Oman is moving forward with a national e-invoicing program designed to shift the market away from paper and PDF invoicing toward standardized, structured electronic invoices. Invoices are expected to be created from approved electronic systems, exchanged digitally, and retained in a way that supports verification, auditability, and automation across the invoice lifecycle.
1. What “e-Invoicing” will mean in day-to-day operations
The intended model is that invoices are issued electronically in an approved format, supported by a digital certificate to ensure reliability and verification, and transmitted through compliant channels.
Key operational points highlighted in the FAQ include:
- Electronic invoices become the legal document: after official implementation, the electronic invoice will be the only legal document.
- Invoices must be issued directly from the approved electronic system, rather than being created manually and then entered electronically afterward.
- Invoices can be corrected by issuing an electronic credit or debit note.
- Compatibility and connectivity: the FAQ lists XML or PDF/A-3 for invoice issuance and API connectivity as the compatibility standard.
- A digital certificate is required to ensure reliability and verification.
- ERP replacement is not automatically required: the FAQ notes companies do not necessarily need to change their ERP; integration is possible if the current system is compatible.
- Penalties and grace period: penalties will apply according to regulations, with a grace period before enforcement.
- E-invoices will be archived for 10 years (5 years in the system + 5 years in an electronic archive).
2. The 5-corner model: how invoices are expected to move
The official portal describes a 5-Corner Model for secure, standardized invoice exchange between service providers, and the tax authority.
In simple terms, the e-invoice flow is expected to work like this:
- The supplier generates the invoice in their ERP/billing system.
- The invoice is routed to the supplier’s accredited service provider (SP).
- The invoice is exchanged to the buyer’s accredited SP.
- The buyer receives the invoice electronically
- In parallel, invoice data is transmitted to the tax authority’s platform as part of the same controlled exchange flow, with acknowledgements confirming key steps.
The portal also publishes Service Provider Accreditation Criteria, describing mandatory requirements and obligations for entities that want to qualify as Accredited Service Providers.
3. Official rollout timeline
The rollout is planned in four phases, with the timeline set out as follows:
- Phase 1(Pilot Phase): 100 large VAT-registered companies — starts August 2026
- Phase 2: All large VAT-registered companies — starts February 2027
- Phase 3: All remaining VAT-registered taxpayers — starts August 2027
- Phase 4: Government institutions/entities — starts February (year to be announced)
4. The draft Data Dictionary: what it is and why it matters
A first draft of the e-invoicing Data Dictionary has been shared with selected taxpayers during the early consultation stage. It describes the standard invoice data structure for compliant electronic invoices, covering, business terms, validation expectations, and standardized code lists. In practical content, it points to the types of information that need to be consistently captured on e-invoices (such as seller/buyer details, invoice identifiers and dates, line-level information, VAT/tax elements, totals, and invoice references) and the controls that help keep those invoices consistent and machine-readable across different ERP environments. The draft also indicates that e-invoicing is intended to apply to all transaction types and across B2B, B2C, and B2G transactions. As a draft shared for consultation, it should be treated as baseline, while expecting refinements as the program progresses.
Conclusion: what to do next
Oman’s e-invoicing program is steadily progressing toward phased mandatory adoption, and the most successful implementations will be those that start preparation early.
From a practical standpoint, readiness comes down to three parallel workstreams: process, data, and technology. Review and standardize invoicing and correction workflows, strengthen master data quality and consistency so invoices can be populated reliably, and design your ERP/billing integration around the accredited service-provider exchange model with clear handling for acknowledgements, exceptions, and archiving. Taking these steps now reduces delivery risk, and positions the business to comply smoothly as Oman’s rollout progresses.
