Question and answer · Fawtara

Who must comply with e-invoicing in Oman?

The short answer

Every VAT-registered business in Oman has to issue its invoices electronically. Only the start date differs: businesses whose annual supplies exceed OMR 5 million start on 1 April 2027, and those at or below OMR 5 million start on 1 October 2027. A business that is not VAT-registered is not covered while it stays unregistered. There is no exemption by industry.

Test one: are you VAT-registered? If not, the mandate does not currently reach you.
Test two: do your annual supplies exceed OMR 5 million? Yes means 1 April 2027, no means 1 October 2027.
No exemption by sector. An individual exemption is possible on request to the Tax Authority Chairman, on stated conditions.
Source: Article 3 of Tax Authority Decision No. 189/2026, and the Tax Authority's own FAQ.

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

Find your situation

This table covers the common cases. Each row follows the text of the Decision and the Tax Authority's FAQ, not our own interpretation.

Your situation	Are you covered?	From
VAT-registered, annual supplies above OMR 5 million	Yes	1 April 2027
VAT-registered, annual supplies OMR 5 million or less	Yes	1 October 2027
Registered for VAT voluntarily, below the mandatory threshold	Yes. The Tax Authority says all VAT-registered taxpayers come under e-invoicing once the rollouts are complete	1 October 2027
Not registered for VAT	No, while you stay unregistered. It changes the day you register	Not applicable
Selected by the Tax Authority for the pilot since August 2026	Yes, on an earlier date	The date in your notice from the Authority
Part of a VAT group	Yes, following the rollout dates	The date that applies to your group

The FAQ also confirms that business-to-business, consumer (B2C) and government (B2G) invoices all go live together. There is no separate later date for any of them.

How the OMR 5 million test works

Article 3 of the Decision ties the date to the taxable person's annual supplies, not to profit and not to capital. Above OMR 5 million starts on 1 April 2027. A business that does not exceed that figure, including one that reaches exactly OMR 5 million, starts on 1 October 2027.

The Tax Authority's official tool asks for two things: your current annual supplies and your expected future annual supplies. If you are close to the OMR 5 million line, use the official tool and ask your accountant to confirm the figure the Authority will use.

Two numbers people confuse: 38,500 and 5 million

OMR 38,500: the mandatory VAT registration threshold as currently reported, with voluntary registration open from OMR 19,250. It decides whether you are VAT-registered at all. These figures are set by decision of the Tax Authority Chairman with Cabinet approval, so they can change.
OMR 5 million: a line that separates two dates only, 1 April 2027 and 1 October 2027. It has nothing to do with VAT registration.

In practice a small VAT-registered business with a few tens of thousands of rials in supplies is covered on 1 October 2027 like everyone else. Some pages online present OMR 38,500 as the e-invoicing threshold. That mixes up the two.

Are there any exemptions?

Not by industry. The Tax Authority's FAQ states that there are no industry exceptions and that taxpayers must comply according to their own rollout.

An individual exemption exists, with conditions. Article 143 bis 2 of the Executive Regulations, as added by Decision 189/2026, lets the Tax Authority Chairman excuse a taxable person from issuing electronic tax invoices for a period the Authority sets. Two conditions apply: the taxpayer applies to the Authority with supporting documents and reasons the Authority accepts, and throughout the period files its VAT returns and pays the tax due on time.

What about VAT-exempt or out-of-scope supplies? The Authority's FAQ answers that question only by referring to applicable laws and regulations, so we do not claim an answer here. Ask your tax adviser or the Authority about your case. Exports do have a described flow, covered on the requirements page.

What if your customers or suppliers are not on it yet?

For a while some businesses will be covered and others will not. The Authority's FAQ addresses these cases:

You are covered and your customer is not: you submit the invoice to your accredited service provider, which sends the tax data to the Tax Authority, and you exchange the invoice with the customer in the way and format you use today.
Your supplier is VAT-registered but has not started yet: it keeps invoicing as it does now, as long as the invoices comply with the VAT rules, and you can claim input VAT on the terms that apply today.
Your supplier is not VAT-registered: it may not charge VAT on its invoices, so there is no input VAT for you to claim. Companies can report such invoices, where an unregistered business has charged VAT, to the Tax Authority.

How to check your own date

Have your VAT number (VATIN, which starts with OM) and your annual supplies from your VAT returns ready.
Use the Tax Authority's official tool for your potential implementation period. It asks for your VATIN and your current and expected supplies bands, and the Authority says it is for awareness and preparation only.
Or try our free deadline checker. It runs in your browser and sends nothing you type to anyone.
If you received a pilot notice from the Tax Authority, follow the date in it.
Then read the deadlines page to plan the time you have, and the requirements page to see what changes in your invoices.

Frequently asked questions

Does e-invoicing apply to small businesses and sole traders?

It applies to every taxable person registered for VAT. The Decision does not exempt anyone by size or legal form, so the smallest VAT-registered business starts on 1 October 2027. A business that is not registered is not covered while it stays unregistered.

Is e-invoicing mandatory in Oman?

Yes, for every VAT-registered business, on two legal dates: 1 April 2027 for annual supplies above OMR 5 million and 1 October 2027 for everyone else. A selected pilot group has been onboarding since August 2026.

Does it cover consumer invoices and government customers?

Yes. The Tax Authority's FAQ says consumer (B2C) and government (B2G) invoicing go live at the same time as business-to-business invoicing.

I registered for VAT voluntarily. Am I covered?

Yes. The Tax Authority says all VAT-registered taxpayers will come under e-invoicing once the rollouts are complete, so voluntary registration puts you in scope.

Do I need to become an accredited service provider?

No. You choose one of the providers the Tax Authority has accredited to validate and transmit your invoices. Accreditation is a separate route for companies that want to serve others.

Can the Tax Authority exempt me from e-invoicing?

The Chairman can, on a request with supporting documents and reasons the Authority accepts, for a period it sets, on condition that you file your VAT return and pay the tax on time. It is not a sector exemption and not an automatic right.

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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.