Oman regulatory update- E-reporting
- Deadlines
Oman Publishes New Details on Upcoming E-Invoicing System
Oman’s Tax Authority outlines details of its e-invoicing rollout and 5-corner model, with pilots starting in August 2026 and full implementation by August 2027.
SwathyContent MarketerPublishedReading time1 min readThe Oman Tax Authority (OTA) has released further details on the country’s upcoming e-invoicing system, including the implementation timeline, 5-corner model structure, and accreditation criteria for service providers.
Under the proposed 5-corner model, suppliers will send invoices to accredited service providers, who will then report them to the OTA system and forward them to the buyer’s service provider, ensuring real-time tax reporting and data validation.
Rollout Timeline
- August 2026: Pilot launch with 100 large VAT-registered companies
- February 2027: Expansion to all large VAT-registered taxpayers
- August 2027: Inclusion of all remaining VAT-registered taxpayers
- TBA: Government entities and institutions
Accreditation Requirements for Service Providers
To qualify, service providers must:
- Be commercially registered in mainland Oman
- Hold a minimum paid-up capital of 60,000 OMR (≈135,340 EUR)
- Submit a declaration of no bankruptcy, insolvency, or criminal proceedings
- Meet technical and security standards, including ISO/IEC 27001 certification
These updates mark a key step toward Oman’s full adoption of structured e-invoicing and real-time reporting for VAT compliance.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 27 Nov 2025
- Effective date
- Not set
- Content review
- Pending regulatory review
Oman: current requirements
- B2B
- Upcoming
- B2G
- Upcoming
- B2C
- Not confirmed
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