The Oman Tax Authority has announced the criteria for the Third Phase of the "Integration Phase" of e-invoicing. This phase targets taxpayers whose revenues subject to VAT exceeded OMR 250 million during 2023 or 2024, in accordance with the official guidelines.
Core Requirements
Affected taxpayers meeting the specified criteria are required to integrate their e-invoicing solutions with the Oman Tax Authority e-invoicing platform starting from October 1, 2025, subject to applicable regulations. Failure to integrate by this deadline may result in penalties in accordance with Oman tax laws.
Technical Compliance
- Solutions should have the capability to generate UUIDs for invoices.
- Cryptographic Stamp requirements are implemented where applicable.
- Prohibition of unauthorized access, tampering, or duplicate invoice sequences is required.
Businesses falling into this revenue bracket should consider auditing their ERP systems (SAP, Oracle, Microsoft Dynamics) to check if specialized middleware is configured for Oman Tax Authority API communication, where required.