Guide
E-invoicing in Oman: a guide to the OTA Fawtara system
Electronic invoicing (e-invoicing) is becoming mandatory for VAT-registered taxpayers in Oman through Fawtara, the system run by the Oman Tax Authority (OTA). Reports of Decision No. 189/2026 give 1 April 2027 for businesses with annual supplies above OMR 5 million and 1 October 2027 for all others. Check your own date with the OTA's rollout checker.
What is Fawtara, Oman's e-invoicing system?
Fawtara is Oman's national e-invoicing framework, run by the Oman Tax Authority. Invoices are issued as structured XML, validated and exchanged through accredited service providers, and tax data is reported to the OTA. Businesses connect through a provider, not directly.
The name is sometimes written Fawatara (Arabic: فوترة). The OTA describes e-invoicing as issuing, storing, submitting and exchanging invoices electronically through an approved mechanism, in a prescribed format, instead of paper or PDF invoices. Its stated aims are to make business transactions more efficient, increase transparency and tax compliance, and prevent fraudulent invoices and under-reporting of tax.
Taxpayers link to a provider, or switch to another, through the Fawtara Portal. Fawtara runs on Peppol, a delivery network and set of standards used well beyond Europe, and Oman's invoice specification is PINT Oman, or PINT-OM, published by Peppol. The glossary defines each term in a few lines.
Is e-invoicing mandatory in Oman? The e-invoicing mandate and timeline
Yes, for VAT-registered businesses. Reports of Decision No. 189/2026 give 1 April 2027 for businesses with annual supplies above OMR 5 million and 1 October 2027 for all others. The OTA's own FAQ page still lists earlier onboarding waves, so confirm your date with the OTA.
The e-invoicing timeline: Phase 1, Phase 2 and Phase 3 dates and deadlines
| Who | Date | Source | Status |
|---|---|---|---|
| Phase 1: companies selected by the OTA for the first rollout | August 2026 | OTA Fawtara FAQ, 30 June 2026 | Official |
| Phase 2: large taxpayers, with annual supplies above OMR 5 million | 1 April 2027 | Decision No. 189/2026, as reported | Reported |
| Phase 3: all remaining VAT-registered taxpayers, with annual supplies of OMR 5 million or less | 1 October 2027 | Decision No. 189/2026, as reported | Reported |
| Last phase: government institutions (B2G e-invoicing) | The last phase. No year is published. Not set in the reports of the decision. | OTA e-invoicing FAQs page | Official |
The OTA's Fawtara FAQ of 30 June 2026 says the companies in the first rollout were chosen on revenue size, annual invoice volume, technical readiness, maturity and coverage of different industries and sectors. “Official” in the table means the OTA publishes it; “Reported” means it comes from press and advisory reports of the decision.
Which date is right? The OTA's pages and the decision
You may find different dates in different places, because the OTA's own pages have not caught up with the decision as reported. This is what each source says, checked on 15 October 2026.
| Source | What it gives | Date shown | Status |
|---|---|---|---|
| OTA Fawtara FAQ (PDF) | First rollout in August 2026. Later rollouts follow the timeline set in legislation. | 30 June 2026 | Official |
| OTA e-invoicing FAQs page | Onboarding waves in August 2026, February 2027 and August 2027, then a government phase with no year announced. Does not mention Decision No. 189/2026. | Shown as updated 12 October 2026 | Official |
| OTA e-invoicing page | Names the phases, with no calendar dates. Does not mention Decision No. 189/2026. | Shown as updated 7 October 2026 | Official |
| Decision No. 189/2026, amending the VAT Executive Regulation | 1 April 2027 for annual supplies above OMR 5 million, 1 October 2027 for all others | Reported as published in Official Gazette No. 1660 on 9 August 2026. The text is reproduced on qanoon.om, a third-party legal database that says it is not an official source. | Reported |
| Vendor and press guides | A mix of both sets of dates, sometimes on the same page. | Various | Not a source |
Penalties and your own date
To see your estimated period, use the OTA's rollout checker. You enter your VATIN and your current and expected annual taxable supplies, and it shows a potential implementation period. The OTA says it is for awareness and preparation only, and that it contacts selected taxpayers at least six months before their onboarding.
