In preparation for the roll out of Phase 2 of Oman’s electronic invoicing (“e-invoicing”), the Oman Tax Authority (“OTA”) has started notifying large taxpayers selected for go-live in Quarter 1 of 2027. Selected taxpayers are required to complete a survey that seeks information on the taxpayers’ current IT systems and technical readiness to support e-invoicing implementation, by 2 April 2026.
Taxpayers should verify if they have received an email from the OTA notifying their selection for Phase 2 and complete the survey within the prescribed deadline. Since Phase 2 intends to cover all large taxpayers that do not go-live in Phase 1 (Quarter 3 of 2026), large taxpayers who have not received an email from the OTA should verify their principal officer’s contact details registered with the OTA to receive timely communication and avoid last minute surprises or non-compliances.
In addition, the OTA has also launched an online portal for Accredited Service Provider (“ASP”) registration. Businesses seeking accreditation should register and submit their application online if they meet the minimum eligibility and accreditation criteria prescribed by the OTA.
To support this registration process, the OTA is conducting workshops covering registration procedures, technical integration, and onboarding requirements. The OTA has also issued a registration user manual. For details on accreditation criteria and workshop schedules, please visit the OTA portal.
In preparation for the phased implementation of e-invoicing, the OTA has:
a. In October 2025, notified 100 large taxpayers selected for go-live in Phase 1 (Quarter 3 of 2026).
b. In November 2025, published the draft e-invoicing data dictionary (“Data Dictionary”) for consultation.
c. Conducted multiple workshops with Phase 1 taxpayers and potential ASPs, providing further insights into the implementation roadmap and addressing questions on the Data Dictionary.
Although the final Data Dictionary and detailed e-invoicing guidelines are still awaited, businesses should closely monitor OTA communications and begin assessing their readiness for the e-invoicing journey. To access our previous tax update summarizing the key takeaways from the Data Dictionary, click here.
KPMG has a dedicated team of experienced indirect tax specialists in Oman, supported by a wider regional team including tax technology specialists with significant hands-on experience implementing e-invoicing in other jurisdictions. Should you require assistance with e-invoicing or any indirect tax matters in Oman, please reach out to your KPMG advisors or the contacts below.