E-Invoicing in Oman

How to set up e-invoicing in Oman

1. 1Assess where you sit in the Oman rollout and what your obligation date is.
2. 2Clean master data first — tax numbers, addresses, item codes and units of measure fail validation more often than the invoice logic does.
3. 3Onboard technically: certificates, credentials and a sandbox run before the live cutover.
4. 4Validate a representative sample of real documents, including credit notes and foreign-currency sales.
5. 5Go live with monitoring so rejected documents are re-issued the same day rather than discovered at month end.

E-Invoicing document requirements in Oman

• Arabic language is required, with English permitted as a parallel language
• Supplier VATIN (starting OM) and the customer VATIN for B2B supplies
• Values shown in OMR to three decimal places
• Sequential numbering per series and the date of supply
• Zero-rated and exempt items must be separately identified with the reason

The Oman Tax Authority has published a phased e-invoicing roadmap starting with large taxpayers, based on a clearance model similar to ZATCA's.

E-Invoicing mistakes that cost money in Oman

• Assuming a PDF emailed to the customer counts as an electronic invoice — it does not.
• Missing structured archive requirements: records must be kept for 10 years (15 years for real estate) and produced in arabic on request.
• Format breaches carry real cost: OMR 1,000 to OMR 10,000 for failing to issue compliant tax invoices.

Penalties applied by Oman Tax Authority

• OMR 500 to OMR 5,000 for failing to register or notify changes
• 1% of unpaid tax per month of delay on late payment
• OMR 1,000 to OMR 10,000 for failing to issue compliant tax invoices
• Up to OMR 20,000 and criminal referral for tax evasion

Figures reflect the published position of Oman Tax Authority and should be confirmed on Oman Tax Authority e-portal before you rely on them for a filing decision.

E-Invoicing in Oman: frequently asked questions