What is the legal basis for e-invoicing in Oman?

Oman's e-invoicing requirements are being established through its VAT legislation, related regulations, and decisions issued by the Oman Tax Authority.

A major recent development was Tax Authority Decision No. 189/2026, issued on 9 August 2026. The decision amended provisions of the Regulations of the Value Added Tax Law relating to the issuance of tax invoices in an approved and secure electronic format.

The amendment establishes a legal basis for electronic tax invoices that preserve the integrity of invoice data and support electronic retention. The Tax Authority has also been developing the technical specifications and operational requirements needed to implement the system.

The legal framework is important because e-invoicing is not simply a technology project. Once a taxpayer falls within a mandatory rollout phase, the applicable electronic invoicing requirements become part of its tax compliance responsibilities.

Businesses should therefore consider both the VAT legislation and the latest technical guidance issued by the Oman Tax Authority when preparing for implementation.

Key points

• E-invoicing is linked to Oman's VAT legal framework.
• Decision No. 189/2026 introduced important electronic tax invoice requirements.
• Tax invoices must use an approved and secure electronic format.
• Electronic records must maintain invoice integrity.
• Technical requirements are being developed and updated by the OTA.