Oman e-Invoicing Mandate 2026
Decentralised 5-corner model · Fawtara platform on Peppol
Oman's Fawtara e-invoicing mandate is announced but not yet in force: the first wave, covering 100 large VAT-registered taxpayers already notified by the Oman Tax Authority, goes live in August 2026. Oman has adopted a Peppol 5-corner model, with invoices exchanged as PINT OM XML through OTA-accredited service providers.
| Status | Announced |
|---|---|
| Legal basis | VAT Law promulgated by Royal Decree No. 121/2020 and its Executive Regulations (Decision No. 53/2021); the Fawtara programme rules, service provider accreditation criteria and the PINT OM technical specification issued by the Oman Tax Authority, which was approved as a Peppol Authority on 7 January 2026. |
| Phase-in | 5 phases, 2026 to 2027 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Mandatory |
| Format | XML (UBL 2.1), PDF/A-3 with embedded XML · PINT OM (Peppol International Invoice — Oman specification) |
| Platform | Fawtara platform via OTA-accredited service providers on the Peppol network · Decentralised 5-corner exchange with tax data reported to the OTA; B2C invoices reported within 24 hours |
| Penalties | Deliberate failure to issue tax invoices as required, or to keep and produce records when the OTA requests them, is punishable under the VAT Law by a fine of OMR 1,000 to OMR 10,000, imprisonment of two months to one year, or both. |
Phase-in timeline
2026 to 2027- 2026Oman Tax Authority is approved as a Peppol Authority, confirming Peppol as the backbone of Fawtaraframework milestone
- 2026OTA publishes the PINT OM technical specification and opens service provider accreditationframework milestoneToday
- 2026Phase 1 go-live for the first wave of large taxpayers directly notified by the OTA100 large VAT-registered companies selected and notified by the OTA
- 2027Phase 2 extends the mandate to all remaining large VAT-registered businessesall large VAT-registered companies; implementation begins in February 2027 per the OTA
- 2027Phase 3 extends the mandate to all remaining VAT-registered taxpayers including SMEsall remaining VAT-registered taxpayers; implementation begins in August 2027 per the OTA
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C mandatory
- Non-residents: out of scope
- XML (UBL 2.1)
- PDF/A-3 with embedded XML
- PINT OM (Peppol International Invoice — Oman specification)
- Fawtara platform via OTA-accredited service providers on the Peppol network
- Real-time clearance
- 10 years
- Digital signature: not-required
- Storage: Domestic
- Deliberate failure to issue tax invoices as required, or to keep and produce records when the OTA requests them, is punishable under the VAT Law by a fine of OMR 1,000 to OMR 10,000, imprisonment of two months to one year, or both.
- More serious offences involving evasion or falsified invoicing can attract fines of OMR 5,000 to OMR 20,000 and imprisonment of one to three years.
- A Fawtara-specific penalty schedule has not been separately published, so businesses should treat the VAT Law sanctions as the operative regime until the OTA states otherwise.
Full technical breakdown: Oman guide on e-Invoice.app
Is e-invoicing mandatory in Oman?
Not yet. The mandate has been announced but is not in force. E-invoicing in Oman is mandatory for B2G, B2B, B2C transactions. Non-resident businesses are outside the scope of the mandate.
What are the Oman e-invoicing deadlines?
The next Oman e-invoicing deadline is 1 August 2026: Phase 1 go-live for the first wave of large taxpayers directly notified by the OTA (100 large VAT-registered companies selected and notified by the OTA).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B B2G B2C | Oman Tax Authority is approved as a Peppol Authority, confirming Peppol as the backbone of Fawtara | framework milestone | |
B2B B2G B2C | OTA publishes the PINT OM technical specification and opens service provider accreditation | framework milestone | |
Upcoming | B2B B2C | Phase 1 go-live for the first wave of large taxpayers directly notified by the OTA | 100 large VAT-registered companies selected and notified by the OTA |
Upcoming | B2B B2C | Phase 2 extends the mandate to all remaining large VAT-registered businesses | all large VAT-registered companies; implementation begins in February 2027 per the OTA |
Upcoming | B2B B2C | Phase 3 extends the mandate to all remaining VAT-registered taxpayers including SMEs | all remaining VAT-registered taxpayers; implementation begins in August 2027 per the OTA |
What format and platform does Oman require?
