Oman mandates electronic VAT invoicing from April 2027 in two-phase rollout
Oman's Tax Authority issued Decision No. 189/2026 requiring all VAT-registered companies to issue XML invoices electronically, starting April 1, 2027 for large taxpayers and October 1, 2027 for smaller ones.
Oman’s Tax Authority has mandated electronic VAT invoicing for all registered companies in two phases. Large taxpayers with annual supplies over RO5 million must comply from April 1, 2027; smaller taxpayers follow on October 1, 2027. A pilot with 100 voluntary companies begins at the end of August 2026.
Oman’s Tax Authority issued Decision No. 189/2026 on August 9, 2026, requiring all VAT-registered companies to issue invoices in XML format through approved e-invoicing service providers. Paper invoices, PDFs, and email-sent digital images will no longer be accepted.
The rollout occurs in two phases. Companies with annual supplies exceeding RO5 million must comply from April 1, 2027. VAT-registered companies with annual supplies of RO5 million or less have until October 1, 2027 to transition to electronic invoicing.
A voluntary pilot phase involving 100 companies is scheduled to begin at the end of August 2026. This pilot will allow businesses to test the system before the mandatory deadlines take effect.
All electronic invoices must be issued through Tax Authority-approved e-invoicing service providers. The shift replaces the current system of paper and digital invoices with a standardized XML-based format designed to improve tax compliance and streamline VAT administration.