On penalties, the OTA says they will apply according to regulations. Published guides quote different amounts, so we do not quote figures here. To see what is still open in your own setup, use the readiness checklist further down.
Who has to comply, and which invoices are covered?
The duty follows Value Added Tax (VAT) registration, so mandatory e-invoicing applies to VAT-registered taxpayers. Sellers that are not VAT-registered are not required to join Fawtara, and the OTA has said there are no industry exceptions. B2B e-invoicing and B2C invoices are both covered; government institutions are the last phase and no year is published.
- B2C. Consolidated invoices are not allowed for B2C sales: each sale needs its own e-invoice.
- Imports. Taxpayers report imports with self-billing.
- VAT groups. Companies in the same VAT group adopt e-invoicing as per the rollouts, and e-invoices for transactions inside the group follow current practice.
- Exempt and out-of-scope supplies. The OTA's FAQ gives no separate rule and refers to the applicable laws and regulations. On backdating, it says e-invoices follow the date of supply and invoice issuance rules in the VAT legislation.
Sources: OTA Fawtara FAQ, 30 June 2026.
If you only receive invoices
If your supplier is VAT-registered but not yet in a rollout, it can keep using its existing compliant invoicing, and you can claim input VAT as now, according to the OTA's Fawtara FAQ of 30 June 2026. Once you are in scope, you receive e-invoices through your own provider. A seller that is not VAT-registered may not charge VAT at all, and the OTA says buyers can report invoices from such sellers that include VAT.
How does Fawtara work? The 5-corner model and e-invoicing process
Oman uses a five-corner model, often written 5-corner model: supplier, supplier's provider, buyer's provider, buyer, and the Oman Tax Authority. The two providers validate the invoice and handle the invoice exchange over the Peppol network, and report the tax data to the OTA. B2B invoices are submitted in real time and B2C within 24 hours.
| Corner | Who | What happens |
|---|---|---|
| 1 | Supplier | Issues the invoice from its own system. For B2C invoices it also generates the QR code. |
| 2 | Supplier's service provider | Validates the invoice against the Oman rules and exchanges it. Reports tax data to the OTA. |
| 3 | Buyer's service provider | Receives the invoice and passes it to the buyer. |
| 4 | Buyer | Receives the invoice data. |
| 5 | Oman Tax Authority | Receives the tax data. |
The tax data sent to the OTA is called the Tax Data Document. It is a regulatory report and is not exchanged between buyer and seller.
The real-time and 24-hour rules come from the OTA's FAQ of 30 June 2026. The taxpayer stays responsible for the compliance of each invoice, and the OTA monitors the performance of service providers.
On the network, each business is identified by a Peppol participant identifier, made of an identification scheme and a value; your provider registers you. Oman runs one central SMP, the directory that routes documents, and accredited providers may not run their own.
Oman e-invoicing requirements: what counts as an e-invoice
An Oman e-invoice is a structured XML document following the Peppol PINT Oman specification. A PDF is not an e-invoice. For B2C, the taxpayer generates a QR code and prints it on the human-readable invoice, not inside the XML. Corrections are made with an electronic credit or debit note.
The OTA says XML is the mandatory structured format. Reports of Decision No. 189/2026 add that paper, PDF and emailed images will not count as electronic tax invoices once the rules apply. It contrasts the two like this: paper invoices are issued manually and can involve physical signatures and stamps, while e-invoices are issued digitally, carry a unique verification code, are electronically certified and are delivered instantly to the buyer and the tax authority.
