OTA initiates the implementation of its e-invoicing program
2 October 2025 – The Oman Tax Authority (OTA) has initiated steps towards the implementation of its e-invoicing program “Fawtara”. Taxpayers started receiving invitations to participate in the first phase, which is expected to commence in August 2026.
Based on the current updates, the following indicative milestones are highlighted:
- November - December 2025 - Expected publication of e-invoicing specifications and service provider standards.
- August 2026 - Planned go-live of e-invoicing for the first 100 taxpayers.
- August 2028 - Targeted completion of all phases.
The OTA opted to implement the Five-Corner Model, similar to the approach followed by the Federal Tax Authority of the United Arab Emirates, requiring taxpayers to issue and receive invoices via OTA-accredited service providers. Workshops are also anticipated to support taxpayers’ readiness following the release of the specifications.
At this stage, the OTA has not issued an official public announcement but has initiated direct engagement with selected taxpayers. We recommend that businesses remain proactive, closely track communications received from the OTA and prepare for timely actions such as responding to surveys, planning internal readiness, etc.
We, at Deloitte, remain available to support you on your e-invoicing journey, i.e., assessing potential impact and ensuring a smooth transition to e-invoicing in Oman.
