Oman's e-invoicing mandate - the Fawtara programme - is now formalised under Oman Tax Authority (OTA) Decision No. 189/2026, with a pilot underway and mandatory phases confirmed for 2027.
The OTA has notified Oman's top 100 large taxpayers to begin piloting structured invoicing ahead of the mandatory dates.
Mandatory for VAT-registered businesses with annual supplies of OMR 5 million or more.
Mandatory for VAT-registered businesses with annual supplies below OMR 5 million.
Oman has confirmed a five-corner decentralised model, the same family as UAE and Peppol-based frameworks: invoices move through OTA-accredited service providers, which transmit Tax Data Documents to the OTA in parallel for real-time compliance reporting. The OTA became an official Peppol Authority in January 2026. The expected format is structured XML (UBL 2.1) or PDF/A-3 per the PINT OM specification published in April 2026; B2B submission is expected in real time, with a 24-hour window for B2C invoices, and a QR code is required on the human-readable B2C invoice. As with any mandate this far ahead of full rollout, treat implementation detail as subject to OTA amendment and confirm against the latest OTA publications before go-live.
Formal penalty schedules had not been published at time of writing. We track OTA publications closely and update client rollout plans as firm requirements - including penalties - are confirmed.