Oman: VAT Executive Regulations amended for e-invoicing implementation

The Oman Tax Authority has published Ministerial Decision No. 189/2026 amending certain provisions of the Oman VAT Executive Regulations in preparation for the rollout of e-invoicing.

The decision introduces amendments to the Oman VAT Executive Regulations and sets implementation dates for e-invoicing by different categories of taxable persons. The amendments become effective on the dates specified in the decision, which also correspond to the e-invoicing implementation timeline for the relevant taxpayer categories.

According to information discussed during an online workshop held by the Oman Tax Authority on August 11, 2026:

• Taxpayers originally selected for the pilot phase of the e-invoicing project were encouraged to go live by October 2026 instead of the mandatory implementation timelines established by the decision
• The Oman Tax Authority indicated that taxpayers participating in the pilot phase would not face penalties for noncompliance with e-invoicing requirements through March 31, 2027

The amendments also leave certain issues unresolved:

• The decision does not clarify whether government entities and ministries that had originally been expected to participate in a later implementation phase must follow the mandatory timelines established by the decision
• The decision does not clarify how the value of annual supplies is to be computed for purposes of the e-invoicing requirements
•  Article 143 of the VAT Executive Regulations, as amended, does not expressly address e-invoicing requirements for imports of goods, imports of services, or out-of-scope supplies. Previous workshops conducted by the Oman Tax Authority indicated that e-invoicing would be mandatory for imports of goods and services and optional for out-of-scope supplies

Read an August 2026 report prepared by the KPMG member firm in Oman