Timeline
| Phase | Who | From |
|---|---|---|
| 1 | Taxable persons with annual supplies above RO 5 million | 1 April 2027 |
| 2 | Taxable persons with annual supplies of RO 5 million or less | 1 October 2027 |
An earlier Tax Authority FAQ (dated 30 June 2026) described a first group of about 100 selected large taxpayers starting in August 2026. Decision No. 189/2026 is the published legal instrument, so treat its dates as the binding ones, and any earlier start as a selected pilot. Check the Tax Authority site for later notices.
What Decision 189/2026 requires
- Tax invoices must be issued in an approved, secure electronic format that keeps the invoice intact and retained, each with a unique number (amended Article 143). Paper, a PDF or a scanned image is not an e-invoice under this framework.
- It covers supplies to non-taxable persons, supplies to taxable persons put to personal use, deemed supplies, and cases where payment is received before the supply. Simplified tax invoices are included and follow the same timelines.
- Taxpayers must use a company licensed by the Tax Authority to provide e-invoicing services; the Authority will notify the list (Article 143 bis).
- The Chairman can grant a time-limited exemption on formal request; an exempted taxpayer still has to file returns and pay tax on time (Article 143 bis 2).
The likely technical model
Tax Authority material and adviser summaries point to a Peppol-based exchange with an Oman data specification (PINT OM), invoices sent through the licensed provider, real-time submission for B2B invoices and submission within 24 hours for B2C. These details come from the FAQ and adviser commentary rather than the decision itself, so confirm them against the technical specifications your provider is built to.
VAT invoice basics in Oman
| Rule | Requirement |
|---|---|
| VAT rate | 5%, since 16 April 2021 |
| Tax invoice content | Seller and buyer names and VAT numbers, sequential number, date, description, quantity, taxable value, rate and VAT in Omani rials |
| Issue time | Generally within 15 days of the supply or payment that triggers it |
| Simplified tax invoice | Allowed in cases set by the Executive Regulations, such as low-value supplies; now inside the e-invoicing framework |
| Records | Kept for 10 years under the VAT Law, longer for real estate |
Worked example: which phase are you in?
An illustration. A Muscat distributor made taxable supplies of RO 6.2 million last year. It is above RO 5 million, so it falls in Phase 1 and must issue e-invoices from 1 April 2027. Its sister company, with RO 1.8 million of supplies, falls in Phase 2 from 1 October 2027. With one group ERP, plan both: the Phase 1 setup becomes the template for Phase 2.
Check before your go-live
- Confirm your annual supplies figure and your phase with your adviser.
- Wait for the Tax Authority’s list of licensed providers and choose one with a connector for your ERP.
- Clean customer masters: VAT numbers, legal names and addresses.
- List every system that issues invoices, including POS and branch billing; simplified invoices are in scope.
- Stop editing issued invoices; correct them with credit or debit notes linked to the original.
- Compare models in the GCC e-invoicing comparison.
Where WebSoftOS stands
WebSoftOS runs ERPNext for businesses in India and the Gulf. It is not a Tax Authority-licensed e-invoicing provider, and an Oman (PINT OM) connector is not a live feature. ERPNext users will connect through a licensed provider; talk to us about your timeline.
Frequently asked questions
When does e-invoicing start in Oman?
Under Tax Authority Decision No. 189/2026, from 1 April 2027 for taxable persons with annual supplies above RO 5 million, and from 1 October 2027 for everyone else.
What is Fawtara?
Fawtara is the Oman Tax Authority’s e-invoicing programme, under which VAT invoices are issued in an approved electronic format through licensed service providers.
Are simplified invoices covered by Oman e-invoicing?
Yes. Decision No. 189/2026 brings simplified tax invoices into the e-invoicing framework on the same timelines.
Is a PDF invoice an e-invoice in Oman?
No. The decision requires an approved, secure electronic format issued through a licensed provider, not a PDF or scanned image.
Practical, India-specific guides from the team behind WebSoftOS cloud ERP, by Ridhi Technologies, Zirakpur, Punjab.