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OM
Middle East · Clearance (planned)
A clearance-style continuous-transaction-control model phasing in from August 2026 with selected large taxpayers.
Within 12 months
Applies to
B2B, B2G
August 1, 2026
Next phase deadline
Selected large taxpayers from Aug 2026
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
43
1
Is your business established in Oman (registered office, branch or fixed establishment)?
Next question
44
Verdict
85
86
2
How large is your Oman business?
87
88
Caution
Oman: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Oman's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Oman
With no establishment and no registration or trade in Oman, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Oman.
In scope
In scope — Oman first wave (from August 2026)
As a larger established business (a selected large taxpayer), your obligation begins August 2026. Start platform selection and ERP mapping now.
In scope — Oman later phase (from 2027)
Your issuing obligation begins 2027, but receiving capability is needed earlier — don't wait for your own deadline to prepare.
Start over
A single date hides the rollout. Here's the full sequence.
Announced
Framework + provider accreditation
Oman confirmed a CTC e-invoicing model and began accrediting service providers.
Done
2027
All VAT-registered businesses
The mandate extends to all VAT-registered businesses.
Future
August 2026
Selected large taxpayers
A pilot / first phase begins with selected large taxpayers.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Clearance (planned)
Formats
UBL 2.1 (PINT)
Region
Middle East
STATUS
Scope
A clearance-style CTC model phasing in from August 2026 with selected large taxpayers, reaching all VAT-registered businesses by 2027.
Penalties to be defined in the implementing regulations.
News, guides and rulings tagged for this country.
Alerts
March 27, 2026
December 5, 2025
May 28, 2025
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