Electronic invoicing guide
Oman
Digital reporting requirements
To be Descentralized, Peppol 5 corner model.
Obligatory
To be mandatory for B2G, B2B & B2C.
Authority
The Sultanate of Oman Tax Authority (OTA).
Platform
E-invoice Platform (IEP).
Format
TBC – Peppol.
Storage time
10 years
Reporting and processes
Processes
Oman plans to adopt the PEPPOL 5-corner model, which involves:
Standardized Invoices: Invoices will follow a standardized format (aligned with PEPPOL BIS and the European Standard EN 16931) to ensure compliance with the regulations of the Omani Tax Authority (OTA).
Access Points and Service Providers: Invoices will be sent through Accredited Service Providers (ASPs), which act as access points to facilitate the secure and structured exchange of data between supplier and buyer.
Validation and Approval: ASPs will validate invoices based on the technical and tax requirements defined by the OTA. Only properly structured and complete invoices will proceed to the next steps in the process.
Data Sharing with the OTA: At the same time invoices are sent to buyers, approved invoice data will also be transmitted to the OTA’s central platform through a government-managed middleware system, enabling real-time supervision under a Clearance-type model.
Delivery to the Customer: Once validated and recorded, invoices are delivered to the final customer through their own service provider, ensuring traceability, data integrity, and regulatory compliance.
Upcoming legislative changes
The Omani Tax Authority (OTA) planned to launch electronic invoicing in 2024, but the project was delayed due to a lack of technical specifications.
In August 2024, the OTA published a tender to create an Integrated Electronic Invoicing Platform (IEP) based on a five-part model, and in May 2025, it signed with Omantel for the construction of the infrastructure.
The system will be implemented in phases:
Q3 2026: Start with the top 100 taxpayers.
Q1–Q2 2027: Extension to all large taxpayers.
Q3 2027–Q2 2028: Inclusion of all B2B, B2G, and B2C transactions. Q1–Q2 2028: Mandatory for G2B.
Companies must prepare for a CTC model, where invoices are validated before being delivered to recipients.
Links of Interest and documents
Links of interest
https://tms.taxoman.gov.om/portal/web/taxportal/home
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