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
Access Point (Oman)
Peppol & NetworksThe Peppol connection point through which invoices are exchanged
E-Invoicing Oman
E-Invoicing OverviewOman's national e-invoicing programme, Peppol-based, phased from 2026
Fawtara
E-Invoicing OverviewThe OTA's e-invoicing system, Arabic for invoice, what the mandate is called
Need to comply with Decision No. 189/2026?
Talk to our compliance team — we’ll show you exactly how Complyance handles it.