Oman has not yet mandated a specific e-invoicing format or transmission platform. Technical requirements will be confirmed by the Oman Tax Authority (OTA) as the regime is finalised. Invoices must be retained for 10 years. For format specifications and implementation detail, see the full Oman technical guide on e-Invoice.app.
What are the penalties in Oman?
- Deliberate failure to issue tax invoices as required, or to keep and produce records when the OTA requests them, is punishable under the VAT Law by a fine of OMR 1,000 to OMR 10,000, imprisonment of two months to one year, or both.
- More serious offences involving evasion or falsified invoicing can attract fines of OMR 5,000 to OMR 20,000 and imprisonment of one to three years.
- A Fawtara-specific penalty schedule has not been separately published, so businesses should treat the VAT Law sanctions as the operative regime until the OTA states otherwise.
What changed recently?
- The Oman Tax Authority published the PINT OM technical specification and opened accreditation for Fawtara service providers ahead of the August 2026 go-live.
- The Oman Tax Authority was formally approved as a Peppol Authority, confirming the Peppol 5-corner architecture for the Fawtara e-invoicing system.
Need the full Oman compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Oman country guide on our partner site e-Invoice.app.
Oman e-invoicing guide on e-Invoice.appOman e-invoicing: frequently asked questions
How do I know if my business is in Oman's first wave?
The Oman Tax Authority selected and notified the 100 first-wave taxpayers directly rather than publishing a revenue threshold, so if you have not received a notification you are not in the August 2026 group. Oman's standard VAT rate is 5% and the mandate is tied to VAT registration, so all VAT-registered businesses should expect to be captured by the 2027 phases.
Do I have to connect directly to the Oman Tax Authority?
No. Oman uses a decentralised 5-corner model, so businesses connect through an OTA-accredited service provider that is Peppol-certified rather than integrating directly with the tax authority. The service provider validates the invoice, delivers it to the buyer's provider and reports the required tax data to Fawtara.
How does Fawtara handle B2C receipts and Tax Data Documents?
B2C invoices carry a QR code and must be reported to Fawtara within 24 hours of issue, and the specification also defines self-billing and Tax Data Document flows for reporting transactions that do not travel as ordinary invoices. The detailed wave criteria, PINT OM field rules and accredited provider onboarding steps are covered in the detailed Oman guide on e-Invoice.app.
More detailed questions? See the full Oman guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- E-invoicing FAQs (Oman Tax Authority)
- Oman to implement e-invoicing from August 2026 in a phased manner (KPMG Oman)
- Oman's Fawtara E-Invoicing Rollout: Key Dates and Compliance Updates (VATupdate)
- Oman Adopts Peppol Framework and Solidifies Fawtara Timeline for 2026 (Comarch)
- VAT Fines and Penalties in Oman (Tally Solutions)
Follow e-Invoice.app on LinkedIn for e-invoicing mandate news and deadline alerts.
Latest Oman VAT & e-invoicing news
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Oman e‑invoicing Jan 2023
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Oman Tax Authority becomes a Peppol Authority
The Oman Tax Authority (OTA) has been approved as a Peppol Authority and is advancing its e-invoicing rollout. A consultation session on December 9, 2025 reviewed the draft data dictionary, and OTA has set a phased accreditation schedule for Q1–Q3 2026, culminating in an August 2026 pilot where taxpayers can exchange e‑invoices. The draft dictionary specifies 53 mandatory fields for standard tax e‑invoices and 66 additional conditional fields.
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