Oman is on its way to introducing mandatory e-invoicing, based on the 5-corner model, for B2B, B2C and B2G transactions.
Starting in August 2026, the country’s electronic invoicing rollout will be phased and will be centralised around a national system: Fawtara.
This page provides an ideal overview of the requirements for Oman. Bookmark it to stay ahead of regulatory changes.
Mandatory e-invoicing in Oman is set to begin in August 2026. While initially targeting large VAT-registered businesses, the mandate will expand to cover all VAT-registered taxpayers by 2028. These e-invoices will be submitted via the Fawtara system, governed by the Oman Tax Authority (OTA).
VAT-registered businesses in Oman should prepare for the phased rollout of mandatory e-invoicing by assessing their software needs to remain compliant with mandates.
B2G e-invoicing is also set to begin in August 2026, for selected large taxpayers.
The mandate will expand to cover all VAT-registered taxpayers by 2028 for B2G transactions.
G2B e-invoicing will be the final stage of the phased rollout of mandatory e-invoicing in Oman, added in Q1 2028, when government entities will be required to issue e-invoices to businesses.
The mandate covers all VAT-liable transactions, including those between businesses and public entities, requiring real-time reporting to the OTA.
Businesses who interact with the government should prepare to align their systems to remain compliant when the mandate goes live for B2G transactions.
Oman’s e-invoicing system will be based on the well-known 5-corner model.
The Peppol 5-corner model incorporates the tax authority into the standard Peppol network as an extra compliance layer, transforming it into:
The rollout will begin with large taxpayers who will be expected to use the national e-invoicing platform controlled by the Oman Tax Authority (OTA) for validating and exchanging e-invoices.
The Fawtara system will require real-time, structured e-invoices in XML or PDF/A-3 format only (moving away from manual and PDF invoices). The system will expand to all VAT-registered businesses by 2027/2028.
Learn more about Peppol e-invoicing.
The Fawtara system rollout begins in Q3 2026 for large taxpayers, and the full rollout is expected by 2028. The system will require e-invoices to be generated in structured formats (XML or PDF/A-3) with digital signatures and cleared through the Peppol 5-corner model with the OTA.
Businesses need to prepare by ensuring their ERP systems can integrate with the Fawtara system. Sovos can help. Get in touch with our tax experts to make sure your business aligns with the new Oman e-invoicing standards and requirements.
Here are the key dates in Oman’s e-invoicing mandate journey:
Ensure compliance with the Fawtara system mandate and future changes with Sovos. As your compliance partner, we provide expert advice and software solutions to ensure regulatory compliance in Oman—both now and in the future.
Contact us to discuss your needs.
E-invoicing is set to become mandatory in Oman from beginning with a phased rollout in August 2026. This initial phase will be for select large taxpayers to participate in, expanding to all VAT-registered large businesses by 2027 and the remaining taxpayers and government entities in 2028.
E-invoicing will require structured electronic formats, primarily XML or PDF/A-3 format, along with a digital certificate or signature for each e-invoice to ensure authenticity.
The Fawtara system is the national e-invoicing platform operated by the OTA for validating and exchanging e-invoices. The system uses the Peppol 5-corner model for real-time validation. The system seeks to improve tax compliance, reduce errors, and offer secure digital archiving for 10 years.
Existing ERP systems can be integrated with authorized service providers, provided they support the required formats. For compliance software solutions, get in touch with the expert team at Sovos.
