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Oman

Middle East & AfricaPlanned

Oman is developing an e-invoicing system under Oman Tax Authority leadership, aligning with the digitalization trend in the Gulf region.

Legal Framework

Legal Basis

Governed by Royal Decree 121/2020 (VAT Law) and Oman Tax Authority regulations.

Key Regulations

  • VAT implementation: 5% VAT since April 2021
  • E-invoice planning: Infrastructure work ongoing by tax authority
  • GCC alignment: Regional digitalization targets
  • Managed by Oman Tax Authority

Technical Requirements

Technical Requirements

Format

  • Official format not yet announced
  • Alignment with GCC and international standards expected

Transmission

  • Planned via tax authority platform
  • Digital infrastructure under development

Document Types

  • E-Invoice (planned)

Key Dates

2027-01-01

E-invoice mandate (planned)

TaxTen Service

TaxTen provides technical consulting and integration services in preparation for Oman's e-invoice mandate.

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