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Oman e-invoicing Oct 2024 launch faces delay

Voluntary e-invoicing April 2024; but October 2024 mandatory launch may be delayed

Sultanate of Oman Tax Authority has confirmed its plan to introduce VAT 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. A voluntary launch period between April and September 2024 is envisaged; followed by mandatory e-invoicing from October 2024.

However, there is still no sight of clear design or systems specifications yet. Based on other countries’ experiences, with just seven months to go, this means a postponement to the October 2024 full launch is likely.

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.

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 2025.

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. Central platform exchange Italy, Turkey Platform responsible for invoice forwarding to customer
Customer or receiver may review and reject invoice
2. 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
3. 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
4. Real time digital reporting Spain, Hungary, South Korea Invoice listing submitted immediately after invoice issued
No acceptance or regulation of invoice by tax authorities


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