Oman Mandatory E-Invoicing Rollout 2026 | Phased VAT Compliance & Digital Tax Modernization

The Oman Tax Authority announced the signing of an agreement with Omantel, the Oman Telecommunications Company. The partnership between the Tax Authority and Omantel is a crucial step in Oman's efforts to implement an advanced invoicing system, which is part of the country's broader efforts to modernize its tax system and remain competitive in the digitalization process compared to other countries.

E-invoicing Implementation Timeline

As announced by the Tax Authority, the roll-out of the national e-invocing system is scheduled for the third quarter (Q3) of 2026. The first group of taxable persons subject to e-invocing requirements will be the 100 largest taxable persons (LTP), which the Tax Authority will select. In addition to these, any other LTP may voluntarily join the program. 

However, before the initial roll-out, the Tax Authority will undergo planning, requirement gathering, design, testing, and training throughout 2025 and Q1 and Q2 of 2026. Phase 2 of the roll-out is scheduled for Q1 and Q2 of 2027, when all LTP will become subject to mandatory e-invocing and any other taxable persons that want to meet these requirements voluntarily. 

Phase 3 is planned to occur between Q3 of 2027 and Q2 2028; e-invoicing will become mandatory for all taxable persons engaged in B2B, B2G, and B2C transactions. The final, fourth phase is planned for Q1 and Q2 of 2028, when e-invocing becomes mandatory for all G2B taxable persons.

Conclusion

Oman is the third country in the Gulf Cooperation Council (GCC), after Saudi Arabia and the United Arab Emirates (UAE), to publicly announce its plans to implement a mandatory e-invoicing system. Considering the signed strategic agreement with Omantel, which will lead to the development of the system to facilitate secure data exchange and ensure compliance with global standards, has taken a significant step forward in the implementation process.

Therefore, taxable persons should monitor for new announcements regarding the implementation of mandatory e-invoicing. Moreover, taxable persons should familiarize themselves with the e-invoicing rules and compliance requirements, including required data and documents.

Source: Sultanate of Oman Tax Authority, KPMG, VATabout - Saudi Arabia - New Requirements According to the E-Invoicing Timeline, VATabout - UAE Ministry of Finance Opens Public Consultation on Proposed E-Invoicing Regime