Voluntary e-invoicing 2023; mandatory to be confirmed
Sultanate of Oman Tax Authority has confirmed its plan to introduce electronic invoicing via a formal Request for Information tender request. “The plan is to open e-Invoicing to VAT registered taxpayers in Oman on a voluntary basis to start, and then subsequently on a compulsory basis,” the RFI added.
It is not clear if Oman will introduce a pre-clearance Continuous Transaction Control e-invoicing model, whereby the tax authorities reveive and then validate the invoice before it being recognised as a VAT invoice.
Bahraini e-invoicing may follow shortly, with the tax offices now completing research on invoice use.
CTC e-invoicing and real-time models
| Invoice reporting model | Examples | Features |
| 1. Real time invoice reporting | Spain, Hungary, South Korea | Invoice listing submitted immediately after invoice issued |
| No acceptance or regulation of invoice by tax authorities | ||
| 2. Central platform exchange | Italy, Turkey | Platform responsible for invoice forwarding to customer |
| Customer or receiver may review and reject invoice | ||
| 3. Central clearance | Govt platform accepts invoices, validates, and buyer acknowledges invoice | |
| Brazil, Colombia | Pre-clearance variation - clearance before invoice exchange | |
| Chile, Costa Rica | Post-clearance - clearance short time after exchange | |
| Document types not regulated and therefore inconsistent and may resort to email and similar | ||
| 4. Decentralised clearance | Mexico, Guatemala, Peru, France | Certified e-invoice agent (PAC) submitts inoices |
| Document types not regulated and therefore inconsistent and may resort to email and similar |
Oman introduced VAT in April 2021. It was the fourth of the six Arab Gulf states to roll out VAT as part of new Customs and VAT union. So far, only Saudi Arabia e-invoicing has also been introduced at the end of 2021.
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Middle East & Africa e-invoicing
| Country | Date | Comments (click for details) |
| Bahrain | 2023? | Plans underway |
| Egypt | Sep 2021 | Pre-clearance model roll out 2021-22 |
| Israel | Proposal | Pre-clearance to follow Chile model |
| Jordan | Proposal | Pre-clearance e-invoices and pre-filled VAT returns |
| Kenya | Aug 2021 | TIMS e-invoice |
| Nigeria | Apr 2021 | Automated Tax Administration System ATAS |
| Oman | Jan 2023 | Potential e-invoicing implementation |
| Saudi Arabia | Dec 2021 | Pre-clearance e-invoicing |
| Tanzania | 2022 | VFD pre-clearance e-invoicing |
| UAE | 2022/23 | E-invoice regime |
| Uganda | Jan 2021 | Pre-clearance e-invoice and fiscal cash registers |
