Royal Decree No. 121/2020 (Oman VAT Law)
Oman's VAT Law, the primary legislation the e-invoicing obligation sits under
Royal Decree No. 121/2020 is Oman's VAT Law, issued on 12 October 2020 and in force from 16 April 2021, introducing VAT at 5%. It defines the tax invoice, sets record-keeping and penalty provisions, and is the primary legislation the Fawtara e-invoicing obligation sits under.
Related terms
Browse all →Decision No. 189/2026
Law & RegulationOTA decision making e-invoicing binding and setting the commencement dates
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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