Question and answer · Fawtara

What is the penalty for not complying with e-invoicing in Oman?

The short answer

The Tax Authority says penalties will apply according to the regulations, and we found no e-invoicing-specific fine schedule in any official source. But the VAT Law already punishes anyone who wilfully refrains from issuing a tax invoice that must be issued with imprisonment of two months to one year, a fine of OMR 1,000 to 10,000, or either. Prosecution happens only at the request of the Tax Authority Chairman, who can settle. How those articles apply to an invoice issued in the wrong, non-electronic form is not spelled out in anything we found.

We found no e-invoicing-specific fine schedule. The Authority says penalties will apply according to the regulations.
VAT Law Article 100: wilfully not issuing a required invoice carries two months to one year in prison, a fine of OMR 1,000 to 10,000, or either.
A criminal case needs the Authority Chairman's request, and he can settle before a final judgment.
This is a reading of published texts, not legal advice.

Last reviewed: 3 October 2026. Based on Decision 189/2026 and the Tax Authority's own FAQ.

What the Tax Authority has said

The Authority's FAQ answers the question whether there will be penalties for non-compliance in one line: penalties will apply according to regulations. Decision 189/2026 itself contains no fines. It amends Articles 143, 146 and 147 and adds Articles 143 bis, 143 bis 1 and 143 bis 2.

The FAQ also says responsibility for a compliant invoice stays with the taxpayer, and that the Authority monitors service providers' performance and takes action if they do not meet the requirements.

What the VAT Law says today

Article 100 of the Law sets imprisonment of not less than two months and not more than one year, and a fine of not less than OMR 1,000 and not more than OMR 10,000, or either penalty, for several acts, including these that concern invoices:

Provision	The punishable act	Penalty
Article 100 (8)	Wilfully refraining from issuing a tax invoice that must be issued under the Law	Two months to one year in prison, a fine of OMR 1,000 to 10,000, or either
Article 100 (9)	Wilfully issuing an invoice that states a tax amount different from the tax imposed by law	The same penalty
Article 100 (7)	Wilfully refraining from keeping tax invoices and documents for the prescribed period	The same penalty
Article 100 (6)	Wilfully refraining from keeping regular accounting books and records	The same penalty

The pivotal word is wilfully. These provisions speak of wilful refraining or issuing, not of an unintended mistake.
For a repeat offence the court may double the fine and raise the maximum prison term by up to half.
Article 102: no criminal case or proceedings for these offences may start except at the request of the Tax Authority Chairman. The Chairman may settle before a final judgment, on payment of not less than twice the minimum and not more than twice the maximum fine, which ends the criminal case.
Article 103: the Executive Regulations set the administrative penalties, how to appeal them, and the amount of the administrative fine.

Administrative fines in the Executive Regulations

Articles 202 to 205 of the Executive Regulations set the administrative fines the Chairman may impose:

Article	Cases (examples)	Fine
202	Not filing VAT returns on time; not displaying the registration certificate in a visible place	OMR 500 to 5,000
203	Claiming a refund on incorrect documents; not displaying prices inclusive of tax	OMR 1,000 to 10,000
204	Not declaring the true tax in a return	1% to 25% of the tax difference
205	Tax evasion	300% of the tax difference linked to the evasion

As we read them, these articles do not mention e-invoicing or the format of an invoice. Before imposing any fine the Chairman must summon the person to be heard (Article 206). A person fined may appeal to the committee within 45 days of notification (Article 207), and then to the court within 45 days of the committee's decision (Article 208).

What we do not know

Whether the Tax Authority will publish an e-invoicing-specific fine schedule, and when. We found nothing indicating it.
Whether there is a grace period after 1 April 2027 or 1 October 2027. We found none published.
How Article 100 (8) applies to an invoice that was issued but not in the approved electronic form. Amended Article 143 requires the electronic form, but the text does not expressly tie a breach of it to this penalty.

We have seen commercial pages that quote specific e-invoicing fine figures. We could not trace any of them to Decision 189/2026, the VAT Law or the Regulations, so we do not repeat them.

What about asking for an exemption?

If you have serious reasons that prevent electronic issuing, the Chairman may excuse a taxable person on a reasoned request backed by documents, for a period the Authority sets, on condition that you file your return and pay the tax on time (Article 143 bis 2). The detail is on who must comply.

How to stay clear of a breach in practice

Know your date and finish connecting to a service provider before it.
Review what changes in your invoices, and make sure of unique numbering and the 15-day rule.
Keep your records and invoices for ten years. Wilfully not keeping them is an offence under Article 100 (7).
Ask your tax adviser about your own case. What we give here is a reading of published texts, not legal advice.

Frequently asked questions

Is there a fine for not issuing an e-invoice in Oman?

We found no e-invoicing-specific fine schedule in any official source. The Tax Authority says penalties will apply according to the regulations. The VAT Law already punishes wilfully not issuing a required tax invoice with two months to one year in prison, a fine of OMR 1,000 to 10,000, or either.

What is the penalty for not issuing a tax invoice in Oman?

Under Article 100 (8) of the VAT Law: imprisonment of not less than two months and not more than one year, a fine of not less than OMR 1,000 and not more than OMR 10,000, or either, for wilfully refraining from issuing a tax invoice that must be issued.

Are penalties applied automatically?

No. A criminal case for these offences can start only at the request of the Tax Authority Chairman, who can settle before a final judgment. Before an administrative fine the person must be summoned to be heard, and can appeal within 45 days.

Is there a grace period once the mandate starts?

We found no grace period or amnesty after 1 April 2027 or 1 October 2027 in any official source. We update this page when something changes that.

Can I be exempted from issuing e-invoices?

The Tax Authority Chairman can, on a request backed by documents and reasons the Authority accepts, for a period it sets, on condition that you file your return and pay the tax on time.

Early preparation costs less than any breach

Start by knowing your date, then check a real invoice from your software.

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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.