The Oman Tax Authority (OTA) has issued Decision No. 189/2026, amending the Executive Regulations of the VAT Law, to give the Fawtara e-invoicing programme its first legal footing since it began. The Decision is still pending official publication in the Gazette.
The decision replaces the previously announced four-phase rollout with two compliance dates:
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1 April 2027: Mandatory e-invoicing begins for taxpayers whose annual supplies exceed OMR 5 million (~ EUR 11 254 500)
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1 October 2027: Mandatory e-invoicing begins for taxpayers whose annual supplies do not exceed OMR 5 million (~ EUR 11 254 500)
Ahead of these dates, OTA allows voluntary early adoption: the 100 companies selected for the pilot group began in August 2026, and any other business may opt in early on the same basis. However, no obligation applies to any taxpayer before 1 April 2027.
Alongside the commencement dates, Decision 189/2026 confirms the e-invoice format, integrity, and simplified-invoice requirements previously known only through OTA guidance, now with binding legal force, and introduces genuinely new obligations:
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The OTA must announce to taxpayers the companies licensed to provide approved e-invoicing services.
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Taxpayers bear independent statutory responsibility for system security.
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The Chairman may grant a taxpayer a temporary exemption from e-invoicing, conditional on continued timely filing and payment of tax due.
The OTA’s existing e-invoicing FAQ, last updated 30 June 2026, still describes the earlier four-phase timetable; until the two are reconciled, businesses should treat the OMR 5 million turnover threshold as the operative test for their compliance date.
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