Oman E-Invoicing: Key Takeaways
- Oman is implementing mandatory e-invoicing based on the 5-Corner Model to modernize tax compliance and improve transparency.
- E-invoicing in Oman applies to all VAT-registered businesses issuing B2B taxable invoices. B2C transactions and non-VAT-registered businesses are currently excluded.
- 100 selected large VAT-registered businesses will be required to comply from August 2026. All remaining large VAT-registered companies will be required to comply from February 2027, followed by all remaining VAT-registered taxpayers, including SMEs, from August 2027.
- Invoices must be issued in approved structured electronic formats such as XML and PDF/A-3 using certified service providers or compliant ERP systems. Paper and PDF won’t qualify.
- Digital certificates, electronic credit and debit notes, and 10-year electronic archiving are mandatory.
Oman is introducing an e-invoicing system that will become mandatory in phases starting from August 2026 to modernize tax compliance and improve fraud detection which will support a stronger economy through fair tax collection. All VAT-registered businesses will need to use approved formats and certified service providers. This blog will help you understand everything you need to know about Oman e-invoicing.
What Is E-Invoicing in Oman?
E-invoicing in Oman refers to issuing and exchanging invoices in a structured digital format that can be processed automatically by the supplier, the buyer, and the Oman Tax Authority.
Traditional paper or PDF invoices will no longer be considered valid once the mandate is fully implemented and all invoices will need to be generated from an approved electronic system and transmitted securely through accredited service providers.
Oman E-Invoicing Implementation Timeline
The Oman Tax Authority is rolling out the Fawtara e-invoicing system in 4 phases, beginning with pilot testing in August 2026 and extending to all VAT-registered businesses by August 2027, with each phase targeting specific taxpayer groups.
| Phase | Timeline | Description |
| Phase 1 | August 2026 | Pilot rollout for 100 selected large taxpayers. |
| Phase 2 | February 2027 | Requirement extends to all remaining large VAT-registered companies. |
| Phase 3 | August 2027 | Requirement applies to all remaining VAT-registered businesses including SMEs. |
| Phase 4 | February (year to be announced) | Requirement applies to government institutions and public sector entities. |
Scope of E-Invoicing in Oman
The e-invoicing mandate in Oman applies to all VAT-registered businesses that issue taxable invoices for the supply of goods or services within the country.
Who Must Comply:
- All VAT-registered businesses in Oman
- Businesses issuing B2B invoices
- Suppliers issuing invoices to government entities once their phase begins
Who Is Excluded:
Oman has not published an official exclusion list, and based on the current plan the following are considered excluded until further updates.
- B2C transactions, as they are not part of the current rollout
- Non-VAT-registered businesses, since they are not required to issue VAT invoices
Oman e-Invoicing Requirements
Oman’s e-invoicing has requirements for issuing and managing electronic invoices that all VAT-registered businesses must follow:
- Businesses will be required to issue all invoices in a structured electronic format approved by the Oman Tax Authority like XML and PDF/A-3 for issuing and exchanging e-invoices.
- Invoices must be generated directly from an approved electronic system and not created manually, and the invoice data must be transmitted through certified service providers or compatible ERP solutions.
- E-invoices need to have a valid digital certificate for the verification and reliability of the e-invoice.
- Businesses need to also issue credit and debit notes electronically using certified service providers or compatible ERP solutions.
- PDF or paper invoices will be no longer accepted and valid once the e-invoicing mandate is implemented.
- All VAT-registered businesses will be required to comply as the phased rollout advances.
- Electronic archiving of invoices is mandatory for 10 years with 5 years stored in-system and 5 years maintained in an electronic archive.
How E-Invoicing Works in Oman
Oman’s e-invoicing framework uses a 5-corner model to connect suppliers, buyers, service providers, and the Oman Tax Authority to ensure secure and accurate invoice exchange, and the following steps will show how it works:
- The supplier creates the e-invoice in a structured electronic format like XML or PDF/A-3 using an approved electronic invoicing system.
- The invoice is transmitted through a certified service provider or a compatible ERP solution as required by the Oman Tax Authority.
- The service provider performs validation on the invoice to check format accuracy and compliance before forwarding it.
- The validated invoice data is sent to the buyer’s service provider, and the buyer receives the e-invoice in their system.
- The Oman Tax Authority receives the same invoice data for verification and monitoring under the national e-invoicing framework.
How Businesses Can Prepare for Oman’s E-Invoicing Mandate
Oman businesses need to update their systems and processes to meet the technical and compliance standards set by the Oman Tax Authority:
- Review your current invoicing process and move from manual methods to an electronic system that can issue structured formats like XML or PDF/A-3.
- Choose a certified service provider or confirm that your existing ERP system meets the Oman Tax Authority requirements.
- Implement a valid digital certificate to ensure verification, authenticity, and reliability of all e-invoices.
- Train your finance and accounting teams on issuing, transmitting, and managing e-invoices, including credit and debit notes.
- Set up an electronic archiving process to store all e-invoices for 10 years in line with OTA retention rules.
- Stay updated with Oman Tax Authority e-invoicing announcements and technical guidelines and you can follow us on social media to receive the latest updates.
How Flick Helps Your Business Comply with Oman’s E-Invoicing Mandate
Flick is a global e-invoicing solution provider that helps your business meet the technical and compliance requirements set by the Oman Tax Authority:
- Flick is fully compliant with Oman’s e-invoicing mandate and supports all requirements defined by the Oman Tax Authority.
- Flick e-invoicing solution will seamlessly integrate with your existing ERP systems.
- Flick will help you generate e-invoices in structured formats like XML and PDF/A-3 in full alignment with Oman’s e-invoicing standards.
- Flick will include digital certificate support to meet the verification and authenticity requirements of all e-invoices.
- Our team will help you integrate with your systems and go live and compliant in just a few days.
Conclusion
As Oman has planned a phased rollout for e-invoicing, your business should use this time to prepare for the mandate by reviewing your systems, choosing a fully certified service provider, and staying updated with new announcements. You can connect with us if you have any queries or need assistance at sales@flick.network.
FAQs
Which businesses must follow the e-invoicing mandate?
All VAT-registered businesses in Oman will need to comply with the mandate based on the phase they fall under.
What invoice formats are accepted under Oman’s e-invoicing system?
The Oman Tax Authority will accept structured electronic formats such as XML and PDF/A-3.
Is a digital certificate required for e-invoices?
Yes, a valid digital certificate will be required for each e-invoice.
How long must e-invoices be stored?
Businesses will need to store e-invoices electronically for 10 years.
How will the Oman Tax Authority receive invoice data?
The Oman Tax Authority will receive invoice data through certified service providers.
Can invoices be issued in two languages?
Yes, the system will support issuing e-invoices in both Arabic and English.