- PINT-OM content rules. The data in the invoice follows the Peppol PINT Oman billing specification, currently version 1.0.1. Its billing page lists two document types, the invoice and the credit note. Self-billing, used when the buyer issues the invoice on the supplier's behalf, and the Tax Data Document have their own specifications. Vendor guides describe PINT-OM invoices as UBL-based XML and name UBL 2.1.
- Validation. Your service provider checks each invoice against the Oman schematron rules before it is exchanged.
- QR code on every B2C invoice. The QR code is mandatory for all B2C transactions, whether the invoice is full or simplified. The taxpayer generates it, and it goes on the human-readable invoice, not in the XML. Its content is set out in Appendix D of the Peppol Oman Architecture, version 1.0.2.
- Issued electronically from the start. Issuing an invoice by hand and keying it in later is not allowed: invoices must be issued electronically in the prescribed format.
- Languages. Invoices can be issued in different languages, provided they follow the Oman VAT legislation.
- Digital certificate. In its answers for service providers, the OTA says a digital certificate is required and will be provided by OpenPeppol.
- Corrections. After issuance, an invoice is adjusted by issuing an electronic credit or debit note.
- Archiving. Keeping the invoices is the taxpayer's responsibility under the VAT legislation. The OTA's FAQ sets no retention period of its own.
Sources: OTA Fawtara FAQ, 30 June 2026, Peppol PINT OM Billing specification.
What your ERP has to supply
In practice, an invoice draws on these groups of data from your ERP. The field-level list, and which fields are mandatory, is in the PINT-OM specification. We do not quote field counts, because published guides disagree.
- Seller details, including the VATIN.
- Buyer details and identifiers.
- Line items: descriptions, quantities, units of measure, prices and tax codes.
- The tax breakdown and invoice totals.
- For credit and debit notes, a reference to the original invoice.
Accredited service providers: what they do and how to check one
An accredited service provider is a company the OTA has approved to validate and exchange e-invoices. Providers are listed on the Fawtara Portal. You connect to one at a time and can switch later. The OTA charges no fees and each provider sets its own prices.
To be accredited, a company applies to the OTA, meets its criteria (including ISO/IEC 27001 information security certification) and passes the eDelivery and PINT OM test suites on the Peppol Testbed. A company can also act as its own provider if it meets the same bar.
The list of accredited providers sits in the Fawtara Portal and is updated as new providers are accredited. The OTA also has a Service Provider Accredited page. Ask any provider for proof of accreditation under its legal name.
The steps the OTA's Fawtara FAQ of 30 June 2026 lists for taxpayers are short: select an accredited provider, or apply for accreditation yourself, then exchange B2B, B2C and B2G e-invoices through it. Taxpayers are expected to have integrated with their provider on or before their go-live date.
Our page on how to choose an e-invoicing provider in Oman gives ten questions to ask. To see where you stand overall, use the readiness checklist below.
Oman e-invoicing readiness checklist
Answer 10 quick questions to see what is left to do before you connect to Fawtara. The checklist runs in your browser and we do not receive your answers. It is a planning aid, not a date calculator: for your date, use the OTA's rollout checker.
Your result
Your next steps
This checklist is a planning aid, not legal or tax advice. It does not calculate your deadline. The OTA's pages are the binding source.
What each answer means
1. Is your business registered for VAT in Oman?
- If you answered “No”: Sellers that are not VAT-registered are not required to join Fawtara, according to the OTA FAQ. Check the VAT registration rules before you rely on this.
- If you answered “Not sure”: Confirm your VAT registration and your VATIN with the Oman Tax Authority.
2. Do you know your VATIN, and have you used the OTA's rollout checker?
- If you answered “I know my VATIN but have not used the checker” or “No”: Open the OTA rollout checker with your VATIN and annual supplies. Nothing on this page calculates your deadline.
3. How are your invoices produced today?
- If you answered “A mix of a system and spreadsheets or Word” or “Mostly by hand or in spreadsheets”: Invoices need to come from a system that produces structured data. Talk to us about the options.
