Policy & Legal Updates
Oman Amends VAT Rules Ahead of Phased 2027 E-Invoicing Rollout
The Oman Tax Authority has amended its VAT executive regulations under Decision No. 189/2026 to introduce mandatory electronic invoicing starting April 1, 2027. Businesses with annual supplies above approximately $13 million will be subject to the first phase, with other VAT-registered entities following on October 1, 2027. The updated rules mandate approved electronic formats, 15-day issuance deadlines, and robust cybersecurity and business continuity controls.
