On August 9, 2026, Oman’s Tax Authority issued Ministerial Decision No. 189/2026 as part of preparations for the country’s e-invoicing rollout. The decision amends certain provisions of the Oman VAT Executive Regulations and sets a new timetable, replacing the previously announced schedule. The latest amendments follow the publication of the e-invoicing FAQ in June 2026.

New E-invoicing Implementation Timeline

The mandatory e-invoicing system will be implemented in two phases, as planned, but with a new timeline. Taxable persons’ annual revenue will determine which implementation phase applies. Businesses with annual revenue above OMR 5 million (approximately USD 13 million) will be required to comply from April 1, 2027, while taxable persons with annual revenue of OMR 5 million or less will come under the mandatory regime from October 1, 2027. 

According to the new timeline, businesses will have two additional months to prepare for the e-invoicing rules and regulations. Before mandatory implementation begins, Oman will conduct a voluntary pilot, as previously announced, involving 100 selected companies to test the system. Notably, the Tax Authority indicated that pilot participants would not be subject to penalties for e-invoicing non-compliance until March 31, 2027.

However, the amended Article 143 of the VAT Executive Regulations does not expressly address e-invoicing for imports of goods or services, or for out-of-scope supplies. Earlier workshops held by the Oman Tax Authority had indicated that e-invoicing would be mandatory for imports of goods and services, while its use for out-of-scope supplies would be optional.

Conclusion

The revised e-invoicing timeline offers businesses an additional two-month extension to align their systems with the new regulatory framework. However, while this additional preparation time is beneficial, the current lack of explicit clarity regarding imports and out-of-scope supplies remains a challenge. To mitigate risk and ensure full compliance, companies must remain proactive and closely monitor forthcoming guidance from the Oman Tax Authority as the mandatory implementation dates approach.