Regulatory updates - Oman

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/3-A 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 draft of the e-invoicing data dictionary is expected in January, along with details on testbeds for service providers. 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.

As a vital part of establishing the framework for the 5-corner model, the OTA is now gathering government approvals to formally become a Peppol Authority.

The establishment of a Peppol Authority in the country marks another milestone in building the infrastructure ahead of the scheduled pilot program commencement in August 2026.

The Oman Tax Authority has held initial public consultations with selected taxpayers on the upcoming e-invoicing obligation.

Furthermore, a draft of the data dictionary has been distributed to receive initial feedback on proposed data requirements from affected businesses.

Further consultations and announcements are expected in preparation for the roll-out, scheduled to commence with the pilot in August 2026.

Stay tuned with Pagero as Oman makes further announcements about the upcoming e-invoicing and reporting obligations.