01
Document overview
Amends the VAT Executive Regulation to introduce electronic-invoicing requirements in phases, with two commencement dates in 2027.
02
Scope and exclusions
Applies to
Applies to persons and transactions allocated by the instrument to the relevant implementation phase; technical and procedural requirements must be checked against the official text and authority guidance.
Limitations and exclusions
This record does not mean that every taxpayer moves to electronic invoicing at the same time; category, phase, format and exceptions follow the instruments then in force.
04
Official source
Tax Authority Decision 189/2026 · phased application from 1 April and 1 October 2027 · Oman Tax Authority
September 13, 2026
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