Which businesses must comply with Oman e-invoicing?

Oman's rollout is being introduced progressively across VAT-registered taxpayers.

The current implementation plan is:

• Phase 1: 100 selected large VAT-registered companies.
• Phase 2: all large VAT-registered companies.
• Phase 3: all remaining VAT-registered taxpayers.
• Phase 4: government institutions and entities.

This means SMEs are not permanently excluded. The OTA specifically confirms that SMEs will be included in Phase 3.

The detailed legislation and final implementation requirements should also be followed as they are released, because the Tax Authority continues to update its Fawtara guidance.

Key points

• VAT-registered businesses are being brought into the system in stages.
• Large taxpayers are addressed first.
• SMEs are included in Phase 3.
• Government entities are addressed separately in Phase 4.
• Out-of-scope supplies are currently not required to be issued as e-invoices, subject to final legislative clarification.