4. Which system issues most of your invoices?
- If you answered “The Infinity ERP”: InfiTax is built into the Infinity ERP. Ask us for a demo.
- If you answered “SAP, Oracle, Microsoft Dynamics, Odoo or Tally”: InfiTax works with SAP, Oracle, Microsoft Dynamics, Odoo and Tally. Ask us for a demo with your ERP.
- If you answered “Another system”: Tell us which system you run and we will say what is possible.
- If you answered “No system yet”: You need an invoicing system that can produce structured data before you can connect.
5. Can your system export invoice data in a structured form, such as XML or JSON, or connect through an integration?
- If you answered “Not sure” or “No”: Ask your ERP vendor, or us, how invoice data can be exported. The Peppol PINT Oman specification is the mapping guide.
6. How clean is your master data?
- If you answered “Partly” or “Not checked yet”: Check buyer tax identifiers, tax codes, units of measure and currencies before invoices become structured data.
7. Do you issue invoices to consumers (B2C)?
- If you answered “Yes, but we are not sure what is needed”: For B2C, the QR code is mandatory on every invoice, full or simplified. The taxpayer generates it and prints it on the human-readable copy, and B2C e-invoices are submitted within 24 hours.
8. Have you chosen an OTA-accredited service provider?
- If you answered “We are shortlisting” or “Not yet”: Check the OTA Service Provider Accredited page and the list in the OTA's portal, then ask the ten questions in our provider checklist.
9. Have you agreed how you will test, correct and store invoices?
- If you answered “Partly” or “Not yet”: Ask your provider for a test plan before go-live. Archiving is the taxpayer's duty, and corrections are made with electronic credit or debit notes.
10. Do the people who raise invoices know what is changing?
- If you answered “Planned” or “Not yet”: Brief invoicing staff early: corrections after issuance are made with credit or debit notes, and B2C invoices need the QR-coded copy.
For everyone
- Your official date: use the OTA rollout checker.
- How the dates were reported: read the dates section of this guide.
- Good to know: on the Peppol network your provider registers you under a participant identifier, made of an identification scheme and a value. Ask your provider what yours will be.
Nothing you select is sent anywhere or stored, not even in your browser. If you press “Add my answers to a demo request”, the text is copied into the demo request form on this page and only reaches us if you send that form. See our privacy policy.
How to prepare your business
- Check your date. Enter your VATIN and your annual supplies in the OTA's rollout checker.
- Check your VATINs. The OTA's checker describes a VATIN as starting with OM followed by digits. Make sure every customer record that should carry one is complete and correct.
- Plan your ERP integration and map your invoice data. The OTA tells taxpayers and providers to use the Oman PINT specifications as the guide for mapping ERP fields. List which field in your ERP feeds each PINT-OM field.
- Clean your master data. Check tax codes, units of measure, currencies and buyer identifiers before they go into structured invoices.
- Issue every invoice from a system. Invoices typed up by hand and keyed in later will not do: the OTA says invoices must be issued electronically in the prescribed format.
- Choose a provider. Pick one from the OTA's list and ask for proof of accreditation.
- Plan corrections and archiving. Decide who issues credit and debit notes and where e-invoices will be stored.
- Test before you go live. Ask your provider how and when you can test invoices end to end.
- Brief the people who raise invoices. Sales and finance need to know what changes, and for B2C, who handles the QR-coded copy.
- Know where to ask. The OTA says questions about using the Fawtara Portal go to fawtara@taxoman.gov.om, and technical questions about the link between your systems and your provider go to the provider.
InfiTax eInvoicing, from Infinity, checks invoice data against OTA business rules before the payload is generated, and sends it to the OTA through our exclusive ASP partner, FawtaraX. See Fawtara e-invoicing software for how the product works.
FAQ
Questions about e-invoicing in Oman
Is e-invoicing mandatory in Oman?
