Electronic Invoicing in Oman
Is e-invoicing mandatory in Oman?
Oman is implementing mandatory e-invoicing for B2B and B2G transactions with a staggered approach, starting in 2026.
Who is affected?
The e-invoicing mandate applies to all VAT-registered taxpayers required to issue invoices under the Oman VAT law.
Compliance requirements
Once mandatory e-invoicing starts, businesses must issue invoices in the Oman Peppol PINT OM format via accredited service providers. Invoices must be reported in real-time to the Federal Tax Authority (Fawtara).
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- 2026-08-01: Mandatory e-invoicing for one hundred large VAT-registered companies.
- 2027-02-01: Mandatory e-invoicing for all large VAT-registered companies.
- 2027-08-01: Mandatory e-invoicing for all VAT-registered taxpayers.
Standards & Platforms
Platforms
The national platform is run by Fawtara. When e-invoicing becomes mandatory, invoices will be transmitted via accredited service providers connected to Fawtara using a five-corner Decentralised Continuous Transaction Control and Exchange model based on the Peppol network.
What formats are required in Oman?
Under the new mandate, e-invoices must comply with the national Peppol PINT OM format.
Archiving in Oman
What are the archiving requirements in Oman?
Invoices must be stored for ten years after the related tax period. In certain cases, such as real estate transactions or tax disputes, the retention period may extend up to 15 years. Electronic archiving is allowed if access, readability, and auditability are ensured.
Legal invoice:
- For suppliers: A legal invoice is an electronic invoice issued in structured Peppol PINT OM format.
- For buyers: A legal invoice is the structured Peppol PINT OM invoice received from the supplier.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
Prepare compliance: Prepare for mandatory structured e-invoicing via accredited providers.
Archive properly: Retain records for ten years (or longer if required).
Oman e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | From Aug 1st 2026 |
| B2B | Mandatory | From Aug 1st 2026 |
Supplier requirement: Omani suppliers must be able to issue Peppol PINT OM structured e-invoices via accredited service providers according to the mandate timelines.
Buyer requirement: Omani buyers must be able to receive and store validated Peppol PINT OM invoices through accredited service providers according to the mandate timelines.
Archiving requirement: Invoices must be stored for ten years (or up to 15 years in special cases) after the relevant tax period.
