Oman
The rate, the registration thresholds, what a tax invoice has to show and where e-invoicing stands. Every figure on this page is cited to the Oman Tax Authority's own published text.
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The figures
| Item | Value | Detail and source |
|---|---|---|
| Standard VAT rate | 5% | Article 36 of the VAT Law sets tax on the import and supply of taxable goods or services at five percent of the taxable value. [1] |
| Mandatory registration threshold | OMR 38,500 | Annual supplies at or above this figure require registration. The Law leaves the number to a Chairman's decision rather than fixing it in the Law itself. [2] |
| Voluntary registration threshold | OMR 19,250 | You may register below the mandatory threshold from this level. [2] |
| Invoice language | Arabic | An invoice may also be issued in English provided an Arabic translation is available on request. [3] |
| Simplified invoice ceiling | OMR 500 | Supplies under this value may use a simplified invoice, with the Tax Authority's approval. [3] |
Article 145 of the Executive Regulations lists what a tax invoice must show. The article introduces the list with "in particular", so treat it as a minimum rather than a complete set. [3]
The Tax Authority publishes the Executive Regulations in Arabic only. This list is a faithful reading of the official Arabic text, not an official English translation, so confirm the wording with your tax adviser before you rely on it.
E-invoicing
Oman's e-invoicing programme is called Fawtara. The Tax Authority describes a five-corner model in which invoices reach it through an accredited service provider, and sets out four phases: a pilot, an expansion, onboarding of smaller businesses, and full rollout. The Authority has not published the phase dates in English, and dates circulating in the press are not carried on its own pages. Treat any specific Fawtara deadline you read elsewhere as unconfirmed until the Tax Authority publishes it. [4]
Getting it right
Three things account for most VAT invoice problems here. The first is the customer's Tax Identification Number: leave it off and your customer may not be able to recover the input tax, which turns your invoice into their cost and your problem. The second is invoice sequencing. Article 145 requires a sequential number, and the fastest way to break that is to delete or renumber an invoice that has already gone out. Correct it with a credit note instead. The third is language: the invoice must be in Arabic, and issuing only in English without an Arabic version available on request leaves you exposed.
الفواتير
4 فواتير · مايو 2026
Invoices
4 invoices · May 2026
चालान
4 चालान · मई 2026
চালান
4 চালান · মে 2026
انوائسز
4 انوائسز · مئی 2026
Preparing
You do not need a published deadline to be ready. Every e-invoicing regime that has gone live in the region has asked for the same underlying discipline: clean, complete customer records including tax numbers, an unbroken invoice sequence, tax treatment recorded per line rather than per invoice, and documents stored in a way you can retrieve on request. A business whose records already meet those four conditions has a short implementation ahead of it whenever the dates land. A business that does not will spend the notice period cleaning data instead.
الفواتير
4 فواتير · مايو 2026
Invoices
4 invoices · May 2026
चालान
4 चालान · मई 2026
চালান
4 চালান · মে 2026
انوائسز
4 انوائسز · مئی 2026
Questions
Every figure and field list on this page is taken from the document linked below, published by the tax authority itself. We do not publish a rate, a threshold or a deadline that we cannot point at.
Tax rules change. Before you rely on anything here, check the current position with Oman Tax Authority (جهاز الضرائب).
Set your own tax rate, bill in any currency and keep an Arabic and English invoice from the same record.
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