Oman E-invoicing – A Comprehensive Guide

By Author: Ramay.B
Total Articles: 13
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As Oman accelerates its digital transformation journey, Oman e invoicing emerges as a critical reform in the country’s financial and taxation landscape. This shift to digital invoicing is not just a technological upgrade, but it’s a strategic move to enhance VAT compliance, increase transparency, and improve efficiency across public and private sectors.

About e-invoicing Oman
Oman e invoicing refers to the electronic generation, exchange, and storage of invoices in a structured digital format. Unlike traditional paper or PDF invoices, e-Invoices are designed for direct machine processing—reducing manual errors, fraud, and tax evasion.

The Tax Authority of Oman is leading this initiative, aligning with global standards and successful regional models such as Saudi Arabia’s e-Invoicing framework.

The Oman Tax Authority has announced a partnership with IT infrastructure provider Omantel to implement a national e-invoicing system. The rollout, set to begin in 2026, will follow a phased approach based on a 5-corner model that incorporates the use of Peppol. The implementation will start with a limited ...
... pilot phase and gradually expand to cover all sectors, moving toward full-scale mandatory adoption across various taxpayer groups.

Key Phases of E-Invoicing Implementation
1 January 2026 – Rollout 1: Pilot Phase
Voluntary adoption by approximately 100 large companies.
Objective: Test and refine the e-invoicing system ahead of wider implementation.
1 July 2026 – Rollout 2: Large Taxpayers
Mandatory e-invoicing for large taxpayers (criteria based on turnover).
The system will be fully operational for this group.
1 January 2027 – Rollout 3: All Businesses
Oman e-invoicing extends to all businesses, including SMEs.
A six-month adoption window will be provided for compliance.
1 January 2027 – Rollout 4: Government-to-Business (G2B)
All Government-to-Business transactions will be covered by the system.
Scope of Coverage
The Oman e-invoicing system will apply to all VAT-registered businesses and cover all transaction types:

Business-to-Business (B2B)
Business-to-Government (B2G)
Government-to-Business (G2B)
Business-to-Consumer (B2C)
Key Requirements for Using the E-Invoicing System in Oman
Although the Oman Tax Authority (OTA) has not yet released an official model or technical specifications, it has issued a tender for the design and implementation of the Integrated E-Invoice Platform (IEP). This tender provides valuable insights into the anticipated direction of e-invoicing in Oman.

1. Registration of e-Invoice Generating Solutions (EGS)
All VAT-registered businesses will be required to register with an approved EGS provider. These systems must be capable of integrating directly with the Oman Tax Authority’s (OTA) e-invoicing platform to issue compliant e-invoices.

2. Service Provider On boarding
Businesses must work with service providers authorized by the OTA to send and receive e-invoices. These providers must meet specific technical and security standards to be officially approved.

3. Issuance and Exchange of e-Invoices
e-invoices must be created, transmitted, and received through the approved network of service providers, ensuring a secure and standardized process.

4. Invoice Validation and Clearance
Before an invoice can be issued to the buyer, it must go through a validation and clearance process by the OTA. This step ensures that the invoice complies with regulatory requirements and is officially approved.

These steps are designed to support a smooth transition to a digital invoicing environment, improve tax compliance, and streamline business transactions across Oman.

The Structure of Oman e-Invoicing System
Oman is moving toward a digital invoicing system that aligns with the PEPPOL 5-corner model, aiming to streamline and harmonize how invoices are issued and processed.

Key elements of this system include:
Uniform Invoice Format: All invoices will adopt a consistent structure to meet the Oman Tax Authority’s (OTA) requirements.
Role of Intermediaries: Businesses will transmit their invoices through certified access points or service providers, who are responsible for reviewing them based on official criteria.
Compliance Checks: These intermediaries will validate the content of invoices to ensure they comply with established standards before submission.
Integration with OTA Systems: Once validated, the invoices will be electronically shared with the OTA, supporting better oversight and regulatory enforcement.
Preparing your business
With the advancements in Oman e-invoicing, businesses should focus on key steps such as to understand the PEPPOL model and OTA requirements, register a compliant e-Invoice Generating Solution (EGS), and partner with service providers for invoice validation and exchange. Update internal processes to produce and send e-invoices correctly, train staff, and implement error handling. Regularly monitor invoices through the OTA portal and conduct compliance checks. Finally, automate VAT return preparation using e-invoice data to simplify tax reporting.

How can we help?
Anusaar is a certified Peppol Access Point, equipped to support businesses in seamlessly integrating and automating electronic invoices and other business documents. With extensive experience in integration and automation, our team of seasoned professionals offers expert assessment and gap analysis to identify your specific needs. We provide tailored solutions designed to enhance efficiency, ensure compliance, and streamline your invoicing processes. Let us help you navigate the path of Oman e-invoicing with ease