A major e-invoicing wave is sweeping across the Middle East, and Oman is clearly joining the movement.
Oman Tax Authority (OTA) has chosen an approach inspired by neighboring countries: a 5-corner model similar to the UAE for B2B and B2G transactions, alongside a Clearance model for B2C transactions comparable to Saudi Arabia’s framework.
What we know about the obligation
A significant portion of the technical documentation is still missing, and many items listed in the official FAQ items [↗︎] have yet to receive a formal answer. In addition, the currently available technical documentation remains officially in draft status and will likely still evolve.
However, the target model for B2B & B2G transactions is mostly clear, and will rely on a 5-corner model via the Peppol network. Both the Seller and the Buyer will have to use a certified service provider, and relevant tax data will also need to be submitted in parallel to OTA’s central platform, “Fawtara”. A specific feature of the Peppol implementation in Oman is the establishment of a centralized SMP (Service Metadata Publisher) operated by OTA.
There is less clarity regarding B2C transactions, but it is still known that it will follow a Clearance model, where the service provider of the seller must first clear the electronic invoice through Fawtara before delivering it to the final consumer.
The first phase of the mandate, officially launched as a pilot involving 100 large taxpayers, should help clarify many of these outstanding points.
Mandate timeline
The current rollout B2B e-invoicing timeline is as follows:
- August 2026: pilot phase with 100 selected large VAT-registered companies
- February 2027: mandatory B2B e-invoicing for all large VAT-registered companies
- August 2027: mandatory B2B e-invoicing for all remaining VAT-registered taxpayers
A Phase 4 is also planned, although its date has not yet been confirmed. It will extend the mandate to public entities and bring B2G transactions into scope.
Finally, at a later date yet to be confirmed, which will definitively be after these four main phases, the B2C obligation will come into effect.
Oman Country Profile
The Invoicing Hub now covers a 30th country: Oman with regular e-invoicing news & a detailed Oman Country Profile, featuring:
- Summaries of the obligations in Oman
- Timeline of the main e-invoicing milestones
- More detailed explanations on the respective B2G/B2B and B2C obligations
- The remaining uncertainties surrounding the mandate
Visit The Invoicing Hub regularly to read the latest relevant news regarding e-invoicing in Saudi Arabia, and to remain updated about the latest developments.
