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Oman e-invoicing Jan 2023

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

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