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E-Invoicing Compliance

Compliance with Oman's Fawtara e-invoicing framework requires taxpayers to digitally issue, validate, store, and report tax invoices through accredited service providers using the five-corner Peppol continuous transaction control model.

Complete adherence includes the system setup, transaction timelines, and data formats enforced by Decision 189/2026 and the Oman Tax Authority (OTA).

Prerequisites

Before starting e-invoicing workflows, make sure your organization has:

  1. Active VAT registration: A valid 12-digit Oman VAT identification number using the 0248:OM... scheme.

  2. Fawtara Portal access: Access to fawtara.taxoman.gov.om through Tax Portal credentials and Single Sign-On.

  3. An Accredited Service Provider relationship: A connection request in the Fawtara Portal for the provider that will act as your Peppol Access Point.

  4. ERP or billing-system mapping: Local billing fields mapped to Oman PINT invoice semantics and OM TDD schemas.

Every taxpayer at C1 or C4 must formally connect its business entity to an Accredited Service Provider at C2 or C3 through the Fawtara Portal.

  1. Sign in to fawtara.taxoman.gov.om with your official Tax Authority credentials.

  2. Open Service Provider Directory or Relationship Management.

  3. Find the selected Accredited Service Provider and send a connection request.

  4. Contact the provider outside the portal to agree on receiving capabilities, including PINT invoices, credit notes, and self-billing, and the transmission format between your ERP and the provider.

  5. The provider reviews and accepts the request in the Fawtara Portal.

  6. After approval, the provider registers your Participant ID and receiving capabilities in Oman's central SMP within three working days.

If you switch providers, the previous provider must de-register your entity from the SMP within one working day. The new provider must register your Participant ID within three working days after the new relationship is established.

Step 2: Issue compliant B2B and B2G invoices

  1. Generate the invoice payload in your ERP with all mandatory Oman PINT fields.

  2. Send the data to your provider at C2 in real time at the time of supply.

  3. Confirm that the provider generates the deterministic UUID version 5 invoice identifier and includes the mandatory ALWAYS_SEND MLS request in the envelope header.

  4. Confirm receipt of an AP (Delivered) MLS code from the buyer's Access Point at C3.

Step 3: Issue compliant B2C invoices

  1. Give the consumer at C4 a human-readable printed or electronic invoice containing a compliant Base64 TLV QR code.

  2. Calculate the Seller UUID with UUID version 5 from the mandatory uppercase concatenated string and include it in QR code Tag 10.

  3. Send the transaction payload to your provider at C2 within 24 hours of issuance.

  4. Confirm that the provider applies the generic B2C identifier 0248:997770000099 and submits the OM TDD to the Tax Authority at C5.

Step 4: Handle imports and cross-border transactions

  1. Imports of goods and services: Create a self-billed PINT invoice as the source document for the OM TDD submission.

  2. Export supplies: Deliver the invoice to the non-resident buyer through standard commercial channels, then send the tax payload through C2 to C5 with substitute participant identifier 0248:997770000097.

Important rules and constraints

Warning: Non-compliance, late submission, or issuing a standard paper or PDF invoice without an accredited provider may incur penalties under Oman VAT law.

  • A PDF is not an e-invoice: An unstructured PDF or image sent by email does not qualify as a legal e-invoice for tax-deduction purposes.

  • Submission timelines: B2B transactions must be transmitted in real time. B2C transactions must be transmitted within 24 hours of issuance.

  • QR code limits: The Base64 TLV QR value must not exceed 700 characters. UTF-8 byte lengths must be used for Arabic text.

  • Invoice adjustments: An issued invoice cannot be deleted or backdated. Correct it with an electronic credit note or debit note.

  • Data retention: Taxpayers and providers must retain the original structured XML, transmission metadata, and delivery confirmations for the statutory VAT retention period.