On August 1st, 2026, the Oman Tax Authority (OTA) officially launched the pilot phase of its mandatory national e-invoicing program (Fawtara).
As outlined in the OTA’s official Fawtara E-Invoicing FAQs [↗︎], this milestone marks the beginning of Oman’s four-phase digital tax transformation, with next implementation phases taking place throughout 2027.
August 2026 pilot phase is now live
The Oman Tax Authority (OTA) has formally launched the mandatory pilot phase for a first cohort of 100 selected large VAT-registered taxpayers.
Under this framework, participating companies must issue and exchange their invoices electronically using a 5-corner model based on the Peppol network. Following initial draft specifications released in April 2026, the mandatory architecture is now structured around the official PINT-OM 1.0.1 releases, recently published on July 29th, 2026 [↗︎]:
- PINT BIS Billing Oman 1.0.1 – 2026/07/29: defines the structure and rules for electronic invoices and credit notes issued by Vendors across the Peppol network in Oman
- PINT BIS Self-Billing Oman 1.0.1 – 2026/07/29: defines the structure and rules for electronic invoices and credit notes issued by Buyers in the name and on behalf of Vendors (self-billing) across the Peppol network in Oman
The issuing Peppol solution must also transmit e-invoice tax data to Fawtara, the central platform operated by the OTA acting as the 5th corner (Fawtara portal):
- TDD (Tax Data Document) Oman 1.0.1 – 2026/07/29: defines the rules for the tax reporting payload submitted to the Fawtara platform (5th corner) for tax authority compliance and validation.
For the 100 selected large VAT-registered, this mandate applies to all B2B taxable transactions, including when the Buyer isn’t yet connected to the Fawtara network. To ensure operational continuity, when a Buyer is not yet connected to the Fawtara network, the Vendor must report the invoice tax data directly to the OTA platform while providing the Buyer with a readable copy, such as a PDF or paper document with an embedded QR code.
Taxpayers outside the initial cohort of 100 companies are also permitted and encouraged to join the system on a voluntary basis by connecting through an accredited Peppol Service Provider. Voluntary participants operate under the exact same technical rules as the pilot group. Once onboarded, they must report all their B2B invoice data to Fawtara, regardless of whether their buyers are already connected to the platform or still receiving conventional PDF and paper invoices.
Oman’s current phased rollout implementation timeline
Following the August 2026 pilot phase, the Oman Tax Authority (OTA) will progressively extend the mandatory scope across the economy as follows:
- Phase 2 – February 2027 (All Large Taxpayers): mandatory B2B e-invoicing expands from the initial pilot group to encompass all large VAT-registered businesses across the Sultanate.
- Phase 3 – August 2027 (All Remaining Taxpayers & SMEs): the mandate becomes universally applicable to all remaining VAT-registered entities, bringing small and medium-sized enterprises (SMEs) into the Fawtara ecosystem.
- Phase 4 – Subsequent Rollout (B2G & Public Sector): following full B2B integration, the framework will expand to cover Business-to-Government (B2G) transactions, requiring public sector institutions and government bodies to receive and process invoices exclusively via the Fawtara Peppol network.
While current mandatory obligations focus on B2B and B2G transactions, Business-to-Consumer (B2C) transactions are expected to be integrated in subsequent phases.
Invoice issuers would be required to generate their invoices electronically and submit them to Fawtara to validate (“clear”) each invoice and assign a unique invoice identifier (UUID). Once validated, the issuer would be free to transmit the invoice to the final recipient in any format. This could be the original electronic invoice containing the UUID, or a readable version (such as paper or PDF), which would include a QR code.
