Oman’s mandatory e-invoicing system, Fawtara, went live in August 2026 for the first 100 large VAT-registered companies selected by the Oman Tax Authority. It will extend in phases to all VAT-registered businesses, including SMEs. If you are VAT-registered in Oman, you will need to issue and receive invoices as structured electronic data, not as PDFs or paper.
The rollout timeline
The Tax Authority’s Fawtara FAQ dated 30 June 2026 sets out four phases:
- Phase 1, August 2026: 100 large VAT-registered companies selected and notified by the Tax Authority.
- Phase 2, February 2027: all other large VAT-registered companies.
- Phase 3, August 2027: all remaining VAT-registered businesses, including SMEs.
- Phase 4: government institutions and entities, date to be announced.
Only the Phase 1 date is firm; the Authority has said later dates follow a timeline still to be set in legislation, and some reports refer to an amended schedule. Confirm your own phase and date with the Tax Authority rather than relying on these dates alone.
How Fawtara works
- It is built on the Peppol network. The Tax Authority became a recognised Peppol Authority in 2026 and has published the PINT-OM specification for Oman e-invoices.
- Businesses connect through an accredited service provider, which exchanges invoices with buyers and reports them to the Tax Authority.
- A PDF emailed to a customer is not an e-invoice. Invoices must be structured data in the required format.
Readiness checklist
- Confirm which phase applies to your business.
- Clean your master data: customer and supplier VAT numbers, addresses and product tax codes.
- Check whether your accounting or ERP system can produce PINT-OM invoices, or what upgrade it needs.
- Choose an accredited service provider and plan the integration well before your go-live date.
- Map exceptions: credit notes, cancellations, rejected invoices and corrections.
- Train the team who raises and approves invoices.
What it means for VAT returns
With invoice data reported in near real time, the Tax Authority will see mismatches between your invoices, your customers’ records and your VAT return. Clean, reconciled books matter more than ever.
Source: Oman Tax Authority, Fawtara (E-invoicing) FAQ, June 2026.
Last reviewed: October 2026. This article is general information, not advice for your specific situation. Rules change; check the official source or speak to us before acting.
Need help with this? Email consult@panaceawfs.com for a free consultation, or see our Oman VAT services.