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E-Invoicing & ViDA Mandate Tracker
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OM
Oman e-invoicing
Middle East · Peppol 5-corner via accredited service providers (OTA = corner 5)
Last updated October 12, 2026
A Peppol five-corner continuous transaction control model with the Tax Authority as corner 5. Decision 189/2026 replaced the earlier phased schedule with two dates: 1 April 2027 for taxable persons with annual supplies above OMR 5 million, and 1 October 2027 for everyone below that threshold. Invoices must be issued in XML, and a PDF is not an e-invoice. Paper invoices may still be issued, but only e-invoices are valid for tax purposes.
Within 12 months
Applies to
B2B, B2G, B2C
April 1, 2027
Next phase deadline
Above OMR 5m from 1 April 2027
Does this apply to me?
Two 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
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.
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
Voluntary pilot – 100 selected companies
A voluntary pilot with 100 selected companies tested the system ahead of the mandatory rollout.
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), under Ministerial Decision 189/2026.
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
Ministerial Decision 189/2026 does not address government entities. No date has been set.
Future
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2G, B2C
Model
Peppol 5-corner via accredited service providers (OTA = corner 5)
Formats
PINT OM v1.0.1 (UBL 2.1 XML) + Tax Data Document
Region
Middle East
STATUS
Within 12 months
Scope
Decision 189/2026, amending the Executive Regulation of the VAT Law, sets two implementation dates. Taxable persons whose annual supplies exceed OMR 5,000,000 must implement e-invoicing from 1 April 2027; everyone else follows on 1 October 2027. The reference point is the total value of annual supplies as of 31 March 2027: a taxpayer falls in the April group if supplies from 1 April 2026 to 31 March 2027 exceeded OMR 5,000,000, or if supplies from 1 April 2027 to 31 March 2028 are expected to exceed it. Annual supplies include taxable supplies excluding capital assets, goods and services subject to the reverse charge, and intra-GCC supplies. Non-resident taxpayers count only supplies made in Oman, and VAT groups are assessed at group level rather than per member. A voluntary pilot with selected companies ran ahead of the mandate. The decision does not address government entities.
Penalties & grace period
No e-invoicing-specific penalty schedule has been published. The Tax Authority's FAQ states that penalties will apply according to VAT legislation once the mandate begins.
Sources
Official sources checked on 12 October 2026:
- Oman Tax Authority – Fawtara (E-invoicing) Frequently Asked Questions, last updated 30 September 2026 – Decision 189/2026, the 1 April and 1 October 2027 dates, and the OMR 5,000,000 threshold test
- Oman Tax Authority – E-invoicing – the Peppol five-corner model and programme objectives
- KPMG – Oman: VAT executive regulations amended, e-invoicing implementation – Decision 189/2026 of 9 August 2026
Frequently asked questions
What is the e-invoicing mandate in Oman?
A Peppol five-corner continuous transaction control model with the Tax Authority as corner 5. Decision 189/2026 replaced the earlier phased schedule with two dates: 1 April 2027 for taxable persons with annual supplies above OMR 5 million, and 1 October 2027 for everyone below that threshold. Invoices must be issued in XML, and a PDF is not an e-invoice. Paper invoices may still be issued, but only e-invoices are valid for tax purposes.
When does e-invoicing become mandatory in Oman?
Status: Within 12 months. Next key date: Above OMR 5m from 1 April 2027 (April 1, 2027).
Who has to comply with e-invoicing in Oman?
Decision 189/2026, amending the Executive Regulation of the VAT Law, sets two implementation dates. Taxable persons whose annual supplies exceed OMR 5,000,000 must implement e-invoicing from 1 April 2027; everyone else follows on 1 October 2027. The reference point is the total value of annual supplies as of 31 March 2027: a taxpayer falls in the April group if supplies from 1 April 2026 to 31 March 2027 exceeded OMR 5,000,000, or if supplies from 1 April 2027 to 31 March 2028 are expected to exceed it. Annual supplies include taxable supplies excluding capital assets, goods and services subject to the reverse charge, and intra-GCC supplies. Non-resident taxpayers count only supplies made in Oman, and VAT groups are assessed at group level rather than per member. A voluntary pilot with selected companies ran ahead of the mandate. The decision does not address government entities.
Which e-invoice format is required in Oman?
PINT OM v1.0.1 (UBL 2.1 XML) + Tax Data Document. Model: Peppol 5-corner via accredited service providers (OTA = corner 5).
What are the penalties for non-compliance in Oman?
No e-invoicing-specific penalty schedule has been published. The Tax Authority's FAQ states that penalties will apply according to VAT legislation once the mandate begins.
Latest e-invoicing coverage – Oman
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