Peppol Country Guide · Oman
Mandatory E-Invoicing in Oman from 1 April 2027
Oman has enacted mandatory electronic tax invoicing through Decision No. 189/2026. The obligation begins on 1 April 2027 for taxable persons whose annual supplies exceed OMR 5 million, followed by those whose annual supplies do not exceed OMR 5 million on 1 October 2027.
Overview
Oman's National E-Invoicing System: Fawtara
Oman’s national e-invoicing system, Fawtara (فاتورة, Arabic for “invoice”), is operated by the Oman Tax Authority (OTA). It uses a five-corner model, enabling structured electronic invoices to be exchanged between suppliers and buyers through service providers approved by the OTA.
Under Decision No. 189/2026, e-invoicing becomes mandatory in two phases:
- 1 April 2027: VAT-registered taxpayers with annual supplies exceeding OMR 5 million
- 1 October 2027: VAT-registered taxpayers with annual supplies of OMR 5 million or less
Electronic tax invoices must use an approved electronic format and be issued securely through an electronic system. They must remain readable, preserve invoice integrity and contain a unique invoice number. Businesses must also maintain appropriate security, data-recovery and business-continuity measures.
This is an important distinction: a PDF, scanned image or paper invoice is not equivalent to a structured electronic tax invoice. Compliance requires system-to-system invoice exchange through the approved Fawtara framework.
The OTA will publish the companies licensed to provide approved e-invoicing services. Businesses should therefore prepare their invoice data, systems, security controls and provider connectivity ahead of their applicable 2027 deadline.
Official source: Oman Tax Authority Decision No. 189/2026
Electronic Invoice Requirements
What Qualifies as an Electronic Tax Invoice in Oman?
An electronic tax invoice is not simply a paper invoice converted into a PDF. It must be issued through an electronic system using the format approved by the Oman Tax Authority.
The invoice must:
- Use the mandatory structured XML format
- Have a unique invoice number
- Preserve the authenticity of its source and content
- Remain readable throughout the required retention period
- Be protected against unauthorised access
- Follow the applicable PINT OM and OpenPeppol technical requirements
A paper invoice, scanned image or standard PDF is not a structured electronic tax invoice under Fawtara.
When Must an Electronic Tax Invoice Be Issued?
Electronic tax invoices must generally be issued within 15 days of the relevant taxable event. This includes making a supply, a deemed supply, or receiving full or partial payment before the supply date.
The 5-Corner Model
How Invoice Exchange Works in Oman
Fawtara uses the Peppol 5-corner model — an extension of the standard 4-corner Peppol architecture. The fifth corner is the OTA itself, which receives a real-time subset of every invoice for tax oversight and VAT validation.
The invoice flows from Supplier → Supplier's Accredited SP (Corner 2) → Peppol network → Buyer's Accredited SP (Corner 3) → Buyer. Simultaneously, a copy is transmitted to the OTA (Corner 5) in real time.
For Arratech customers: Arratech acts as your accredited OTA Service Provider (corners 2 and 3), handling Peppol transmission, OTA real-time reporting, and UBL format compliance — through the same unified API used across all Peppol markets.
Implementation Timeline
Fawtara Rollout, 2025 to 2027
Technical specifications published by OTA
Developer pilot portal launched by OTA
Voluntary pilot involving 100 selected companies.
Mandatory for VAT-registered taxpayers with annual supplies exceeding OMR 5 million.
Mandatory for VAT-registered taxpayers with annual supplies of OMR 5 million or less.
B2C E-Invoicing and Service Provider Requirements
B2C: QR Code and Tax Reporting
B2C transactions follow a different flow from B2B invoice exchange. The seller submits the electronic invoice to its accredited service provider, which reports the required tax data to the Oman Tax Authority.
The seller can provide the consumer with a human-readable version using existing methods, such as paper or PDF. This version must comply with OTA specifications and include a QR code that allows the electronic invoice to be verified.
B2C invoices must be reported within 24 hours, while B2B invoices are exchanged in real time. Software vendors should therefore support both the structured B2B exchange and the separate B2C reporting flow.
Service Provider Accreditation Requirements
Taxpayers must select an OTA-accredited service provider or obtain accreditation to act as their own service provider.
Key accreditation requirements include:
- Commercial registration in mainland Oman with a relevant activity
- Minimum paid-up capital of OMR 6,000
- At least two years of operational experience, or one year for Riyada cardholders
- ISO/IEC 27001 certification
- High-level technical architecture documentation
- Multifactor authentication
- Encryption at rest and in transit
- Security monitoring and incident-response controls
- Hosting, backup and data-retention documentation
- Completion of the required OTA and OpenPeppol technical tests
The OTA’s service-provider application and accreditation process is open. Businesses should verify their provider against the OTA’s official accredited-service-provider list and allow sufficient time for integration and testing before their applicable 2027 deadline.
Official sources: OTA Service Provider Criteria, OTA Service Provider FAQs and OTA accredited-provider list.
Operational Requirements
Security and Business Continuity Are Part of Compliance
Oman’s e-invoicing requirements extend beyond invoice format and transmission. Taxpayers must protect their electronic invoicing systems against intrusion and unauthorised access and maintain procedures that support reliable operation.
Businesses must prepare for emergencies and technical failures, provide mechanisms to recover lost data or information, and support the continued efficient operation of the electronic invoicing system.
