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When does Phase 2 of Oman e-invoicing start?

Swathy
Swathy
Published on Sep 11, 2026
Table of Contents

Phase 2 starts in February 2027.

It expands e-invoicing beyond the initial 100 companies to all large VAT-registered companies covered by the second phase.

This means a large VAT-registered business that was not selected for the August 2026 rollout should not assume that it is outside the e-invoicing programme. It should prepare for the February 2027 expansion and check its rollout status with the Tax Authority.

Key points

  • Phase 2 begins: February 2027.
  • It expands coverage to all large VAT-registered companies.
  • Businesses should not wait for their implementation month to begin technical preparation.
  • OTA provides rollout support and communicates with rollout participants in advance.
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