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Guide · Oman · Published 2026-10-11

How to invoice in Oman: what to include

The fields a Oman invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • OMR
  • VAT 5%
  • VATIN
  • A4
  • English

What every invoice must show

  • The words Tax Invoice, a sequential number, and the dates of issue, of supply and of payment.
  • The supplier's name, address and VATIN, and the customer's name, address and tax number, or its equivalent abroad where the customer is not resident in Oman.
  • A description and quantity, the consideration excluding tax, the rate, any discount or state subsidy, the taxable value and the VAT due.
  • Invoices must be issued in Arabic. English is allowed provided an Arabic translation is supplied if the OTA asks. A simplified invoice needs prior OTA approval and a value under 500 OMR.

Numbering, keeping and correcting invoices

A taxable person keeps tax invoices, accounting books and records and customs documents for 10 years from the end of the tax year in which the related return was filed. For records tied to real estate the period is 15 years (VAT Law, Art. 70). A business whose VAT registration is cancelled must keep its records for 10 years from the notice of cancellation and allow inspection on request (Executive Regulations, Art. 142).

The records the OTA expects include a chronological daily record, a master record with separate accounts for taxable and exempt supplies, an inventory record, and every tax invoice and document both issued and received (Art. 156). Records may be kept electronically if the system allows no changes, deletions or additions after the recorded date, produces a clear and true copy of the paper original, and has an operating manual available to the OTA (Art. 157).

Electronic invoicing in Oman

Legislated but not yet compulsory for anyone. The programme is called Fawtara and uses a Peppol five-corner model. Decision 189/2026, gazetted on 9 August 2026, set two dates: 1 April 2027 for taxable persons above 5 million OMR of annual supplies, and 1 October 2027 for everyone else. That replaced an earlier roadmap. A pilot running since August 2026 is compulsory only for about a hundred large taxpayers the OTA selected, so ordinary invoices remain valid until the 2027 dates.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Oman Tax Authority before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Oman Tax Authority.