PDF invoices after Fawtara

Can we keep emailing PDF invoices?

The situation

Paper, PDF and image invoices sent by email will not count as electronic tax invoices.

The law

  • Tax Authority Decision No. 189/2026 amending the VAT Executive Regulation (e-invoicing): Electronic tax invoices through accredited providers: from 1 April 2027 for supplies above OMR 5 million a year, 1 October 2027 for all others
  • Fawtara e-invoicing model (Decision 189/2026): Five corner model with accredited service providers and structured XML (PINT OM); PDFs and paper are not e-invoices

What it means for you

From go live, invoices must be in the approved XML format through an accredited provider. Customers may still get a readable copy, but the legal invoice is the structured one.

What to do

  1. Stop relying on PDFs as tax invoices.
  2. Plan XML output.
  3. Choose a provider.
  4. Test with customers.

We can do this for youFawtara e-invoicing readiness and onboarding: OMR 600

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