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.
The 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.
