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
1. Standardized Invoices: Invoices will follow a standardized format to ensure compliance with OTA regulations.
2. Access Points and Service Providers: Invoices will be sent through access points or service providers who validate and approve them as predefined guidelines.
3. Validation and Approval: Service providers will check invoices for compliance before sending them to the OTA.
4. Data Sharing with OTA: Approved invoices will be shared with the OTA to enhance monitoring and 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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