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Features of the electronic invoice in Oman
Mandatory Data Requirements
To be valid under the new regulations, an e-invoice must contain specific data points. The OTA has identified 53 mandatory fields, which include:
Implementation Roadmap
The rollout is phased by taxpayer size to ensure a smooth transition for the economy.
| Phase | Milestone | Expected Date |
| Preparation | Issuance of final technical specs and Data Dictionary. | Nov–Dec 2025 |
| Accreditation | Service providers apply for OTA accreditation; Sandbox testing begins. | Feb–May 2026 |
| Wave 1 | Pilot Launch: Mandatory for the top 100 large taxpayers. | August 2026 |
| Wave 2 | Implementation for the remaining Large Taxpayer segment. | February 2027 |
| Wave 3 | All other VAT-registered entities (SMEs and others). | August 2027 |
| Wave 4 | Full integration including all government-linked transactions. | August 2028 |