Type: Legislation
Oman’s plans to introduce mandatory business-to-business (B2B) electronic invoicing in October 2024 have been delayed. Initially communicated through the Tax Authority’s update to the VAT executive regulations at the end of 2022, the implementation faced challenges due to a lack of clear design or system specifications. With only 7 months remaining until the originally scheduled launch, full implementation is likely postponed to 2025. The delay mirrors experiences of other countries undergoing similar transitions. It remains uncertain whether Oman will adopt a pre-clearance Continuous Transaction Control (CTC) e-invoicing model. The Oman Tax Authority initially planned a voluntary phase from April to September 2024 before mandatory enforcement, but this has now been postponed.
Effective date: 2025
