Regulatory updates - Oman

As a vital part of establishing the framework for the 5-corner model, the OTA is now gathering government approvals to formally become a Peppol Authority.

The establishment of a Peppol Authority in the country marks another milestone in building the infrastructure ahead of the scheduled pilot program commencement in August 2026.

The Oman Tax Authority has held initial public consultations with selected taxpayers on the upcoming e-invoicing obligation.

Furthermore, a draft of the data dictionary has been distributed to receive initial feedback on proposed data requirements from affected businesses.

Further consultations and announcements are expected in preparation for the roll-out, scheduled to commence with the pilot in August 2026.

Stay tuned with Pagero as Oman makes further announcements about the upcoming e-invoicing and reporting obligations.

In the proposed 5-corner model, suppliers issue invoices to accredited service providers, who report the invoice to the OTA system and forward it to the buyer’s service provider, enabling real-time reporting of tax data.

Roll-out plan

The roll-out plan will be phased according to the following timeline:

• August 2026: 100 large VAT-registered companies
• February 2027: All large VAT-registered companies
• August 2027: All remaining VAT-registered taxpayers
• TBA: Government institutions and entities

Accreditation criteria

The OTA also released the accreditation criteria for service providers. Requirements include that service providers must:

• Be commercially registered in mainland Oman
• Have paid-up capital of at least 60,000 OMR (ca. 135,340 EUR)
• Submit a declaration of no bankruptcy, insolvency or criminal proceedings
• Fulfill technical and security requirements, including having ISO/IEC 27001 certification

Stay tuned with Pagero as Oman advances in implementing their e-invoicing system.