Oman
OMOman is introducing Fawtara, a five-corner e-invoicing model in which OTA-accredited Peppol service providers exchange PINT OM invoices and report tax data to the Oman Tax Authority, which is also the Peppol Authority.
Guide reviewed .
Invoicing and electronic documents
Fawtara
The OTA's e-invoicing project and portal. Supplier and buyer (corners 1 and 4) connect through accredited service providers (corners 2 and 3), which validate and exchange e-invoices and report tax data to the OTA (corner 5). Taxpayers link to one service provider at a time through the Fawtara Portal.
Structured XML; a PDF invoice is not an e-invoice · Official source: Oman Tax Authority · Fawtara FAQ (PDF)
Peppol and PINT OM
Service providers must pass the Peppol eDelivery and PINT OM test suites on the Peppol Testbed, and Peppol membership is required for accreditation, though the FAQ says not for initial accreditation. Oman runs a centralised SMP; accredited providers must use the OTA's SMP and may not run their own.
PINT OM (Peppol International, Oman), validated against the Oman schematron rules · Official source: Oman Tax Authority · Fawtara FAQ (PDF)
Accredited Service Providers
The OTA accredits service providers against published criteria, including a mainland commercial registration with relevant activity, paid-up capital of at least OMR 6,000, operating history, and technical and security controls with ISO/IEC 27001 certification.
PINT OM over Peppol · Official source: Oman Tax Authority · Service Providers Criteria
Fawtara is built on Peppol from the start. Every taxpayer in a rollout needs an OTA-accredited service provider, and that provider must use the OTA's central SMP rather than its own. Map ERP data to the PINT OM specification. Your provider validates against the Oman schematron rules, but you remain responsible for compliance. See the Fawtara FAQ.
Check your implementation date with the OTA's rollout checker and its direct notice; the OTA says it contacts rollout participants at least six months ahead. VAT-registered suppliers outside the current rollout can keep issuing VAT-compliant invoices by their existing method until their phase applies.
Legal guide
B2B, B2G and B2C · first rollout
Planned from 1 April 2027A taxpayer must implement from 1 April 2027 if its supplies from 1 April 2026 to 31 March 2027, or its expected supplies from 1 April 2027 to 31 March 2028, exceed OMR 5,000,000. Supplies include taxable supplies other than capital assets, reverse-charge supplies and intra-GCC supplies. Non-residents count only supplies in Oman, and VAT groups are assessed at group level. If neither test is met, the FAQ gives 1 October 2027. Taxpayers outside the first phase may adopt early on a voluntary basis.
Official source: Oman Tax Authority · E-invoicing FAQsLater phases
Phases announced without datesThe OTA describes four phases, a pilot with selected large taxpayers, expansion to more medium and large companies, onboarding of SMEs, and full rollout to all VAT-registered entities. SMEs join in the third phase.
Official source: Oman Tax Authority · E-invoicing (Fawtara) overviewExchange and reporting deadlines
B2B in real time, B2C within 24 hoursB2C is implemented at the same time as B2B and B2G. When the buyer is not yet in the rollout, the supplier's provider still reports the tax data, and the invoice reaches the buyer by the current process. Exports are reported from supplier to provider to the OTA only. Imports are reported as self-billed invoices. A QR code is required on the human-readable copy for B2C transactions.
Official source: Oman Tax Authority · Fawtara FAQ (PDF)Legal basis and validity
VAT Executive Regulation amendedThe OTA cites Decision 189/2026 amending the Executive Regulation of the VAT Law. Once a taxpayer's rollout applies, only e-invoices issued under the Oman specifications are valid invoices for tax purposes, and VAT penalties apply after the mandate begins. There are no industry exceptions. Compliance remains the taxpayer's responsibility, and archiving follows the VAT legislation.
Official source: Oman Tax Authority · Fawtara FAQ (PDF)
Timeline
- Upcoming at review
First mandatory rollout (upcoming)
Taxpayers above the OMR 5,000,000 supplies test must implement e-invoicing for B2B, B2G and B2C invoices.
Official source: Oman Tax Authority · E-invoicing FAQs - Upcoming at review
Next rollout date (upcoming)
The FAQ's date for taxpayers that meet neither supplies test.
Official source: Oman Tax Authority · E-invoicing FAQs
Peppol in Oman
- Directory participants
- 67
- Document families
- 8
Peppol Authority: Oman Tax Authority (Fawtara e-invoicing project).
9 certified service providers based in Oman.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 59 participants
- 55 participants
- ApplicationResponse30 participants
- EndUserStatisticsReport8 participants
- TaxData8 participants
- TransactionStatisticsReport8 participants
- CrossIndustryInvoice1 participant
- TaxDataDocument1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 22 | |
| 27 | |
| 8 |
Registration dates in the current Directory snapshot.