How Oman e-invoicing works, in plain words

Oman's e-invoicing system is called Fawtara (Arabic for "invoice"). It uses the 5-corner model, built on the international Peppol network ^[1][2]. Here is what that means for a business.

The five corners

Corner	Who	What it does
1	You, the supplier	Create the invoice in your accounting or ERP system
2	Your accredited service provider	Validates the invoice against the Omani rules and sends it
3	Your buyer's accredited service provider	Receives the invoice
4	Your buyer	Gets the invoice data in its system
5	The Oman Tax Authority (OTA)	Receives the tax data from the providers

Corners 2 and 3 exchange the invoice over Peppol. At the same time, invoice data goes to the OTA, and acknowledgements come back to confirm delivery ^[1][2].

What travels where

• The invoice goes from your provider to your buyer's provider in the national XML format, PINT OM ^[2][3]. A PDF or a paper invoice is not an e-invoice ^[2][5].
• The tax data goes to the OTA in a separate report, the Tax Data Document. It is not exchanged with the buyer ^[3].
• Timing: B2B invoices are reported in real time; B2C invoices within 24 hours ^[2].
• Consumers: your invoice is reported to the OTA; the consumer can still get a paper or PDF copy with a QR code ^[2]. Each B2C sale needs its own e-invoice; consolidated B2C invoices are not allowed ^[2].
• Exports: your buyer abroad is not on the network, so the flow is corner 1 to 2 to 5: you send your buyer the invoice as today, and your provider reports it ^[2].
• Imports: the Omani buyer reports them with a self-billed invoice ^[2].
• A buyer or supplier not yet in the rollout: the invoice is exchanged the usual way, and the tax data still goes to the OTA through the issuer's provider ^[2].

The accredited service provider

You can't send invoices to the network yourself unless you become an accredited provider. You choose one from the OTA's list and connect to it on the Fawtara portal ^[2]. Providers must pass the Peppol tests for PINT OM and have a local presence in Oman ^[2]. The OTA does not charge for the service and does not set the providers' prices ^[2]. See the list of accredited providers.

You keep responsibility for a correct invoice. Your provider validates it against the Omani rules, and the OTA monitors the providers ^[2].

Addresses: the VAT number and the central register

On the network, an Omani business is addressed by its VATIN (OM + 10 characters) with the Peppol scheme 0248 ^[6]. The OTA runs one central address register (SMP); providers may not run their own ^[2]. You can have one provider at a time ^[2]. Try the Peppol ID lookup.

PINT OM

PINT OM is Oman's version of the Peppol International invoice model. OpenPeppol published version 1.0.1 on 29 July 2026, in two parts: Billing (invoices, credit and debit notes) and Self-Billing ^[3]. The document type identifiers are [6]:

• Invoice: urn:peppol:pint:billing-1@om-1
• Credit note: the same identifier, in a UBL CreditNote
• Self-billed invoice and credit note: urn:peppol:pint:selfbilling-1@om-1

You can read a PINT OM file with our invoice viewer.

Timeline

Date	What happens	Source
29 Jul 2026	PINT OM v1.0.1 published	[3]
3 Aug 2026	Decision 189/2026 issued (Official Gazette, 9 Aug 2026)	[4]
End of Aug 2026	Voluntary pilot with about 100 companies	[5]
1 Apr 2027	Mandatory for VAT-registered businesses with annual supplies above OMR 5 million	[4]
1 Oct 2027	Mandatory for all other VAT-registered businesses	[4]

Check your own date with the deadline checker.

Information, not legal or tax advice. Checked on 9 October 2026.