Oman E-Invoicing Requirements: Fawtara Format, B2C Rules and a System Checklist

Oman moved quickly in 2026. The Oman Tax Authority (OTA) became a Peppol Authority, opened service provider registration, started a pilot with large taxpayers in August, and the legal decision setting mandatory dates was published the same month. If you are planning systems work, you need the requirements in one place. This guide brings them together; for background and history, read our Fawtara overview.

What Does the Law Require?

Decision No. 189/2026, signed on 3 August 2026 and published in Official Gazette issue 1660 on 9 August 2026, amends the Executive Regulations of the VAT Law. It requires tax invoices to be issued in an "approved and secured electronic format", each with a unique number, and keeps the issue deadlines for simplified tax invoices. It sets the mandatory dates:

What Format Do Oman E-Invoices Use?

Oman uses Peppol PINT OM, a national specification of the Peppol International model, built on UBL XML. The draft PINT OM billing specification published for consultation covers invoices, credit notes and compliance rules. Invoices are exchanged under a five-corner model, with a tax data document reported to the OTA's Fawtara platform. Self-billing is covered by its own PINT OM process.

How Are B2B and B2C Invoices Treated?

Exempt supplies are currently outside the e-invoicing scope, although PwC notes the OTA may include them later. Zero-rated supplies are in scope.

What Technical Points Catch Teams Out?

• Three decimal places: the Omani rial uses three decimals; PwC reported in May 2026 that Peppol supported two, with three-decimal support expected later, and advised keeping existing processes running in parallel until resolved.
• Identifiers: VATINs start with the OM prefix; clean customer VATINs before go-live.
• Bilingual content: check Arabic and English requirements for descriptions on human-readable copies.
• Credit notes: must reference the original invoice.
• Retention: VAT records must be kept for 10 years under Article 70 of the VAT Law, and longer for some real estate records.

What Is a System Checklist for Fawtara?

1. Confirm your group using annual supplies and the OTA rollout checker.
2. Map every invoice type: B2B, B2G, B2C, credit notes, self-billing.
3. Map ERP fields to PINT OM and fix gaps.
4. Build or enable QR codes and real-time sending for B2C.
5. Confirm three-decimal handling and rounding with your provider.
6. Choose an OTA-accredited provider. See how to choose a Fawtara provider.
7. Test with real samples, including rejections and credit notes.
8. Agree archive and export terms covering the retention period.
9. Run in parallel, then go live on your date.

How Does Oman Compare With the UAE?

Both use Peppol, five corners and national PINT specifications. The main differences are B2C (in scope in Oman, excluded in the UAE for now), the thresholds (OMR 5 million in annual supplies versus AED 50 million in revenue) and the authorities involved. Groups operating in both should plan one integration that can serve both formats. See how the GCC models compare.

How VEATEX Helps

VEATEX builds Peppol platforms and integrations for the GCC and is delivering in Oman. We map ERP data to PINT OM, build QR and real-time B2C flows and help providers prepare for OTA accreditation. Talk to us on our e-invoicing page.