E-invoicing FAQs

E-Invoicing means issuing invoices electronically in a standard digital format that’s sent automatically between the seller, buyer, and the Tax Authority for validation, replacing paper or PDF invoices.

Paper invoices are issued manually and require signatures and stamps. E-invoices are issued digitally, are electronically certified, and carry a unique verification code. Also, the e-invoices are issued and sent to the buyer and the Tax Authority instantly. They are stored electronically with instant verification and reporting, which is ensuring speed, accuracy, and security.

The main objective of e-invoicing is to improve business transaction efficiency, ensure transparency and tax compliance, as well as prevent fraudulent invoices.

Direct benefits for companies include reduced operating costs, simplified auditing, improved data accuracy and inventory management, reduced errors, integration with company systems, secure archiving, and real-time reporting for better decision-making.

The system will be implemented in 4 phases, each targeting a specific group as follows:
Phase 1: One hundred large VAT-registered companies, implementation begins in August 2026.
Phase 2: All large VAT-registered companies, implementation begins in February 2027.
Phase 3: All remaining VAT-registered taxpayers, implementation begins in August 2027.
Phase 4: Government institutions and entities, implementation begins in February (year to be announced)

Based on criteria such as revenue size, annual invoice volume, and technical readiness.

Yes, within the third phase of the project. Can a company not targeted in the first phase applies the system voluntarily? Yes, optional early adoption is allowed with necessary support provided.

Invoices are issued through an electronic operating model linking taxpayers, service providers, tax system, and recipients to ensure secure and standardized issuance.
1. (Supplier)
2. (Supplier’s Service Provider)
3. (Buyer)
4. (Buyer’s Service Provider)
5. (Oman Tax Authority – OTA)

Yes, after official implementation, the electronic invoice will be the only legal document.

No, invoices must be issued directly from the approved electronic system.

Yes, by issuing an electronic credit or debit notification.

Yes, penalties will be applied according to regulations, with a grace period before enforcement.

Not necessarily, integration is possible if it is compatible.

Integration specifications will be provided for updating existing systems.

Invoice issuance in XML or PDF/A-3 format and API connectivity.

Yes, to ensure reliability and verification.

Yes, training workshops and practical system training will be provided.

Yes, the first phase will include 100 companies as pilots.

A technical support center and hotline will be established.

Yes, detailed guides and awareness materials will be provided.

Invoices will be archived for 10 years (5 years in the system + 5 years in an electronic archive).

Yes, they can be easily retrieved.

Issue electronically and provide a paper copy for display only.

Yes, the system will support both Arabic and English.