenue, with a phased rollout.

The rollout will begin with an initial wave of 153 companies, which have already been identified as part of the initial implementation phase.

This mandate requires that B2B, B2G, and B2C obligations be made mandatory at the same time. The mandate also extends beyond national invoicing.

The OTA has confirmed that the implementation of electronic invoicing will not, for the time being, change the current tax rules regarding the issuance of invoices. This means that companies will be able to continue issuing invoices within the 15-day period allowed by current regulations, provided that the relevant tax scenario permits it.

The OTA also confirms that sending information via batch upload will be permitted, which will facilitate integration with ERPs and business platforms that process large volumes of documents.

However, although submissions may be made in batches, each TDD (Tax Data Document) must still be reported individually, maintaining its own identifier and independent validation within the Fawtara system.

Specific Treatment of Import Transactions

The authorities also clarified that import transactions must be reported by creating a separate invoice.

Although not all technical details have been published yet, the OTA indicated that it will soon share additional guidelines on:

• various import scenarios
• handling of customs operations
• management of associated documents
• rules applicable to the tax reporting of these operations

This point will be particularly important for multinational companies, importers, and companies with international supply chains.

Implementation Timeline

The OTA has scheduled a progressive roll-out, from the end of 2025 to 2028. This gradual approach seeks to ensure a smooth transition and allow companies to adapt to the new system.

The Oman Tax Authority (TA) has confirmed that the first phase of the national B2B electronic invoicing mandate will come into effect in August 2026, marking the official start of the mandatory adoption schedule.

The rollout will begin with an initial wave of 153 companies, as part of a progressive process that will extend until 2028, when the system is expected to be fully implemented for all taxpayers within the scope.

The key milestones are as follows:

2025

• October: Start of consultations and preliminary design of the model
• November: Publication of technical specifications
• December: Publication of standards for Service Providers (SP); start of training workshops

2026

• January: Joint design phase with the Oman Tax Authority
• February: Launch of the pilot portal for developers
• May: Registration and accreditation opens for Service Providers
• August: First wave with the 100 largest taxpaying companies; voluntary opt-in option not yet reconfirmed

2027

• January: Extension to other large B2B taxpayers
• September: Broader adoption including other groups of taxpayers

2028

• August: Extension of the mandate to Business-to-Government (B2G) transactions.

B2B Electronic Invoice Model in Oman: Peppol 5-Corner Model and PINT-OM

The OTA has confirmed that the country will use a model based on the Peppol 5-corner network (5-corner model) as part of the national program known as Fawtara.

Under this scheme:

1. The supplier sends the electronic invoice.
2. The document passes through an accredited service provider.
3. It is transmitted via the Peppol network.
4. The buyer receives the invoice through their own provider.
5. At the same time, tax information is reported to the OTA’s central platform (Fawtara).

To this end, Oman will use the PINT-OM version. This is the Omani adaptation of the international Peppol PINT standard, designed to harmonize the exchange of electronic documents between businesses and public administrations. The Omani model incorporates local tax requirements while maintaining compatibility with the global Peppol network and the European EN16931 standards.

The official PINT-OM package includes three main processes:

PINT OM Billing

Defines the rules for electronic invoices and credit notes between suppliers and buyers.

PINT OM Self-Billing

Covers self-billing scenarios, where the buyer issues the invoice on behalf of the supplier.

Oman Tax Data Document (TDD)

A specific document for tax reporting to the OTA. It is not exchanged commercially between companies but is used for tax control and regulatory compliance purposes.

Oman's decision to adopt a Peppol-based framework highlights a broader trend in the Gulf region toward digital tax modernization. Once implemented, the mandate is expected to improve tax transparency, reduce fraud, and streamline B2B, B2C, and B2G transactions, bringing Oman in line with international best practices.

How to Start Preparing

To prepare for the start of PINT-OM, companies should begin adapting their electronic invoicing processes and systems as soon as possible. Among the main recommended actions are:

• adapt their ERPs and invoicing platforms to generate and process documents in XML UBL 2.1 format, in accordance with Peppol standards
• implement technical and tax validations aligned with the rules defined in PINT-OM
• evaluating connections with service providers accredited by the Oman Tax Authority (OTA) to operate within the Peppol network
• preparing e-reporting capabilities to send tax information to the Fawtara platform in near real time
• reviewing the new mandatory fields and specific business rules introduced by Oman to ensure regulatory compliance from the start of the mandate

B2C e-invoicing model in Oman

For business-to-consumer (B2C) transactions, the model will be geared more toward e-reporting than traditional e-invoicing.

The tax authority has established stricter reporting requirements. Invoices must be sent to the Service Provider within 24 hours of issuance.

This paves the way for a near real-time monitoring model for transactions with end consumers and will require companies to review their operational workflows, particularly in retail, e-commerce, and point-of-sale environments.

Key elements include:

• Mandatory use of a QR code
• Companies will be able to submit information in batches, rather than invoice by invoice

This approach is designed to simplify the reporting of large volumes of consumer transactions while ensuring visibility for tax authorities.

VAT Introduction in Oman

Oman took a major step in its tax modernization in April 2021 with the introduction of a 5% Value Added Tax (VAT). This reform was driven by the need to diversify the country's traditionally oil-dependent revenues and align with the tax practices of the rest of the Gulf Cooperation Council (GCC) countries. The implementation of VAT required significant changes to Omani companies accounting and administrative processes, marking a turning point in their relationship with the tax authority.

Since then, the Oman Tax Authority (OTA) has focused its efforts on strengthening its technological infrastructure to improve tax compliance, increase transparency, and reduce tax evasion. The introduction of e-Invoicing represents the next logical step in this evolution: fully digitalizing the issuance and registration of invoices to streamline tax oversight and simplify compliance for both large taxpayers and small to medium-sized businesses.