- Oman’s Tax Authority has issued Decision No. 189/2026 to amend VAT regulations and introduce mandatory electronic invoicing.
- VAT-registered businesses must issue, transmit, and store invoices in an approved structured electronic format (XML under PINT OM or PDF/A-3); paper invoices, plain PDFs, and emailed images will no longer be valid.
- Implementation will be in two phases: 1 April 2027 for businesses with annual supplies over OMR 5 million, and 1 October 2027 for all remaining VAT-registered businesses.
- A voluntary pilot with selected large taxpayers will begin at the end of August 2026.
- The measure aims to digitalize tax processes, improve VAT compliance and transparency, and reduce invoice fraud.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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