Glossary
Oman e-invoicing glossary: Fawtara, PEPPOL, PINT-OM, UBL and ASP explained
Short, plain-English definitions of the terms used in Fawtara, the e-invoicing system run by the Oman Tax Authority (OTA).
This glossary explains the terms you meet when preparing for e-invoicing in Oman. Each definition is short. For the full picture, read the Oman e-invoicing guide.
The programme
- Fawtara
- Fawtara (sometimes written Fawatara; Arabic: فوترة) is the Oman Tax Authority's e-invoicing system. Businesses issue structured XML invoices through accredited service providers, and the OTA receives the tax data. The OTA also runs the Fawtara Portal. See what Fawtara is in the Oman e-invoicing guide.
- Fawtara Portal
- The OTA's portal where accredited service providers are listed and where a taxpayer connects to a provider, or disconnects and switches to another.
- Oman Tax Authority (OTA)
- The government authority that runs Fawtara and accredits the service providers that connect taxpayers to it. Its own documents use the names Tax Authority and OTA.
- E-invoice
- An invoice issued, stored, submitted and exchanged electronically through an approved mechanism in a prescribed format. In Oman the format is XML, and a PDF invoice is not an e-invoice.
- E-invoice vs PDF invoice
- The OTA says XML is the mandatory structured format and a PDF invoice is not an e-invoice. A PDF is made for people to read, while XML is structured so that software can read it automatically.
The model
- Five-corner model (5-corner model)
- The flow Oman uses to exchange invoices: supplier (corner 1), supplier's service provider (2), buyer's service provider (3), buyer (4) and the OTA (5). The providers validate and exchange the invoice and report tax data to the OTA. See how the five-corner model works in the Oman e-invoicing guide.
- Accredited Service Provider (ASP)
- An accredited service provider (ASP) is a company the OTA has approved to validate and exchange e-invoices for taxpayers and to report tax data to the OTA. It must meet the OTA's criteria and pass the eDelivery and PINT OM test suites. A taxpayer connects to one provider at a time and can switch later. See how to choose an e-invoicing provider in Oman.
- Peppol
- A delivery network and standards framework for exchanging electronic business documents. It is not a software product, and it is used outside Europe. Fawtara runs on Peppol, and providers are tested on the Peppol Testbed before the OTA accredits them.
- OpenPeppol
- The international association behind Peppol. It publishes the Peppol specifications and documentation, and the OTA sends applicant service providers to the OpenPeppol test bed. The OTA says the digital certificate required for Fawtara will be provided by OpenPeppol.
- Peppol Access Point
- A certified service provider that sends and receives Peppol documents. In Oman, taxpayers can connect to any Access Point accredited by the OTA.
- SMP (Service Metadata Publisher)
- The directory Peppol uses to publish which documents each participant can receive, so documents are routed correctly. Oman uses a centralised SMP run by the OTA, and accredited providers may not run their own.
- Peppol participant identifier
- How a business is identified on the Peppol network: an identification scheme plus a unique value. Your service provider registers you, and the SMP publishes which documents you can receive. See how Fawtara works in the Oman e-invoicing guide.
The formats and rules
- PINT (Peppol International)
- The methodology Peppol uses to define invoice specifications for individual countries on a common model. Oman's version is PINT-OM.
- PINT-OM (PINT Oman)
- PINT-OM is the Peppol specification that defines the content of Oman's invoices. The published set covers billing (standard invoices), self-billing and the Tax Data Document, currently version 1.0.1. See the Peppol PINT Oman specifications.
- UBL 2.1 (Universal Business Language)
- An XML standard for business documents. Vendor guides describe PINT-OM invoices as UBL-based XML and name UBL 2.1.
- XML
- A structured text format that software can read automatically. The OTA says XML is the mandatory structured format for Oman e-invoices, and that a PDF invoice is not an e-invoice.
- Tax Data Document (TDD)
- The regulatory report sent to the OTA. It is not exchanged between the invoice issuer and receiver. Its specification is published by Peppol alongside the PINT-OM billing and self-billing specifications.
- Self-billing
- When the buyer issues the invoice on the supplier's behalf. PINT-OM has a self-billing specification, and the OTA says taxpayers report imports with self-billing.
- Schematron rules
- Business rules used to validate XML documents. The OTA says service providers validate invoices against the Oman schematron rules. Responsibility for the compliance of each invoice stays with the taxpayer.
Identifiers and documents
- VATIN
- The VAT identification number. The OTA's checker describes it as starting with OM followed by digits. You need it to check your rollout period.
- Credit note and debit note
- Electronic documents used to correct an invoice after it has been issued. The OTA says corrections after issuance are made by issuing an electronic credit or debit note.
- QR code
- Generated by the taxpayer and mandatory on every B2C invoice, full or simplified. It goes on the human-readable copy, not in the XML, and its content is set out in Appendix D of the Peppol Oman Architecture, version 1.0.2. The OTA says it will use the QR code to verify authenticity in future through a mobile app. See what counts as an e-invoice in the Oman e-invoicing guide.
- Digital certificate
- An electronic credential that proves who is sending a document over the network. In its answers for service providers, the OTA says a digital certificate is required and will be provided by OpenPeppol.
Sources
- Oman Tax Authority, Fawtara (E-invoicing) Frequently Asked Questions, updated 30 June 2026
- Oman Tax Authority, Introduction of e-invoicing
- Oman Tax Authority, E-invoicing page
- Oman Tax Authority, Service provider criteria
- Oman Tax Authority, Check your potential Fawtara implementation period
- Peppol, PINT Oman specifications
Questions about your invoicing setup?
Talk to our team about InfiTax and the Oman e-invoicing terms above.