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Which businesses are covered

Does e-invoicing apply to small VAT registered businesses?

The situation

All VAT registered businesses must issue e-invoices; the OMR 5 million threshold only sets the start date.

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

What it means for you

All VAT registered businesses must issue e-invoices; the OMR 5 million figure only decides whether you start on 1 April 2027 or 1 October 2027. A small registered trader is covered from 1 October 2027. Businesses below the VAT threshold and not registered are outside this VAT rule.

What to do

  1. Confirm VAT registration status.
  2. Note 1 October 2027.
  3. Budget for provider fees.
  4. Train staff.

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

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