E-invoicing in Oman: what changes and when

Oman's e-invoicing programme is run by the Oman Tax Authority (OTA) under the name Fawtara (فوترة), with its own Fawtara portal. Fawtara is the national programme, not a commercial product.

The legal basis is OTA Decision 189/2026, issued on 3 August 2026 and published in Official Gazette No. 1660 on 9 August 2026. It amends the Executive Regulation of the VAT Law so that a tax invoice must be issued in an approved and secure electronic format, with a unique number.

The OTA describes the programme's aims as more efficient transactions, greater transparency and tax compliance, and the prevention of fraudulent invoicing (OTA e-invoicing FAQ).

Service providers

Invoices are exchanged through service providers licensed by the OTA, and the Decision provides that the OTA announces the companies licensed to provide e-invoicing services. The OTA's own announcements are therefore the only authoritative list of licensed providers; check them before you rely on any provider's description of itself.

Our guide to choosing and verifying a service provider sets out the checks in order.

The obligation applies to taxable persons under the VAT Law. Which date applies depends on the value of your annual supplies (Decision 189/2026):

• Above OMR 5 million: from 1 April 2027.
• OMR 5 million or less: from 1 October 2027.

Under the amended Article 143, the e-invoice is required for supplies, including supplies to customers who are not registered for VAT, for deemed supplies and when payment is received before the supply, and it must be issued within 15 days of the event that requires it. Simplified tax invoices follow the same deadlines (Article 146).

The Decision also allows the Chairman of the OTA to exempt a taxable person, for a period the OTA sets, on a written request with supporting documents and reasons the OTA accepts, provided returns are filed and tax is paid on time (Article 143 bis 2). Discuss any request with the OTA or your adviser.

A note on older phase schedules

Earlier material, including the OTA's own e-invoicing FAQ, describes a four-phase schedule starting in August 2026. That FAQ predates Decision 189/2026. The gazetted dates above are the ones that apply; August 2026 marked the start of a voluntary period, not the obligation. Independent summaries of the Decision are available from Gulf News and Forvis Mazars.

1. Confirm your date. Measure your annual supplies against the OMR 5 million threshold.
2. Map every invoicing source. List each system, branch and spreadsheet that issues tax invoices, credit notes, debit notes or self-billing documents.
3. Clean master data. Check customer and supplier VAT numbers, legal names, addresses and product descriptions.
4. Review adjustments. Agree how credit and debit notes are raised, approved and linked to the original invoice.
5. Choose a service provider. Check the OTA's announcements of licensed providers and ask how each validates documents before sending.
6. Decide the integration route. API, connector, file transfer or spreadsheet import — see integration options.
7. Assign roles. Decide who prepares, who reviews and who approves, and how access is controlled.
8. Test early. Use the voluntary period and test runs to find data problems before the mandatory date.