Oman to implement e-invoicing from August 2026 in a phased manner

In May 2025, at the Oman Tax Seminar co-hosted by the Oman Tax Authority (OTA) and KPMG, the OTA presented its proposed plan for electronic invoicing (e-invoicing) implementation in Oman. According to the plan, the OTA will roll out e-invoicing in phases, with phase 1 starting in the third quarter of 2026. 100 large taxpayers selected by the OTA will be required to implement e-invoicing in phase 1.

As a significant step towards this implementation, the OTA recently notified the selected taxpayers by email. These taxpayers have been asked to participate in phase 1 (effective August 2026) and, as part of the process, to complete an accompanying survey form by 12 October 2025.

The OTA’s notification also outlined tentative implementation timelines, summarized below:

Based on these timelines and the OTA’s communication at the 2025 Oman Tax Seminar, it is expected that:

• Phase 2: Remaining large taxpayers that do not go live in phase 1 will be required to implement e-invoicing within six months of phase 1 (by February 2027).
• Phase 3: Remaining taxpayers will be required to implement within six months of phase 2 (by August 2027).
• Phase 4: Government entities will be required to implement within one year of phase 3 (by August 2028).

Businesses should check if they have received an email from the OTA regarding selection for phase 1. The OTA applied several criteria in its selection, including business size, transaction volumes, sector diversity, geographic distribution and risk profile.

Although detailed e-invoicing guidelines are still awaited, businesses should closely monitor OTA communications and begin assessing their readiness for the e-invoicing journey. To access our previous tax update (released in May 2025), which covers the proposed e-invoicing model and key considerations for businesses, visit -https://kpmg.com/om/en/insights/2025/05/oman-expected-to-implement-e-invoicing-from-q3-2026.html

KPMG has a dedicated team of experienced indirect tax specialists in Oman, supported by a wider regional team with significant hands-on experience implementing e-invoicing in other jurisdictions. Should you require assistance with e-invoicing or any indirect tax matters in Oman, please reach out to your KPMG advisors or the contacts below