Oman e-invoicing – A comprehensive guide

As Oman accelerates its digital transformation journey, Oman e invoicing emerges as a critical reform in the country’s financial and taxation landscape. This shift to digital invoicing is not just a technological upgrade, but it’s a strategic move to enhance VAT compliance, increase transparency, and improve efficiency across public and private sectors.

About e-invoicing Oman
Oman e invoicing refers to the electronic generation, exchange, and storage of invoices in a structured digital format. Unlike traditional paper or PDF invoices, e-Invoices are designed for direct machine processing—reducing manual errors, fraud, and tax evasion.

The Tax Authority of Oman is leading this initiative, aligning with global standards and successful regional models such as Saudi Arabia’s e-Invoicing framework.

The Oman Tax Authority has announced a partnership with IT infrastructure provider Omantel to implement a national e-invoicing system. The rollout, set to begin in 2026, will follow a phased approach based on a 5-corner model that incorporates the use of Peppol. The implementation will start with a limited pilot phase and gradually expand to cover all sectors, moving toward full-scale mandatory adoption across various taxpayer groups.

Key Phases of E-Invoicing Implementation
1 January 2026 – Rollout 1: Pilot Phase
Voluntary adoption by approximately 100 large companies.
Objective: Test and refine the e-invoicing system ahead of wider implementation.
1 July 2026 – Rollout 2: Large Taxpayers
Mandatory e-invoicing for large taxpayers (criteria based on turnover).
The system will be fully operational for this group.
1 January 2027 – Rollout 3: All Businesses
Oman e-invoicing extends to all businesses, including SMEs.
A six-month adoption window will be provided for compliance.
1 January 2027 – Rollout 4: Government-to-Business (G2B)
All Government-to-Business transactions will be covered by the system.
Scope of Coverage
The Oman e-invoicing system will apply to all VAT-registe