Yes, for VAT-registered businesses. Reports of Decision No. 189/2026 give 1 April 2027 for businesses with annual supplies above OMR 5 million and 1 October 2027 for all others. The OTA's own FAQ page still lists earlier onboarding waves, so check your own date with the OTA's rollout checker.
When did e-invoicing start in Oman?
The OTA's FAQ of 30 June 2026 put the first rollout in August 2026, for companies the OTA selected on revenue size, annual invoice volume, technical readiness, maturity and sector coverage. Later rollouts follow the timeline set in legislation; the dates table in this guide shows what has been reported.
Does e-invoicing apply to every business in Oman?
No. The duty follows VAT registration. Sellers that are not VAT-registered are not required to join Fawtara, and the OTA has said there are no industry exceptions for businesses that are.
Which countries require e-invoicing?
This guide covers Oman only. Many other countries, including some of Oman's GCC neighbours, run their own e-invoicing rules, and they differ from Fawtara. Check the rules of each country where you issue invoices.
What is Fawtara in Oman?
Fawtara is the Oman Tax Authority's e-invoicing system. Invoices are issued as structured XML, validated and exchanged through accredited service providers, and tax data is reported to the OTA.
Is a PDF invoice an e-invoice in Oman?
No. The OTA says a PDF invoice is not an e-invoice and that XML is the mandatory structured format.
Do I need an accredited service provider?
Yes, unless your own company is accredited. The OTA says every e-invoice must be validated by the issuer's accredited service provider.
Can I keep my current ERP?
The OTA says ERP systems can be retained, depending on the arrangement with your accredited service provider. Your ERP data still has to map to the Oman PINT specifications.
What is the difference between Fawtara, Peppol and PINT-OM?
Fawtara is the OTA's e-invoicing system. Peppol is the network and standards framework it runs on. PINT-OM is the Peppol specification that defines the content of Oman's invoices.
Does the OTA charge for e-invoicing?
No. The OTA says it charges no fees and does not require providers to charge taxpayers. Each provider sets its own pricing.
Does Fawtara cover B2C invoices, and do I need a QR code?
Yes. The OTA's FAQ says B2C is implemented at the same time as B2B and B2G, with B2C e-invoices submitted within 24 hours. The QR code is mandatory on every B2C invoice, full or simplified: the taxpayer generates it and prints it on the human-readable copy. A summary of Decision No. 189/2026 says the duty also covers supplies to non-taxable persons.
What if my supplier is not on Fawtara yet?
If your supplier is VAT-registered but not yet in a rollout, it can keep issuing invoices through its existing compliant method, and you can claim input VAT as now, according to the OTA's FAQ of 30 June 2026.
Can invoices be issued in more than one language?
Yes. The OTA's FAQ says invoices can be issued in different languages, provided they follow the Oman VAT legislation.
What are the penalties for not complying?
The OTA says penalties will apply according to regulations. Published guides give different amounts, so we do not quote figures. Check the VAT law and its executive regulation.
Sources: OTA rules, guidelines and specifications
- 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, E-invoicing FAQs page
- Oman Tax Authority, Check your potential Fawtara implementation period
- Oman Tax Authority, Service provider criteria
- Oman Tax Authority, Service Provider Accredited page
- Peppol, PINT Oman specifications
- Peppol, PINT OM Billing specification, version 1.0.1
- Press and advisory coverage of Decision No. 189/2026, which we have not been able to confirm on the OTA portal: Oman Observer, 9 August 2026, Gulf News, Forvis Mazars Oman, peppol.nu, 20 August 2026. The text of the decision is also reproduced on qanoon.om, a third-party legal database that says it is not an official source.
Changes to this guide
- : First published.
- : Restructured. Added a dates table with sources and a status label for each row, a comparison of the OTA's own pages with the reported decision, the buyer-side and VAT group rules, the OTA's rules on the B2C QR code, the digital certificate, languages and electronic issue, a readiness checklist, and more questions and answers.
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