The dates
Decision 189/2026 amends the VAT Executive Regulation. The Tax Authority's e-invoicing FAQ still shows an earlier plan in four phases; the decision replaces it.
| Pilot: 100 companies, by choice | from August 2026 |
|---|---|
| Phase 1: annual supplies above OMR 5 million | 1 April 2027 |
| Phase 2: every other VAT-registered taxpayer | 1 October 2027 |
The format
Invoices go as structured XML data in PINT OM, Oman's version of Peppol's international invoice specification, through a service provider the Tax Authority accredits. A PDF, a paper invoice or an emailed image no longer counts as the invoice; the data does.
How to prepare
- Check your revenue against the phase 1 threshold.
- Clean your customer records: VAT numbers, legal names and addresses.
- Ask your software vendor whether it produces PINT OM and how it will reach Fawtara.
- Choose an accredited service provider before your phase starts: every taxpayer in Fawtara issues through one.
Where Aqid ERP stands
Aqid ERP issues bilingual Omani tax invoices with the VAT and both VATINs today. It does not yet produce PINT OM or transmit to Fawtara, so from your phase's date you issue through an accredited provider.