OMAN

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.  ​

Note: the Country Profile below is focused on the future eInvoicing and eReporting obligations.

Scope

B2G/B2B eInvoicing 

Adoption timeline

• April-September 2024: Voluntary roll-out of e-invoicing (tbc)​
• 2025 (tbc): Mandatory e-invoicing implementation

Model

The specific e-invoicing model for Oman hasn’t been confirmed yet

Format

The format will be electronic and structured, but details on technical specifications are still awaited from the Tax Authority

Archiving

n/a

External references:

• Sultanate of Oman Tax Authority –  [link] 

Additional information

In October 2020, the Sultanate of Oman announced the implementation of Value Added Tax (VAT) effective from 16 April 2021 and published its VAT Law through Royal Decree no. 121/2020.

On October 2022, Ministerial Decision 1463 was published amending the Oman Value Added Tax (VAT) Executive Regulations. It included some changes and amendments, such as information on electronic invoicing. It defined an Electronic Tax Invoice as “a tax invoice that is generated in a structured format through electronic means.”

In this occasion, the intention of shifting to mandatory eInvoicing with a gradual implementation has been announced.

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