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VAT number on tax invoices

What changes on our invoices after VAT registration?

The situation

Registered businesses issue tax invoices showing their VAT number and VAT charged.

The law

  • VAT Law, Royal Decree 121/2020: 5 percent VAT; mandatory registration above OMR 38,500, voluntary above OMR 19,250; quarterly returns due 30 days after the quarter
  • 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

What it means for you

Update templates to show the VAT number, VAT rate and amount. From 2027, invoices must also move to Fawtara e-invoicing. Plan templates with that in mind.

What to do

  1. Update invoice templates.
  2. Show VAT number and amount.
  3. Train staff.
  4. Plan for Fawtara.

We can do this for youVAT registration (mandatory, voluntary and non-resident): OMR 120

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