Oman releases e-invoicing legislation

The amendment establishes that the phased implementation is based on an annual threshold of 5 million OMR:

• April 1, 2027: Taxpayers with annual revenue exceeding 5 million OMR (ca. 11.25 million EUR)
• October 1, 2027: Taxpayers with annual revenue not exceeding 5 million OMR (ca. 11.25 million EUR)

This represents a revision to the previously outlined timeline, under which all large VAT-registered taxpayers were expected to come into scope February 1, 2027, and the remaining VAT-registered taxp…