Decision No. 189/2026
OTA decision making e-invoicing binding and setting the commencement dates
Decision No. 189/2026, issued on 9 August 2026, is the regulation that makes Oman's e-invoicing mandate legally binding. It amends the VAT Executive Regulations, replacing Article 143 so a taxable person must issue tax invoices in an approved, secure electronic format carrying a unique number for each invoice.
Related terms
Browse all →Royal Decree No. 121/2020 (Oman VAT Law)
Law & RegulationOman's VAT Law, the primary legislation the e-invoicing obligation sits under
Wachstumschancengesetz
Law & RegulationThe Growth Opportunities Act of March 2024, the German federal law that introduced mandatory B2B e-invoicing into the VAT Act by redefining the E-Rechnung in §14 UStG.
§14 UStG (German VAT Act)
Law & RegulationThe section of the German VAT Act (Umsatzsteuergesetz) that governs invoices, including mandatory invoice content and, since the Wachstumschancengesetz, the E-Rechnung definition and the B2B duty to issue one.
Access Point (Oman)
Peppol & NetworksThe Peppol connection point through which invoices are exchanged
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