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TOOLS · Tracker
E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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Oman e-invoicing
Middle East · Clearance (planned)
A clearance-style continuous-transaction-control model phasing in from August 2026 with selected large taxpayers.
Within 12 months
Applies to
B2B, B2G
August 1, 2026
Next phase deadline
Selected large taxpayers from Aug 2026
Does this apply to me?
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
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
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Oman's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
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 August 2026)
As a larger established business (a selected large taxpayer), your obligation begins August 2026. Start platform selection and ERP mapping now.
In scope — Oman later phase (from 2027)
Your issuing obligation begins 2027, but receiving capability is needed earlier — don't wait for your own deadline to prepare.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
Announced
Framework + provider accreditation
Oman confirmed a CTC e-invoicing model and began accrediting service providers.
Done
August 2026
Selected 100 taxpayers
Mandatory B2B e-invoicing begins for a pilot group of 100 selected taxpayers.
Next
February 2027
Large taxpayers
Mandatory B2B e-invoicing extends to all large taxpayers.
Future
August 2027
All taxpayers (B2B, B2C, B2G)
Mandatory e-invoicing extends to all taxpayers across B2B, B2C and B2G transactions.
Future
January 2028
All G2B transactions
Mandatory G2B e-invoicing applies to all transactions.
Future
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2G
Model
Clearance (planned)
Formats
UBL 2.1 (PINT)
Region
Middle East
STATUS
Within 12 months
Scope
A clearance-style CTC model phasing in from August 2026 with selected large taxpayers, reaching all VAT-registered businesses by 2027.
Penalties & grace period
Penalties to be defined in the implementing regulations.
Latest e-invoicing coverage – Oman
News, guides and rulings tagged for this country.
Read the full Oman guide
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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