Fawtara dates at a glance

Start date	VAT-registered taxpayers covered
1 April 2027	Annual supplies above OMR 5 million
1 October 2027	Annual supplies of OMR 5 million or less

The dates are implementation start dates in the amended VAT Executive Regulation. A company should confirm how the annual-supplies threshold is measured and follow the latest Tax Authority technical instructions as the system is rolled out.

What Decision 189/2026 requires

The decision replaces the relevant VAT Executive Regulation provisions. It requires a taxable person to issue a tax invoice in an approved and secure electronic format in the cases covered by the regulation, including taxable supplies, deemed supplies and receipt of all or part of the consideration before supply. The invoice must have a unique number.

The amended rule also requires the invoice to be issued no later than 15 days from the relevant event, in a way that allows the source and content to be verified and the invoice to remain readable during the retention period.

Security and service-provider requirements

• The Tax Authority will announce companies licensed to provide approved electronic tax-invoice services.
• The taxable person must use measures that keep electronic invoices secure.
• Technical specifications must protect the system from unauthorised access or intrusion.
• The business must plan for outages, emergencies and technical failure.
• Data-recovery arrangements must prevent loss from stopping the system’s operation.
• The invoice must remain readable and verifiable for the applicable retention period.

What the 2026 pilot does and does not mean

The first selected group of large VAT-registered companies helps the Authority test implementation. A business outside that group should not treat August 2026 as its general compulsory date, but it should monitor the official rollout, review its annual supplies and understand the technical work required before its applicable date.

A practical readiness checklist

1. Confirm that the company is VAT-registered and identify its annual-supplies category.
2. Map sales, deemed supplies, advance payments, credit notes and customer types.
3. Check whether the current accounting or invoicing system can create structured electronic invoices.
4. Define invoice numbering, data fields, approval and correction controls.
5. Plan secure access, backups, recovery and continuity for outages.
6. Review contracts and workflows for invoices issued before or after payment.
7. Monitor the Tax Authority list of licensed service providers and technical specifications.
8. Keep VAT returns, invoice records, customs evidence and system logs together.

Questions the official rollout must answer

• The exact technical schema and transmission method for each taxpayer group
• The final process for selecting or connecting an approved service provider
• How exceptions and temporary exemptions will be requested and documented
• Detailed testing, onboarding and enforcement procedures
• How cross-border, retail, export, exempt and zero-rated transactions will be represented

The regulation permits the Tax Authority Chairman, on a supported application and accepted reasons, to grant an exception from electronic invoicing for a period determined by the Authority. The taxpayer must still file VAT returns and pay tax by the legal deadlines.

Common misunderstandings

• Fawtara is not the same as ordinary PDF emailing.
• The 2026 selected-company activity is not the general deadline for all taxpayers.
• Electronic invoicing does not replace VAT registration or VAT returns.
• A licensed provider and secure system are part of the compliance design.
• Implementation dates do not remove the duty to keep accurate tax records.

Related guidance and official sources

• Oman Tax 2026 guide for companies and investors
• Oman tax services for companies
• Oman Tax Authority E-invoicing
• Tax Authority Decision 189/2026