Supporting points:
- Protection against intrusion and unauthorised access
- Emergency and technical-failure procedures
- Backup and data-recovery mechanisms
- Business continuity and system availability
- Invoice integrity, authenticity and readability
These requirements make information security and operational resilience part of e-invoicing readiness, not only internal IT considerations.
Characteristics
Oman Fawtara at a Glance
Key facts every software vendor and compliance team needs to know before building for the Oman market.
Mandatory for VAT-registered taxpayers with annual supplies exceeding OMR 5 million.
Mandatory for VAT-registered taxpayers with annual supplies of OMR 5 million or less.
Electronic invoices are exchanged between suppliers and buyers through approved service providers, with specified tax data reported to the Oman Tax Authority.
XML is the mandatory structured invoice format. Technical implementation follows the applicable PINT OM and OpenPeppol specifications.
The mandate applies to VAT-registered taxable persons, phased according to the value of annual supplies.
Service providers must complete the OTA accreditation process and pass the required technical tests. Businesses should verify their provider against the OTA’s official approved list.
The OTA oversees Fawtara, approves e-invoicing service providers and receives specified tax data through the five-corner model.
Oman’s statutory rollout begins on 1 April 2027, followed by the second phase on 1 October 2027.
Taxpayers must protect electronic invoicing systems from unauthorised access and maintain emergency, business-continuity and data-recovery measures.
What Businesses and Software Providers Should Prepare Now
Businesses and software providers should begin technical and operational preparation before their applicable 2027 deadline. Readiness requires more than generating an XML invoice.
Determine whether the business falls under the 1 April or 1 October 2027 deadline based on annual supplies.
Map required invoice fields, validate XML against the applicable PINT OM specifications, and integrate invoice exchange and tax-data reporting with the ERP or billing system.
Select an OTA-accredited service provider or assess the requirements for becoming accredited. Allow sufficient time for onboarding and integration.
Establish access controls, failure handling, backup, recovery and continuity procedures. Complete testing before the applicable deadline and monitor OTA technical updates.
Regional Context
How Oman Compares to Other GCC Mandates
| Dimension | Oman (Fawtara) | Saudi Arabia (ZATCA) | UAE |
|---|---|---|---|
| Technical model | Peppol five-corner model | ZATCA clearance and reporting model | OpenPeppol-based five-corner model |
| VAT rate | 5% | 15% | 5% |
| B2B go-live | 1 April 2027 for annual supplies above OMR 5 million; 1 October 2027 for annual supplies at or below OMR 5 million | Mandatory since 2021; integration phase introduced in waves from 2023 | 1 January 2027 for revenue of at least AED 50 million; 1 July 2027 for revenue below AED 50 million |
| B2C model | Tax data reported to OTA through the seller’s service provider; human-readable invoice with QR code provided to the consumer | Simplified electronic invoices with QR code and reporting to ZATCA | Outside the current mandatory B2B and B2G scope |
| SP accreditation | Yes, OTA-accredited service provider | Taxpayer solution must meet ZATCA requirements | Yes, MoF-accredited service provider |
| Peppol-native | Yes | No - proprietary | Yes |
| Invoice format | Structured XML following applicable PINT OM requirements | UBL 2.1 XML with Saudi-specific requirements | PINT AE structured electronic format |
| Cross-border scope | Treatment depends on the applicable transaction and OTA requirements | Subject to ZATCA rules for the applicable transaction | Cross-border transactions are generally excluded from the current mandatory scope |
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Frequently Asked Questions
Oman Fawtara: Key Questions
Existing Peppol experience provides a strong technical foundation, but it does not automatically qualify a provider to operate as an OTA-approved service provider. Providers must complete the Oman Tax Authority’s accreditation process and pass the required Peppol eDelivery and PINT OM testing.
Businesses should confirm that their selected provider appears on the OTA’s official list of approved e-invoicing service providers.
The mandatory date is determined by the value of the taxpayer’s annual supplies:
- 1 April 2027: annual supplies exceeding OMR 5 million
- 1 October 2027: annual supplies of OMR 5 million or less
The rollout applies to VAT-registered taxable persons. Businesses should assess the value of their annual supplies and confirm their applicable phase with the Oman Tax Authority.
The OTA’s current guidance addresses electronic invoicing for business-to-consumer transactions. A separate electronic invoice must be issued for each B2C transaction; consolidated invoices are not permitted.
The applicable invoice format, reporting process and customer-facing requirements should follow the latest OTA and Fawtara technical guidance.
No. A PDF, scanned image or paper invoice is not a structured electronic tax invoice. The OTA requires electronic invoices to be issued in structured XML format through the approved electronic invoicing framework.
Electronic invoices must be issued in XML, the mandatory structured format confirmed by the Oman Tax Authority. The technical implementation follows the applicable OpenPeppol and PINT OM specifications, including the required data structure, validation rules and electronic delivery requirements.
Businesses, software providers and service providers should verify the latest schemas and validation rules in the official Fawtara and OpenPeppol technical documentation before implementation.
The phase is determined by the value of annual supplies. Taxable persons above OMR 5 million enter on 1 April 2027; those at or below OMR 5 million enter on 1 October 2027.
The OTA Chair may grant a time-limited exception following a supported application and reasons accepted by the Authority. VAT returns and payments must still be made on time.