The Tax Authority is pleased to announce that the general authorization for all VAT-registered taxpayers to use simplified invoicing (when invoicing for supplies valued at less than OMR 500 excluding VAT) will continue until further notice. The Simplified Tax Invoice must contain the information set out in Article (147) of the VAT Regulations.
Taxable Persons must notify the Tax Authority if they choose to take advantage of this general authorization to issue Simplified Tax Invoices, within 3 months of starting to do so, as per the attachments.
Source gov.om
