The Oman Tax Authority (OTA) is progressing with the implementation of mandatory e-invoicing from August 2026. As part of this, the OTA has released a draft E-Invoicing Data Dictionary and shared initial guidance with selected large taxpayers.
The Oman Tax Authority (OTA) has recently launched the Fawtara e-invoicing portal and has begun issuing notifications to selected taxpayers as part of the phased rollout of mandatory e-invoicing in Oman.
As part of this initiative, certain taxpayers—primarily within the Large Taxpayer segment—have already received communications regarding a readiness survey. If your organization has received such a notification, we strongly recommend completing it within the stipulated timeline.
Key highlights for businesses:
- Go-live timeline:
The e-invoicing framework is expected to be introduced in phases:
Phase 1 (Q3 2026 / August 2026): Selected large taxpayers
Phase 2 (Q1 2027): Medium and large taxpayers
Phase 3 (Q3 2027): SMEs
Phase 4 (Q1 2028): All VAT-registered entities
- Expanded Data Requirements:
The OTA has released a draft Data Dictionary requiring over 50 mandatory data fields, significantly more than current VAT invoicing requirements.
- Scope of e-invoicing:
E-invoicing will apply to all transaction types (standard-rated, zero-rated, exempt and out-of-scope) and across B2B, B2C and B2G transactions. - Significant data requirements:
A standard e-invoice will require over 50 mandatory data fields, a major increase compared to current VAT invoice requirements. ERP and billing systems will need upgrades or workarounds to comply. - Document types covered:
Includes tax invoices, simplified invoices, debit/credit notes, and prepayment invoices. - Real-time reporting:
B2B and B2G invoices are expected to be issued via real-time integration with Accredited Service Providers (ASPs). Further guidance is expected for B2C reporting. - No invoice cancellation:
Issued e-invoices cannot be cancelled. Corrections must be made through electronic credit notes. - Imports:
Self-billed e-invoices will be required for imports of goods and services—an entirely new compliance requirement. - QR code & digital signature:
Mandatory for simplified (mainly B2C) invoices. - HS codes & master data:
Goods invoices will require 12-digit HS codes, along with expanded seller and buyer address details. - Registration:
No separate e-invoicing registration is required; the existing VATIN will be used.
What businesses should do now:
- Assess ERP and billing system readiness
- Identify gaps between current practices and e-invoicing requirements
- Review VAT classifications and master data accuracy
- Prepare for real-time system integrations
- Update internal invoicing and compliance processes
Further technical guidance from the OTA is expected.