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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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OM

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.

Read the full Oman guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail. 

Read the guide →

Gardez une longueur d’avance sur les changements en matière de TVA.

Don't miss crucial VAT developments that could impact your business or practice.