E-invoicing in Oman: what Decision 189/2026 changes for a company's records and calendar

What was issued and when

Tax Authority Decision No. 189/2026 amends certain provisions of the Executive Regulations of the VAT Law. It is dated 3 August 2026 and was published in Official Gazette No. 1660 on 9 August 2026. The Gazette text is the source for this note.

What it establishes

The decision introduces electronic tax invoices in two stages. It takes effect on 1 April 2027 for taxpayers whose annual supplies exceed OMR 5 million. It takes effect on 1 October 2027 for taxpayers whose annual supplies do not exceed OMR 5 million.

The decision provides that the Tax Authority will announce the companies licensed to provide e-invoicing services. It also provides that the Chairman of the Authority may, on a documented request, exempt a taxpayer from e-invoicing for a period set by the Authority.

The Tax Authority's e-invoicing FAQ states that optional early adoption is allowed with support.

What a company now records

The decision adds a small number of items to a company's record set. Each is a fact to be held in one place with its source, its date and the person who confirmed it.

• The company's annual-supplies band: above OMR 5 million, or at or below it. The band sets which commencement date applies. The figure is computed by the company's licensed tax provider; the coordinator records the band and the date it was confirmed.
• The commencement date that follows from the band.
• The e-invoicing service provider the company selects from the list the Tax Authority announces, with the date of selection and the status of onboarding.
• Any exemption request made to the Chairman of the Authority, with the supporting documents sent, the date sent and the period granted, if one is granted.
• Early-adoption status, where the company has opted in, and the date it did so.

Dates to put in the calendar

Two dates come from the decision itself.

• 1 April 2027: commencement for taxpayers whose annual supplies exceed OMR 5 million.
• 1 October 2027: commencement for taxpayers whose annual supplies do not exceed OMR 5 million.

A company enters the date that matches its band. It also enters an earlier internal date for provider selection and system readiness, set with its licensed provider, because the Authority's provider list and the company's own systems are both dependencies. Where a company has opted into early adoption, the date it chose is a further calendar entry.

No date in October 2026 and no date of 31 March 2027 appears in the decision.

What stays with the licensed provider

The band record, the commencement date, the provider selection and any exemption request are entries a coordinator can hold. The matters that decide those entries stay with the company's licensed tax provider.

• The company's VAT position.
• The computation of annual supplies, which decides the band and the commencement date.
• Any penalty exposure.

Monjiz does not provide tax advice, accounting advice, audit, immigration legal representation, investment advice, or other regulated financial services. Administrative coordination does not replace advice from the relevant professional. If the band has not been confirmed when the calendar is set up, the status update records the commencement date as pending and names the provider who will confirm it.

How Monjiz can help

Monjiz prepares client-approved administrative documents and coordinates agreed work. The five records above and the commencement date can be held under Corporate Secretarial & Compliance Support, which maintains agreed administrative company records and coordinates filing calendars. The agreed schedule names the band record, the commencement date, the provider-onboarding status and any exemption request, states how often each is reviewed, and names who in the company confirms it. Reports at the agreed review points show completed work, exceptions and the next actions.

For a company registered and still completing activation, the onboarding steps with the selected e-invoicing service provider can be included in the agreed action list under Post-Registration & Operational Support. Monjiz coordinates the included steps and records their status at handover. Standalone recurring support is published from OMR 180 a month with a six-month minimum term. "From" prices apply to the qualifying scope described in your proposal. Fees are stated exclusive of VAT.

The Tax Authority decides applications submitted to it and sets its own requirements. Support with defined requirements is not a guarantee of general legal compliance. Monjiz remains your normal contact for coordination and progress. See How Monjiz works for the steps from enquiry to handover.

Email Monjiz at hello@monjiz.com with your company's stage, the work required and any deadline.

Reference: INS-0001

Sources

Official Gazette No. 1660, 9 August 2026: Tax Authority Decision No. 189/2026 amending certain provisions of the Executive Regulations of the VAT Law. Tax Authority: e-invoicing FAQ, last updated 12 October 2026.