Invoice Requirements for Oman (Cross-Border)

Oman applies 5% VAT and is rolling out the Fawtara e-invoicing system on a Peppol 5-corner model, phased from August 2026 — large taxpayers first, all VAT-registered businesses by 2027.

E-invoicing: Mandatory VAT 5% Complexity: Medium

Oman introduced VAT at 5% in April 2021, administered by the Oman Tax Authority (OTA), and is now rolling out mandatory e-invoicing under the national Fawtara programme on a decentralised Peppol 5-corner model. Go-live is phased: around 100 large VAT-registered companies from August 2026, all large taxpayers from February 2027, and the remaining VAT-registered businesses (including SMEs) by August 2027, with government bodies following. Invoices must be structured (XML or PDF/A-3) and exchanged in real time through accredited access providers; exempt and zero-rated supplies must still be issued electronically with the correct codes. A VATIN is required, amounts are shown in Omani rials for domestic supplies, and records are kept for at least 10 years (15 for real estate).

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What a compliant invoice issued in Oman must include

At minimum, an invoice issued in Oman should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Hs code Incoterms Country of origin Gross weight Net weight Number of packages Peppol participant id

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
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E-invoicing
Mandatory
E-invoicing model
Interoperability (Peppol-style)
Platform
Fawtara (Peppol 5-corner)
Format
Peppol PINT (XML / PDF-A3)
Mandate effective
Aug 2026
Tax system
VAT
Standard rate
5%
Tax ID
VAT Identification Number (VATIN)
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
AR
Local currency required
No
Keep records for
10 years
Customs invoice (goods)
Yes
Complexity
Medium
SWIFT/BIC codes & payment requirements for Oman Banks, correspondent data and local payment rules for Oman.

Example: an invoice issued in Oman

Example: an invoice issued in Oman — VAT Identification Number (VATIN), VAT 5%, Peppol PINT (XML / PDF-A3)
Illustrative invoice issued by a seller in Oman, showing the local tax-ID label, the VAT 5% line and the fields local rules require. Schematic — not a real invoice.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
France

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.