Tax Authority green lights B2B Peppol-based e-invoicing infrastructure; 2026 September 1st wave
Delayed plans back on track to introduce mandatory B2B e-invoicing in the Gulf state of Oman
12 May 2025 – the Oman Tax Authority announced it has contracted with IT infrastructure developer, Omantel, to implement an e-invoicing regime. The TA is expected to start a phased launch of mandatory e-invoicing based on a 5-corner model including Peppol in 2026:
- Sep 2025: consultations and initial model design starts
- Jan 2026: design phase with OTA
- Sept 2026: first wave with 100 largest taxpayers;
- Jan 2027: second wave other largest B2B taxpayers;
- Sept 2027: third wave with other taxpayers; and
- Jan 2028: B2G
There had been a plan for 2024 launch; but this was put on hold.
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. UAE e-invoicing is expected for 2026.
Bahraini e-invoicing may follow shortly, with the tax offices now completing research on invoice use.
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