A dated log of announcements and milestones, newest first, each with its source.
Upcoming
Electronic tax invoices become mandatory at OMR 5,000,000 and below
Taxable persons whose annual supplies are OMR 5,000,000 or below must issue their tax invoices electronically from this date, under Decision 189/2026. This is the date that applies to most businesses reading this page.
This date was announced as the point at which Fawtara covered every remaining VAT-registered business, including SMEs. Decision 189/2026 replaced it, and the obligation for annual supplies of OMR 5,000,000 or below now falls on 1 October 2027.
This date was announced as the point at which Fawtara extended to all large VAT-registered taxpayers. Decision 189/2026 replaced it, and the obligation for annual supplies above OMR 5,000,000 now falls on 1 April 2027, set by turnover rather than by taxpayer group.
A voluntary pilot of about 100 companies is scheduled to begin at the end of August 2026, testing the system ahead of any legal duty. Nothing is legally required before 1 April 2027, and participation is by invitation from the Oman Tax Authority.
Decision 189/2026 sets the e-invoicing dates in law
The Oman Tax Authority issued Decision No. 189/2026, amending Article 143 of the VAT Executive Regulations to require tax invoices in an approved, secure electronic format. It replaces the announced four-phase schedule with two statutory dates set by annual supplies rather than by a group the Tax Authority assigns: 1 April 2027 above OMR 5,000,000, and 1 October 2027 at OMR 5,000,000 or below. The Tax Authority’s e-invoicing FAQ still publishes the four-phase schedule. The decision governs, because it amends the Executive Regulations while the FAQ is guidance that has not been amended.
Fawtara platform Release 2 and service provider accreditation
Release 2 of the Fawtara platform went live, and accreditation opened for service providers. Transmission to the Oman Tax Authority runs through an accredited provider, not directly from the taxpayer.
The Oman Tax Authority published a checker that returns a business’s Fawtara phase from its VATIN. It is the authoritative way to confirm which phase applies to you.
The PINT OM specification, defining the Oman-specific Peppol invoice format, was published on the Peppol test site. KPMG Oman characterised it as a draft rather than a final specification. It is the structure accredited providers transmit.
The Oman Tax Authority became a Peppol Authority, confirming Fawtara is built on the Peppol network and a five-corner model rather than a bespoke national format.