Oman

Technical Requirements:

• Platform: Oman Tax Authority (OTA) - mandatory use of an Accredited Service Provider (ASP) or equivalent channel (5-corner model)

• Format: OTA-specified schema (defined in the draft Data Dictionary, exact schema version subject to final OTA guidance).

• Archival period: Not specified in the current Fawtara guidance.

B2G/G2B mandates:

• Government entities must be able to receive e-invoices in line with B2B mandate rollout phases as detailed below.

• G2B transactions are expected to be in scope by August 2028 (Phase 4).

B2B mandates:

• August 2026: (Phase 1) Initial implementation for ~100 largest taxpayers.

• February 2027: (Phase 2) Expansion to the remaining large taxpayers expected.

• August 2027: (Phase 3) Mandatory e-invoicing by all taxpayers expected.