Electronic invoicing in Oman

What to know about Fawtara, and what Nizro does

• What Fawtara is, and when it reaches you

  Decision No. 189/2026, published in the Official Gazette (No. 1660, 9 August 2026), set two mandatory dates.

  • 1 April 2027 for taxable persons whose annual supplies exceed OMR 5 million
  • 1 October 2027 for every other VAT registered business, which is where almost every shop, clinic and small office sits
  • If your date is 1 October 2027, you are not late
  • A pilot with around 100 large taxpayers began in August 2026
  • Confirm your own date with the Tax Authority, the only reference on this, not a software vendor
  • Oman's Fawtara is not Saudi Arabia's Fatoora, despite the names: two programmes run by two authorities

• Structured, not scanned

  An electronic invoice is not a PDF and not a picture sent on WhatsApp: it is data arranged in fields.

  • The seller, the buyer, the items sold, the tax amount on each line, the document number and its date
  • A scanned file needs a person to read it; a structured invoice is read and checked by a machine
  • Ask the system you use now, before anything else: does it output data, or a picture of paper?

• What every Nizro invoice carries

  Three things the database itself enforces, not the screen.

  • Tax worked out and recorded on each line separately, with its tax treatment at the moment it is priced
  • A sequential number from a counter locked on the top branch, so it never repeats: a prefix, the selling branch's code and a 6 digit number
  • No amount, line or price edits after issue: the database refuses a change of quantity, price, discount or category on an issued document, whatever the screen
  • The ground for an exemption on the face of the invoice when a line is exempt, and the buyer's name and ID number when it is issued to a registered customer
  • It prints correctly in Arabic or English, and is sent as a link the customer opens on his phone with no account and no app

• Zero rated is not exempt, and the rate is a setting

  Each line carries its tax treatment at the moment it is priced: standard, zero rated or exempt. The last two are two different boxes on the VAT return.

  • An exempt line prints with a mark in front of it, the exempt supplies subtotal is its own line, and the ground for the exemption is written under the invoice
  • The rate is a setting per business, 5 percent by default, stamped on the document when it is created
  • Reprint an invoice from two years ago and you see the rate it was charged at then, and if the rate ever changes it is a setting, not a project

• A sequential number, and no silent correction of an amount

  After issue there is no silent correction of an amount, a line or the tax: the correction is a cancellation with a reason from a closed list, then a new document.

  • The cancellation keeps its reason and the figures as they stood at that moment
  • Branches share one numbering series inside a business, and one business's series never collides with another's
  • A cancellation without a reason leaves a gap in the sequence nobody can explain, which is what a tax audit asks about

• Invoices to individuals in a shop

  A shop sells to individuals more than to companies, and that does not change your date.

  • The customer is optional at the till, and a sale with no customer is recorded to a walk-in
  • If you attach a customer, the sale needs his phone number or a recorded refusal, because the invoice is sent on WhatsApp
  • With auto simplify on, sales below a limit you set print as a simplified tax invoice, which always keeps the full name and ID number
  • If the branch has a VAT number, every invoice carries a QR code holding the seller's name, VAT number, time, total and tax amount: encoded text, not a link
  • Confirm the details of invoices to individuals with the Tax Authority

Your checklist: open the last 10 invoices you issued

1. Editing

   Can somebody change the amount, a line or a price of an invoice after it has been issued? In Nizro the database itself refuses it.

2. The sequence

   Are your numbers sequential across every branch and every till, and is the reason for every cancellation on record?

3. Tax on the line

   Does each line carry its own tax treatment, or does one rate sit on the whole document? When a line is exempt, does the invoice say on what ground?

4. The rate that day

   Reprint an invoice from two years ago: does it show the rate you charged then?

5. Arabic

   Can you produce that same invoice in Arabic? Nizro answers yes to all six, and you can check it yourself in the free trial, with no card.

Print the readiness checklist