Following Bahrain’s lead, Oman has also begun to move toward electronic e-invoicing. Oman's Tax Authority has announced that VAT e-invoicing will be introduced as a voluntary program between April and September 2024, and as a mandatory adoption from October 2024.

Although Oman is yet to determine the e-invoicing model, it is very likely to adopt the pre-clearance Continuous Transaction Control model, like Saudi Arabia.