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OM
Oman e-invoicing
Middle East · Peppol 5-corner via accredited service providers (OTA = corner 5)
Last updated September 5, 2026
A decentralised Peppol five-corner model. Mandatory from 1 April 2027 for taxable persons with annual supplies above OMR 5 million, and from 1 October 2027 for those at or below that threshold.
Within 12 months
Gilt für
B2B, B2G, B2C
April 1, 2027
Nächste Phasenfrist
Large taxable persons from 1 Apr 2027
Betrifft mich das?
Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.
Is your business established in Oman (registered office, branch or fixed establishment)?
How large is your Oman business?
Oman: likely outside the issuing mandate — watch e-reporting / cross-border
Whether non-established businesses fall in scope is unconfirmed – the OTA has not published a position, and advisers report that VAT-registered persons are in scope regardless of location. If you are VAT-registered in Oman, assume you are in scope until the OTA says otherwise.
Not in scope for Oman
With no establishment and no registration or trade in Oman, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Oman.
In scope – Oman first wave (from 1 April 2027)
As a larger established business with annual supplies above OMR 5 million (approx. USD 13 million), your obligation begins 1 April 2027. Start platform selection and ERP mapping now.
In scope – Oman later phase (from 1 October 2027)
With annual revenue of OMR 5 million or less, your issuing obligation begins 1 October 2027. There is no published receiving duty before then, but your larger suppliers go live from 1 April 2027 – don't wait for your own deadline to prepare.
Phasen und wer wann betroffen ist
Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.
Announced
Framework + provider accreditation
Oman confirmed a CTC e-invoicing model and began accrediting service providers.
Done
August 2026
Voluntary pilot – 100 selected companies
A voluntary pilot with 100 selected companies tests the system ahead of the mandatory rollout; the OTA is reported to have told participants that no e-invoicing penalties apply to them until 31 March 2027 (not published).
Done
April 2027
Large taxable persons (revenue above OMR 5m)
Mandatory e-invoicing begins on 1 April 2027 for taxable persons with annual revenue above OMR 5 million (approx. USD 13 million).
Next
October 2027
Taxable persons with revenue of OMR 5m or less
Mandatory e-invoicing extends on 1 October 2027 to taxable persons with annual revenue of OMR 5 million or less, completing the rollout.
Future
Date to be announced
Government entities
The OTA's FAQ gives the government phase as February of a year to be announced; vendor forecasts diverge (2028). No legal basis for a January 2028 date.
Future
Die technischen Fakten
Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.
Transaktionsumfang
B2B, B2G, B2C
Modell
Peppol 5-corner via accredited service providers (OTA = corner 5)
Formate
PINT OM v1.0.1 (UBL 2.1 XML) + Tax Data Document
Region
Middle East
STATUS
Within 12 months
Anwendungsbereich
A decentralised Peppol five-corner model rolled out by revenue band: taxable persons above OMR 5 million (approx. USD 13 million) from 1 April 2027, and taxable persons of OMR 5 million or less from 1 October 2027. A voluntary pilot with 100 selected companies runs beforehand.
Sanktionen und Übergangsfrist
No e-invoicing-specific penalty schedule yet; general VAT Law and Executive Regulation penalties apply meanwhile. The OTA is reported to have told pilot participants that no e-invoicing penalties apply to them until 31 March 2027 (reported; not published by the OTA).
Häufig gestellte Fragen
Was ist das E-Rechnungs-Mandat in diesem Land?
A decentralised Peppol five-corner model. Mandatory from 1 April 2027 for taxable persons with annual supplies above OMR 5 million, and from 1 October 2027 for those at or below that threshold.
Ab wann ist die E-Rechnung in diesem Land verpflichtend?
Status: Within 12 months. Next key date: Large taxable persons from 1 Apr 2027 (April 1, 2027).
Wer muss die E-Rechnung in diesem Land einhalten?
A decentralised Peppol five-corner model rolled out by revenue band: taxable persons above OMR 5 million (approx. USD 13 million) from 1 April 2027, and taxable persons of OMR 5 million or less from 1 October 2027. A voluntary pilot with 100 selected companies runs beforehand.
Welches E-Rechnungs-Format ist in diesem Land erforderlich?
PINT OM v1.0.1 (UBL 2.1 XML) + Tax Data Document. Model: Peppol 5-corner via accredited service providers (OTA = corner 5).
Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?
No e-invoicing-specific penalty schedule yet; general VAT Law and Executive Regulation penalties apply meanwhile. The OTA is reported to have told pilot participants that no e-invoicing penalties apply to them until 31 March 2027 (reported; not published by the OTA).
Latest e-invoicing coverage – Oman
Nachrichten, Leitfäden und Urteile zu diesem Land.
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