Registration for Q&A Session on E-Invoicing for Taxpayers
Article
In short
- Oman's e-invoicing is being rolled out in phases based on annual value of supplies.
- Phase One applies from 1 April 2027 to companies with supplies exceeding OMR 5 million.
- Phase Two applies from 1 October 2027 to companies with supplies not exceeding OMR 5 million.
The Oman Tax Authority is rolling out e-invoicing in phases under the national programme known as Fawtara. To help taxpayers prepare, the Tax Authority is running Q&A sessions on e-invoicing for Phase One taxpayers, with registration announced on its official channels. Below are the key questions and answers every business in Oman should know.
Key Questions and Answers
Q1. When will Phase One of Oman e-invoicing become effective?
Phase One will take effect on 1 April 2027 and will apply to companies whose annual value of supplies exceeds OMR 5 million.
Q2. When will Phase Two of Oman e-invoicing become effective?
Phase Two will take effect on 1 October 2027 and will apply to companies whose annual value of supplies does not exceed OMR 5 million.
Q3. Are we required to register customers who are not VAT registered in Fawtara?
No. Customers who are not VAT registered do not need to obtain VAT registration solely to receive invoices through Fawtara.
What This Means for Your Business
The phased approach gives businesses time to prepare based on their size. If your annual value of supplies exceeds OMR 5 million, you fall under Phase One and should begin preparing well before 1 April 2027. If your supplies do not exceed OMR 5 million, you fall under Phase Two and have until 1 October 2027 to get ready.
Understanding whether your customers need to be registered in Fawtara is equally important. Customers who are not VAT registered do not need to register solely to receive invoices through the platform, which simplifies the process for businesses dealing with non-registered customers.
How Leaderly Can Help
Leaderly can support you with VAT compliance review, e-invoicing readiness assessment, process mapping, staff training, and ongoing VAT advisory. Our team helps you understand which phase applies to your business and what steps to take before the relevant go-live date.
Frequently Asked Questions
Based on official Tax Authority announcements as of October 2026. Always confirm the latest requirements with the Tax Authority.
Disclaimer: Leaderly blog posts are informational articles written by different authors from the broader Leaderly team. They do not constitute consultancy or professional advice and are not a substitute for tailored guidance. For advice specific to your circumstances, please contact us to arrange a formal engagement.
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