After announcing the e-invoicing rollout timeline and launching the Fawtara portal, Oman's Tax Authority published an updated FAQ document on a four-phase rollout. The FAQ document covers all key e-invoicing topics, some of which have now been updated. Additionally, the latest FAQ version provides new clarifications for taxable persons and service providers by introducing a new section.

Newest Updates to the FAQ

The latest version of Oman's e-invoicing FAQ has been updated in several sections and also includes one new section. More specifically, the Oman Tax Authority updated a section concerning the implementation timeline and policy, the service provider accreditation process, and the general overview. In addition, the latest FAQ includes a new Section 6 titled “Taxpayer/Service Provider Linking“.

Regarding the timeline, the Tax Authority has confirmed that Accredited Service Providers will be listed on the Fawtara Portal as soon as they complete the accreditation process. Also, the FAQ confirms that the first rollout is in August 2026, whereas further phases will occur according to the rollout timetable established in the implementing legislation. There will not be a general transition period after a taxable person’s designated go-live date, and they must complete their integration with an accredited Service Provider by their assigned go-live date.

The Tax Authority clarified that e-invoices must comply with the existing VAT rules governing the date of supply and the timing of invoice issuance. Additionally, it noted that for out-of-scope or VAT-exempt supplies, taxable persons should consult the applicable VAT laws and regulations to determine whether such transactions must be issued as e-invoices.

Furthermore, the FAQ emphasizes the Accredited Service Providers' key role in the five-corner exchange model. Their role is to validate e-invoices, securely exchange them between buyers and suppliers, and report the required tax data to the Tax Authority. Notably, the FAQ directs service providers to the Tax Authority's website for full accreditation requirements, adding that further clarifications will be provided in the forthcoming executive legislation.

In addition to explaining what Peppol is and its role, the Tax Authority noted that taxable persons and service providers seeking the technical requirements for Oman's implementation can access the PINT Oman Specifications, which define the country's Peppol-based e-invoicing standards.

Finally, the new Section 6 clarifies that the Fawtara Portal is the official mechanism through which taxpayers establish and manage their relationship with an Accredited Service Provider. Importantly, while a Service Provider may initiate a request to terminate its relationship with a taxable person, the disconnection does not take effect without the taxable person's approval.

Conclusion

The updated FAQ document from Oman’s Tax Authority provides essential guidance on the upcoming four-phase e-invoicing rollout, which officially begins in August 2026. By detailing the critical role of Accredited Service Providers and the functionality of the Fawtara portal, the authority ensures that taxable persons clearly understand their compliance obligations.