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The Oman Tax Authority has announced a partnership with IT infrastructure provider Omantel to implement a national e-invoicing system. The rollout, set to begin in 2026, will follow a phased approach based on a 5-corner model that incorporates the use of Peppol. The implementation will start with a limited pilot phase and gradually expand to cover all sectors, moving toward full-scale mandatory adoption across various taxpayer groups. Key Phases of E-Invoicing Implementation 1 January 2026 – Rollout 1: Pilot Phase Voluntary adoption by approximately 100 large companies. Objective: Test and refine the e-invoicing system ahead of wider implementation. 1 July 2026 – Rollout 2: Large Taxpayers Mandatory e-invoicing for large taxpayers (criteria based on turnover). The system will be fully operational for this group. 1 January 2027 – Rollout 3: All Businesses Oman e-invoicing extends to all businesses, including SMEs. A six-month adoption window will be provided for compliance. 1 January 2027 – Rollout 4: Government-to-Business (G2B) All Government-to-Business transactions will be covered by the system. Scope of Coverage The Oman e-invoicing system will apply to all VAT-registered businesses and cover all transaction types: Business-to-Business (B2B) Business-to-Government (B2G) Government-to-Business (G2B) Business-to-Consumer (B2C) Key Requirements for Using the E-Invoicing System in Oman Although the Oman Tax Authority (OTA) has not yet released an official model or technical specifications, it has issued a tender for the design and implementation of the Integrated E-Invoice Platform (IEP). This tender provides valuable insights into the anticipated direction of e-invoicing in Oman. 1. Registration of e-Invoice Generating Solutions (EGS) All VAT-registered businesses will be required to register with an approved EGS provider. These systems must be capable of integrating directly with the Oman Tax Authority’s (OTA) e-invoicing platform to issue compliant e-invoices. 2. Service Provider On boarding Businesses must work with service providers authorized by the OTA to send and receive e-invoices. These providers must meet specific technical and security standards to be officially approved. 3. Issuance and Exchange of e-Invoices e-invoices must be created, transmitted, and received through the approved network of service providers, ensuring a secure and standardized process. 4. Invoice Validation and Clearance Before an invoice can be issued to the buyer, it must go through a validation and clearance process by the OTA. This step ensures that the invoice complies with regulatory requirements and is officially approved. These steps are designed to support a smooth transition to a digital invoicing environment, improve tax compliance, and streamline business transactions across Oman. The Structure of Oman e-Invoicing System Oman is moving toward a digital invoicing system that aligns with the PEPPOL 5-corner model, aiming to streamline and harmonize how invoices are issued and processed. Key elements of this system include: Uniform Invoice Format: All invoices will adopt a consistent structure to meet the Oman Tax Authority’s (OTA) requirements. Role of Intermediaries: Businesses will transmit their invoices through certified access points or service providers, who are responsible for reviewing them based on official criteria. Compliance Checks: These intermediaries will validate the content of invoices to ensure they comply with established standards before submission. Integration with OTA Systems: Once validated, the invoices will be electronically shared with the OTA, supporting better oversight and regulatory enforcement. 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