Oman has introduced an important update to the implementation timeline for its national Fawtara e-invoicing system.
On 9 August 2026, the Oman Tax Authority issued Decision No. 189/2026, amending certain provisions of the Executive Regulations of the Value Added Tax Law and establishing the legal basis for mandatory electronic tax invoicing.
Mandatory E-Invoicing Moves to April 2027
Under the newly announced timetable, mandatory e-invoicing for large VAT-registered businesses will begin on 1 April 2027.
This represents a change from the Tax Authority’s previously published Fawtara roadmap, which indicated February 2027 for the rollout to all large VAT-registered companies.
The new mandatory implementation schedule is:
- 1 April 2027: VAT-registered taxpayers with annual supplies exceeding OMR 5 million
- 1 October 2027: VAT-registered taxpayers with annual supplies of OMR 5 million or less
The Tax Authority has therefore introduced a clear annual-supplies threshold for determining when taxpayers become subject to the mandate.
Pilot Phase Continues in August 2026
The mandatory timeline change does not affect the initial pilot. The Tax Authority has selected 100 companies to participate voluntarily in the pilot phase, which is scheduled to begin at the end of August 2026.
The pilot will allow the Tax Authority and participating businesses to test the Fawtara infrastructure ahead of mandatory implementation.
What Businesses Should Do Next
Businesses operating in Oman should reassess their implementation plans against the new April and October 2027 deadlines, determine which phase applies based on their annual supplies, and continue preparing their systems for structured e-invoice exchange through a Tax Authority-accredited service provider.
