E-invoicing will be optional until 2023, when it will become mandatory.
Through a formal Request for Information tender request, the Sultanate of Oman Tax Authority confirmed its plan to introduce electronic invoicing. “The plan is to start by making e-Invoicing available to VAT registered taxpayers in Oman on a voluntary basis, and then make it mandatory,” the RFI continued.
It’s unclear whether Oman will adopt a pre-clearance Continuous Transaction Control e-invoicing model, in which the tax authorities receive and validate the invoice before recognizing it as a VAT invoice.
Effective date: January 2023