Best practice and case studies for Finance, Shared Services and Indirect Tax professionals. Automation tips and strategies in our webinars, articles, events.

Oman Sets Mandatory E-Invoicing Dates for 2027

{{article.author.firstname}} {{article.author.lastname}}
Sarah Fane
Aug 10, 2026
city

Oman has introduced mandatory electronic invoicing for VAT-registered businesses, with implementation beginning on 1 April 2027.

The Oman Tax Authority issued Decision No. 189/2026 on 9 August, amending provisions of the Regulations of the Value-Added Tax Law to require tax invoices to be issued in an approved and secure electronic format.

The mandate will be introduced in two phases:


  • 1 April 2027: VAT-registered businesses with annual supplies exceeding RO 5 million
  • 1 October 2027: VAT-registered businesses with annual supplies below RO 5 million

According to the Tax Authority, all companies registered for VAT will ultimately be required to issue tax invoices electronically in accordance with its approved system.

XML Invoices and Accredited Service Providers

Under the new requirements, electronic tax invoices must be issued in the approved XML format, allowing invoice data to be read, analysed and processed automatically by electronic systems.

For B2B transactions, invoices will be exchanged between sellers' and buyers' electronic systems through e-invoicing service providers accredited by the Tax Authority. The exchange will take place in near real-time and without human intervention.

The Tax Authority also clarified that paper invoices, PDFs and invoice images sent by email will not qualify as electronic tax invoices once the new requirements take effect.

Electronic invoices must be issued through a system connected to an accredited e-invoicing service provider and must contain the mandatory information required under Oman's VAT Law and Regulations, alongside the technical requirements specified by the Authority.

Pilot to Begin in August

Ahead of mandatory implementation, the Tax Authority has selected 100 companies to participate voluntarily in a pilot programme beginning at the end of August 2026.

The pilot will be used to test the system and assess its readiness ahead of the first mandatory phase in April.

Idris Hamoud Al Rashidi, Director of the E-Invoicing Project at the Tax Authority, described the project as a "qualitative leap" in the development of Oman's tax system.

He said the initiative aims to strengthen tax compliance and transparency, improve the efficiency of tax procedures and support the country's wider digital transformation.

According to Al Rashidi, the move to structured electronic invoicing is also intended to improve data quality and provide the Tax Authority with accurate and secure information to support data-driven decision-making.

The project forms part of initiatives supporting Oman Vision 2040 and the National Digital Transformation Strategy.

Source: Oman News Agency, 9 August 2026