Regulatory updates - Oman

The launch of the Fawtara Portal marks a key step in the previously announced implementation timeline ahead of the introduction of the Peppol 5-corner mandate.

The OTA has also indicated it will soon release the finalized e-invoicing data dictionary, which will outline content requirements, scope, and business rules.

The publication of the final data dictionary will be the next significant milestone in helping taxpayers and service providers prepare for the mandate.

The Peppol Authority status follows an approval process as previously reported by Pagero.

The establishment of a Peppol Authority in Oman constitutes an important step ahead of the 5-corner model roll-out, as it will represent Oman’s national interests in development of the Peppol framework, including the standard’s alignment with national e-invoicing and VAT legislation, and oversight of service providers.

Accreditation process to commence Q1 2026

OTA reiterated on the timelines for implementation of the Fawtara system:

• Q1 2026 (indicated February 2026): Registration portal opens for service providers. Application for accreditation can be submitted through the portal.
• Q2 2026 (indicated May 2026): Testing opens for service providers.
• Q3 2026 (pilot scheduled August 2026): Taxpayers can begin exchanging, receiving and reporting e-invoices to OTA via their service providers according to the specified roll-out scheme.

Data dictionary

The first draft of the data dictionary has been shared with roll-out one participants and prospective service providers.

The dictionary builds on UBL 2.1 standards, with certain Oman-specific business terms. The draft and consultation session outlined the following:

• Scope: B2B, B2G and B2C (simplified invoicing) transactions.
• Format requirements: XML or PDF/A-3 proposed, meaning XML or XML e-invoice embedded within human-readable PDF.
• Content requirements: 53 mandatory fields are proposed in the standard tax e-invoice, with 66 additional fields required under certain conditions. 46 mandatory fields in the human-readable standard tax invoice, with 50 additional conditionally required.
• QR code and digital signatures: These are proposed to be mandatorily featured on invoices, with clarifications expected in January.
• Document types in scope: Tax invoice, simplified invoice, prepayment invoice, simplified prepayment invoice, debit note, credit note, simplified debit note and simplified credit note.

More details expected in January

The consultation suggested that an updated version of the e-invoicing data dictionary is expected in January. In addition, further details on whether Peppol will be used as part of the 5-corner model implementation will be shared.

OTA will host similar recurrent consultations moving forward.