Meaning
Under Oman's VAT Law a registered supplier issues a tax invoice for each taxable supply to a business. A full tax invoice carries the words "Tax Invoice", a sequential number and the VAT in rials, among the particulars the law lists, and is issued within 15 days of the supply.
The customer needs it to recover the VAT as input tax. From each taxpayer's phase under Decision 189/2026 the invoice becomes structured data in PINT OM sent through Fawtara; until then it may be issued on paper or as a PDF.
Also called: Oman tax invoice · VAT invoice Oman
Example
Ruwi Trading LLC delivers goods on 3 October and issues tax invoice No. 2026-0418, titled "Tax Invoice", on 10 October, inside the 15 days, showing OMR 400.000 net and OMR 20.000 VAT, so the customer can recover the VAT.