VAT-registered businesses with annual supplies above OMR 5 million.
Oman's Tax Authority is making electronic tax invoices mandatory for VAT-registered businesses in two phases during 2027. Here is what the rules ask for, which date applies to you, a six-step checklist, and how CloudTech systems get you there.
Last reviewed · Read Decision 189/2026 (PDF, Arabic)
VAT-registered businesses with annual supplies above OMR 5 million.
Every other VAT-registered business — annual supplies up to OMR 5 million. That is most shops, hotels, workshops and SMEs.
Sources: Tax Authority Decision No. 189/2026 (Official Gazette No. 1660, issued 3 August 2026; PDF in Arabic) amending the VAT Executive Regulations, and the Oman Observer report (12 August 2026). Last reviewed . This page is a plain-language summary, not tax advice — check the technical specifications and the list of licensed providers on the Tax Authority portal.
Tax invoices are issued in an approved, secure electronic format within 15 days of the supply or advance payment, each with a unique number, kept intact and retained.
Simplified tax invoices — such as till receipts — must be issued within the same timeframes as tax invoices. Some technical details for these consumer (B2C) invoices are still pending from the Tax Authority.
The Tax Authority notifies businesses of the companies licensed to provide e-invoicing services, and businesses must use them.
Your system must meet the Tax Authority's technical specifications, be protected against unauthorised access, and have procedures for breakdowns and data recovery.
Annual supplies above OMR 5 million: 1 April 2027. Every other VAT-registered business: 1 October 2027.
Move invoices out of Word, Excel and receipt books — till receipts included — into a POS or accounting system.
Names, addresses and VAT numbers for your business customers.
Make sure every product and service carries the right VAT treatment.
How and when will your system connect to a Tax Authority-licensed e-invoicing provider?
Set up backup and breakdown procedures, run test invoices, and train cashiers and accounts staff before your date.
Our systems are built in Muscat and issue VAT invoices today. We are adding e-invoicing to the same platform, and confirm what your business needs — and when — after a technical assessment.
Systems: POS · Business ERP · Hotel · Garage
In two phases: from 1 April 2027 for businesses with annual supplies above OMR 5 million, and from 1 October 2027 for every other VAT-registered business, under Tax Authority Decision No. 189/2026.
Taxable persons — businesses registered for VAT. Tax invoices are required for supplies to businesses and to consumers, deemed supplies and payments received before the supply. Simplified tax invoices, such as till receipts, must be issued within the same timeframes, though some technical details for these consumer (B2C) invoices are still pending.
The decision sets dates for taxable persons. If you are not registered for VAT it does not set a date for you, but check with your tax adviser if you are close to the registration threshold.
Not once your phase starts. Tax invoices must be issued in an approved, secure electronic format through a system that meets the Tax Authority's technical specifications and works with a licensed provider — which a spreadsheet or word processor cannot do on its own.
The Chairman of the Tax Authority may grant a time-limited exemption on a formal request supported by documents and acceptable reasons. Other tax obligations, such as filing returns and paying tax, continue.
We are developing an e-invoicing connector for POS and Business ERP that will work through a Tax Authority-licensed provider, with the rest of the suite following on the same platform. Release and rollout timelines are confirmed after a technical assessment, as the Tax Authority publishes its technical specifications and licensed providers.
It depends on your data, branches and current system. We confirm the timeline after a technical assessment — start well before your date to leave time for testing.
Tell us your type of business, number of branches and current system, and we will tell you your date and what you need to get ready — in one WhatsApp conversation.
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