Oman puts its e-invoicing dates in law — Decision 189/2026 sets 1 April and 1 October 2027
Oman amended the VAT Executive Regulations through Decision No. 189/2026, giving Fawtara legal ground and replacing the indicative roadmap with two statutory deadlines. Taxable persons with annual supplies above OMR 5 million must comply from 1 April 2027; everyone at or below that threshold follows on 1 October 2027. This supersedes the earlier four-phase plan that had circulated with February and August 2027 dates, so anyone planning against those is working to the wrong calendar. The decision also settles what counts: invoices must be issued, transmitted and retained in an approved structured electronic format, and paper, ordinary PDFs and emailed invoice images explicitly do not qualify as electronic tax invoices. The mandatory pilot with roughly 100 large taxpayers has been running since 1 August 2026, and companies outside that cohort may join voluntarily under identical technical rules.