Oman: Implementation of e-invoicing from August 2026
Selected taxpayers notified of first phase of implementation of e-invoicing effective August 2026.
The Oman Tax Authority (OTA) notified the taxpayers selected to begin the first phase of implementation of electronic invoicing (e-invoicing) effective August 2026, and as part of the process, to complete a survey form by October 12, 2025.
The OTA’s notification also outlined tentative implementation timelines:
Timeline | Activity planned |
November 2025 | Publication of e-invoicing specifications on the OTA website |
December 2025 | Announcement of accredited service provider (ASP) standards |
December 2025 | Commencement of workshops (with the selected taxpayers) |
February 2026 | Launch of the developer/test portal for ASPs |
May 2026 | Commencement of ASP registration and accreditation |
August 2026 | Phase 1 go live |
August 2028 | Completion of all phases of e-invoicing implementation |
Based on these timelines and the OTA’s previous communication regarding the implementation of e-invoicing (read TaxNewsFlash), 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).
Read an October 2025 report prepared by the KPMG member firm in Oman