Following our recent communication regarding the introduction of e-invoicing in Oman, we would like to provide you with an update on the implementation timeline. This should be read in conjunction with our E-Invoicing Client Alert issued on 7th April 2026.
Key Highlights for Businesses
Go-Live Timeline The Oman Tax Authority (OTA) will introduce the e-invoicing framework in phases. Companies will be notified approximately nine months prior to their respective implementation date.
- OTA has not yet published a list of the companies on its portal.
- OTA will be advertising workshops on their portal for those interested
Phase 1 – Q3 2026 (August 2026):
- Applies to 100 selected large taxpayers with annual revenues of OMR 5 million or more
- Notifications have already been issued
Phase 2 – Q1 2027:
- Applies to approximately 1,600 additional large taxpayers with revenues of OMR 5 million who were not included in Phase 1, and other companies below this threshold that the OTA classifies as “large.”
- Expected notification period: April–May 2026
Phase 3 – Q3 2027:
- Applies to all remaining registered companies, including SMEs
- Expected notification period: January 2027
Phase 4 – Q1 2028:
- Applies to all other VAT-registered entities
- Expected notification period: April 2027
If you require further guidance, you may contact the OTA directly or request your local accountant to liaise with them on your behalf.