What are the penalties for e-invoicing non-compliance in Oman?

OTA’s published Fawtara FAQ states that penalties will apply according to the applicable regulations. The public e-invoicing guidance referenced for this FAQ does not provide a complete, separate schedule of Fawtara-specific fines for every type of non-compliance. Businesses should not rely on an unverified fine amount or assume that a penalty applies in every case.

Existing VAT obligations remain relevant. Oman’s VAT Law requires taxable persons to maintain accounting records and retain tax invoices, accounting records, books, and relevant import and export customs documents. The law sets a standard retention period of 10 years after the end of the tax year in which the VAT return is filed, extended to 15 years for records related to real estate. Failure to meet record-keeping obligations may carry consequences under the applicable law.

For a particular breach, check the current VAT Law, Executive Regulations, OTA decisions, and any e-invoicing-specific rules in force at the time. An accredited service provider can support technical compliance, but the taxpayer remains responsible for its own invoicing and tax obligations.

Key points

• Check the current legal provisions: OTA says penalties apply according to the applicable regulations.
• Do not rely on unofficial penalty figures: Verify the legal basis and amount before publishing or acting on a claimed fine.
• Keep required records: VAT Law record-keeping duties continue to apply to e-invoices and supporting documents.
• Retain taxpayer oversight: Provider validation does not transfer the taxpayer’s legal responsibility for compliance.