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.

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.

As a larger established business with annual revenue above OMR 5 million (approx. USD 13 million), your obligation begins 1 April 2027. Start platform selection and ERP mapping now, and consider joining the voluntary pilot.

With annual revenue of OMR 5 million or less, your issuing obligation begins 1 October 2027 – but receiving capability is needed from 1 April 2027, when your larger suppliers go live. Don't wait for your own deadline to prepare.