Oman published Decision No. 2026/189 in the Official Gazette on 9 August 2026, which amends certain provisions of the Executive Regulations of the Value Added Tax Law. In particular, Decision No. 2026/189 provides for the introduction of requirements for the issuance of secure electronic invoices (e-invoices). The requirement to issue electronic invoices will apply from 1 April 2027 for taxpayers whose annual supplies exceed OMR 5 million and from 1 October 2027 for taxpayers whose annual su…