How long must e-invoices be archived in Oman?

OTA’s published Fawtara FAQ says taxpayers are responsible for storing and archiving e-invoices under Oman’s VAT legislation. Article 70 of Oman’s VAT Law requires tax invoices, accounting records and books, customs documents relating to imports and exports, and other relevant documents to be retained for 10 years following the end of the tax year in which the VAT return is filed. The period is 15 years for records related to real estate.

An e-invoicing system should therefore support more than storing a readable PDF. Businesses need to preserve the electronic invoice and its related information so it can be retrieved and produced for the OTA when required. Keep associated credit notes, debit notes, customs documents, submission statuses, and audit evidence in a way that maintains the transaction trail.

Confirm any additional technical archiving requirements against the latest OTA guidance and ensure records remain accessible if the business changes ERP systems or service providers.

Key points

• Apply the statutory retention period: The VAT Law provides for 10 years, with 15 years for real-estate-related records.
• Retain electronic records and supporting evidence: Keep the invoice, related adjustment documents, and relevant transaction records.
• Make records retrievable: Ensure authorised staff can locate and export records for an OTA request or audit.
• Plan for system changes: Include data export and continuity arrangements when changing providers or ERP platforms.