Electronic Invoicing

Oman Moves Toward e-Invoicing that could start in 2026

oman einvoicing

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 planned for 2026.

Implementation Timeline

The OTA has established a progressive rollout, yet to be officially confirmed, that will extend from Q3 2026 to Q1 2028:

  • Q3 2026: Mandatory e-Invoicing implementation for the 100 largest taxpayers (LTPs); voluntary for all others.
  • Q1 2027: Mandatory e-Invoicing for all large taxpayers; voluntary for remaining taxpayers.
  • Q3 2027: Mandatory e-Invoicing for all companies in B2B, B2G, and B2C transactions.
  • Q1 2028: Mandatory e-Invoicing for all G2B transactions.

This gradual approach is designed to ensure a smooth transition and allow companies sufficient time to adapt to the new system.

Oman's e-Invoicing Model

Oman plans to adopt the Peppol five-corner model, making it one of the first Gulf Cooperation Council (GCC) countries to opt for this approach.

Despite having defined this model as the conceptual framework, the Oman Tax Authority (OTA) has not yet released official technical specifications or integration requirements for taxpayers or service providers. However, the guidelines are expected to include the use of international standards such as UBL (Universal Business Language), Peppol BIS interoperability profiles, and mechanisms for authentication and tax validation. Companies interested in early-stage adoption should keep an eye out for upcoming publications and pilot opportunities to be announced in the near future.

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.

Check out other e-Invoicing mandates around the world

Saudi Arabia, Egypt, Israel, Turkey, India, Italy, Poland, Romania and many more

Global e-Invoicing

EDICOM News Global | Find out more about Electronic Invoicing

This is how mandatory e-invoicing works in Ivory Coast

Learn how the mandatory e-invoicing system works in Côte d'Ivoire

Poland: Mandatory B2B Electronic Invoicing as of February 2026

The Polish government has confirmed the timeline for KSeF e-Invoicing as of Februrary 2026 for large taxpayers

Germany: B2G e-Invoicing in the German Federal States

Germany Consolidates Its Two Federal B2G E-Invoicing Platforms, ZRE and OZG-RE, Into a Single System
Hello, do you need help?