E-Invoicing in Oman: A Complete VAT Compliance Guide

E-Invoicing in Oman: A Complete VAT Compliance Guide

E-invoicing in Oman is part of the VAT framework and was introduced through Decision No. 456/2022, which amended the Executive Regulations. It is becoming a key element of Oman’s VAT system as the country moves toward digital tax compliance. However, the official rollout timeline and the detailed technical specifications have not yet been announced by the Oman Tax Authority.

We have prepared this guide based on the information published so far by the Oman Tax Authority. Read on to understand what e-invoicing means in Oman, its scope, and what businesses should know while waiting for further updates from the Authority.

What is E-Invoicing in Oman?

E-invoicing in Oman is the process of issuing a tax invoice in a structured electronic format through electronic means, as required under Decision No. 456/2022 of the VAT Executive Regulations . An electronic tax invoice must hold all details required by the VAT Regulations as well as any further information set by the Oman Tax Authority.

Applicability of E-Invoicing in Oman

E-invoicing in Oman applies to all businesses and covers every invoice type:

• B2B – business-to-business supplies.
• B2C – business-to-consumer supplies.
• B2G – business-to-government supplies.
• Deemed supplies under VAT rules.
• Advance payments received before the date of supply.

It also includes:

• Simplified e-invoices for transactions below OMR 500.
• Summary e-invoices that combine all supplies to the same customer in one month.
• Electronic credit or debit notes when the original invoice was electronic.

Timeline of E-Invoicing in Oman

The official timeline for e-invoicing in Oman has not yet been announced by the Oman Tax Authority. 

It is expected that the rollout may begin with a voluntary pilot phase involving about 100 large companies. This phase would allow the Authority to test the system and collect feedback before extending e-invoicing to larger businesses and eventually to all businesses. For now, this is only an assumption, and companies must wait for the Authority to confirm the actual plan.

E-Invoice Format in Oman

Businesses in Oman will need to use a structured electronic format to issue and exchange invoices. The format must include all the details required by the VAT Regulations, such as supplier and customer information, invoice date, taxable value, and VAT amount, along with any additional data fields specified by the Tax Authority .

At this stage, the Oman Tax Authority has not released detailed technical specifications of the format. More information about the structure and standards for e-invoices is expected to be provided by the Authority in future updates. 

How Flick Network Will Help Businesses in Oman with E-Invoicing

Flick Network’s e-invoicing solution is designed to fully comply with Oman’s VAT regulations and to support businesses as the country moves toward digital tax compliance. You will not need to make any major changes to your existing systems, as our e-invoicing solution seamlessly integrates with your ERP and accounting platforms. Since the Oman Tax Authority has not yet released the final technical specifications, the software is built with flexibility and will be updated immediately once further details are announced.

Conclusion

Businesses need to start preparing for e-invoicing in Oman as it becomes a key part of the VAT system. Even though the Oman Tax Authority has not yet shared the official rollout timeline or full technical details, we know this change is coming and we must be ready. You can connect with us if you have any queries or need assistance at sales@flick.network.

FAQS

What is e-invoicing in Oman?

E-invoicing in Oman is the process of issuing a tax invoice in a structured electronic format through electronic means.

Who will have to issue an e-invoice in Oman?

All businesses in Oman will have to issue e-invoices for all kinds of transactions.

What will happen if a business does not follow e-invoicing rules in Oman?

It will be treated as a violation under Article 202 of the VAT Executive Regulations.

What is Flick Network’s e-invoicing solution for Oman?

Flick Network provides a software solution that allows businesses in Oman to issue VAT-compliant e-invoices in line with Decision No. 456/2022 and future Oman Tax Authority requirements.

Will small businesses also need to use e-invoicing in Oman?

Yes, all VAT registered businesses in Oman including small and medium enterprises will need to issue e-invoices once the Tax Authority announces the official rollout.

Is Flick Network’s e-invoicing solution fully compliant with Oman’s VAT rules?

Yes. Flick Network’s solution is designed to comply with Oman’s VAT rules and it supports all required invoice types and it will be updated with any new technical details that the Oman Tax Authority announces.