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Question and answer · Fawtara

When does e-invoicing start in Oman?

The short answer

Tax Authority Decision No. 189/2026 sets two mandatory dates: 1 April 2027 for businesses whose annual supplies exceed OMR 5 million, and 1 October 2027 for every other VAT-registered business. A selected pilot group has been onboarding since August 2026. You are expected to be connected to your accredited service provider on or before your date, not to begin on it.

  • 1 April 2027: annual supplies above OMR 5 million.
  • 1 October 2027: every other VAT-registered business.
  • Business-to-business, consumer and government invoices all start together.
  • If the Authority picked you for the pilot, your date is the one in your notice, not the one on this page.

Last reviewed: . Based on Decision 189/2026 and the Tax Authority's own FAQ.

The timeline

DateWhoWhat happens
3 August 2026All taxable personsDecision 189/2026 is signed and published in Official Gazette No. 1660 on 9 August 2026.
From August 2026A selected pilot group, roughly 100 large taxpayersEarly onboarding. The Authority says it contacts participants at least six months before their onboarding date.
1 April 2027Annual supplies above OMR 5 millionE-invoicing becomes mandatory.
1 October 2027All other taxable persons, meaning supplies of OMR 5 million or lessE-invoicing becomes mandatory.

Source: Article 3 of Decision 189/2026 and the Tax Authority's FAQ. To work out which date is yours, read who must comply.

What it means that the mandate starts on a date

  • Connected before the date, not after. The Authority's FAQ says taxpayers are expected to have integrated with their accredited service providers on or before their go-live date.
  • All invoice types together. Business, consumer and government invoices start at the same time. Business data reaches the Authority in real time, consumer data within 24 hours.
  • The 15-day window. Amended Article 143 requires the tax invoice within 15 days of the event that triggers it, issued electronically in the approved form with a unique number per invoice.
  • No old invoices to upload. The FAQ says historical invoices do not have to be submitted to the Authority.

How to plan from today

As of October 2026, 1 April 2027 is about five months away and 1 October 2027 about twelve. The table below is the order we suggest for a business starting on 1 October 2027. It is our practical suggestion, not a Tax Authority requirement. If your date is 1 April 2027, shift every step about six months earlier.

Suggested periodStep
Until December 2026Confirm your date. List everything that issues invoices: accounting software, point of sale, Excel files, any custom system. Name who owns the project inside your company.
January to March 2027Choose an accredited service provider from the list the Tax Authority publishes and compare offers. Check whether your software can produce the required format by testing a sample invoice in the free checker.
April to June 2027Make your software produce PINT OM XML, the QR code for consumer invoices and unique numbering. Link your account to the provider through the Fawtara portal.
July to August 2027Run real invoices in parallel with your current method. Train staff and settle your archiving and outage plans.
September 2027Freeze changes and go through the readiness checklist with your provider.
1 October 2027The mandatory date.

Why you may see other dates online

Many pages were written before Decision 189/2026. Some describe a four-phase programme: pilot, expansion, small and medium businesses, then full rollout. Others quote different months for the later phases. The introduction page on the Tax Authority's own portal still lists the four phases without dates.

The legally binding dates are those in Article 3 of the Decision: 1 April 2027 and 1 October 2027, which Omani press has also reported. If an older page shows another date, go back to the Decision.

What we could not find published

We found no grace period or amnesty after either date in any official source. The Authority's FAQ says companies must complete onboarding according to the rollout dates it communicates. Plan on the basis that the date is the date. We will update this page if something changes it.

Frequently asked questions

What is the e-invoicing deadline in Oman?

Two dates: 1 April 2027 for businesses with annual supplies above OMR 5 million, and 1 October 2027 for every other VAT-registered business, under Article 3 of Tax Authority Decision No. 189/2026.

Is e-invoicing mandatory in Oman now?

Not yet for most businesses. A pilot for a selected group has run since August 2026. The general mandate starts on 1 April 2027 or 1 October 2027 depending on the size of your supplies.

Which of the two dates applies to my company?

If your annual supplies exceed OMR 5 million, 1 April 2027. Otherwise 1 October 2027, provided you are VAT-registered. You can confirm with the Tax Authority's official tool or with ours.

Do I have to be ready before the date?

Yes. The Authority's FAQ says taxpayers are expected to have integrated with their accredited service provider on or before their go-live date.

Can the dates change?

The dates are in a decision published in the Official Gazette, so changing them takes a new decision. We review this page when anything is amended, and the date of the last review is shown at the top.

Related questions

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Primary sources

Links open the original document. Where the Tax Authority's FAQ (30 June 2026) and Decision 189/2026 differ, the Decision governs.

This page explains published rules in plain language. It is not legal or tax advice, and the Tax Authority's own documents remain the reference.