Oman e-invoicing – A comprehensive guide
As Oman accelerates its digital transformation journey, Oman e invoicing emerges as a critical reform in the country’s financial and taxation landscape. This shift to digital invoicing is not just a technological upgrade, but it’s a strategic move to enhance VAT compliance, increase transparency, and improve efficiency across public and private sectors. About e-invoicing Oman Oman e invoicing refers to the electronic generation, exchange, and storage of invoices in a structured digital format. Unlike traditional paper or PDF invoices, e-Invoices are designed for direct machine processing—reducing manual errors, fraud, and tax evasion. The Tax Authority of Oman is leading this initiative, aligning with global standards and successful regional models such as Saudi Arabia’s e-Invoicing framework. The Oman Tax Authority has announced a partnership with IT infrastructure provider Omantel to implement a national e-invoicing system. The rollout, set to begin in 2026, will follow a phased approach based on a 5-corner model that incorporates the use of Peppol. The implementation will start with a limited pilot phase and gradually expand to cover all sectors, moving toward full-scale mandatory adoption across various taxpayer groups. Key Phases of E-Invoicing Implementation 1 January 2026 – Rollout 1: Pilot Phase Voluntary adoption by approximately 100 large companies. Objective: Test and refine the e-invoicing system ahead of wider implementation. 1 July 2026 – Rollout 2: Large Taxpayers Mandatory e-invoicing for large taxpayers (criteria based on turnover). The system will be fully operational for this group. 1 January 2027 – Rollout 3: All Businesses Oman e-invoicing extends to all businesses, including SMEs. A six-month adoption window will be provided for compliance. 1 January 2027 – Rollout 4: Government-to-Business (G2B) All Government-to-Business transactions will be covered by the system. Scope of Coverage The Oman e-invoicing system will apply to all VAT-registered businesses and cover all transaction types: Business-to-Business (B2B) Business-to-Government (B2G) Government-to-Business (G2B) Business-to-Consumer (B2C) Key Requirements for Using the E-Invoicing System in Oman Although the Oman Tax Authority (OTA) has not yet released an official model or technical specifications, it has issued a tender for the design and implementation of the Integrated E-Invoice Platform (IEP). This tender provides valuable insights into the anticipated direction of e-invoicing in Oman. 1. Registration of e-Invoice Generating Solutions (EGS) All VAT-registered businesses will be required to register with an approved EGS provider. These systems must be capable of integrating directly with the Oman Tax Authority’s (OTA) e-invoicing platform to issue compliant e-invoices. 2. Service Provider On boarding Businesses must work with service providers authorized by the OTA to send and receive e-invoices. These providers must meet specific technical and security st