E-Invoicing Country

Oman

Coming

Coming

Flag of Oman

Mandate Overview

The mandate

Oman's Tax Authority (TA) has confirmed plans to introduce a phased e-invoicing mandate, with a voluntary onboarding phase opening in 2024 and mandatory waves anticipated to begin in 2025-2026. As of early 2026 the formal technical specifications and onboarding wave thresholds have not been published in binding form, and timelines have shifted from earlier industry expectations. Oman's framework is widely anticipated to align with the Saudi ZATCA Fatoora two-phase model given the GCC's coordinated approach to digital tax administration, but the TA has the latitude to customize. Businesses should monitor TA communications closely.

Timeline

Key milestones

2024
Jan 2024
  • TA opens voluntary e-invoicing onboarding phase

2025
Aug 1, 2026
  • Anticipated start of phased mandatory waves (specific dates pending TA publication)

Flowie Coverage

How Flowie supports Oman

Flowie tracks Oman e-invoicing program development and is preparing as a candidate ASP/integrator. Generation and clearance support will be aligned to TA specifications once published.

FAQ

Common questions

Is e-invoicing mandatory in Oman today?

No. The TA has opened a voluntary onboarding phase and confirmed the intent to make e-invoicing mandatory in waves starting in 2025-2026, but the formal technical specifications and binding onboarding schedules have not yet been published. Public timelines should be treated as indicative.

What format will Oman require?

Not yet officially confirmed. Given GCC alignment around the Saudi ZATCA model, a UBL-based structured invoice with cryptographic stamping and TA clearance is widely anticipated, but Oman has not formally selected a format.

Ready for Oman?

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