Law & RegulationOman
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
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
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