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Question and answer · Fawtara

Oman e-invoicing requirements: what changes in your invoices?

The short answer

From your start date every tax invoice must be issued electronically as structured XML in the PINT OM standard, with a unique number per invoice, validated by your accredited service provider before it reaches the buyer, with its data reaching the Tax Authority. The Authority states plainly that a PDF invoice is not an e-invoice. Consumer invoices also need a QR code. VAT rules, rates and returns themselves do not change.

  • Format: XML in the PINT OM standard. A PDF or paper alone is not an e-invoice.
  • Validation: an accredited service provider checks the invoice and reports to the Authority.
  • Business invoices in real time, consumer invoices within 24 hours, each with a unique number.
  • You may keep your accounting software, depending on your arrangement with the provider.

Last reviewed: . Based on Decision 189/2026 and the Tax Authority's own FAQ.

Before and after: what actually changes

AspectTodayFrom your date
Invoice formatTypically a PDF, Word or Excel file, or paperStructured XML in the PINT OM standard. The Authority says: a PDF invoice is not an e-invoice
Who checks itTypically nobody outside your businessYour accredited service provider, against Oman's validation rules, before it reaches the buyer
What reaches the Tax AuthorityThe periodic VAT returnInvoice and tax data: real time for business-to-business, within 24 hours for consumers
Invoice numberWhatever your system produces nowA unique number per invoice, written into amended Article 143
PaperAllowedOnly for consumer invoices, in addition to the electronic format
Record keepingYoursStill yours. VAT Law Article 70 requires keeping invoices for 10 years after the end of the tax year in which the return is filed. The Authority says it is not responsible for providing invoice information back to taxpayers

The life of one invoice, in plain words

The system is built on what is called the five-corner model. Here are the steps without the jargon:

  1. You (corner 1) issue the invoice from your software as XML.
  2. It goes to your accredited service provider (corner 2), which checks it against Oman's validation rules.
  3. It passes it to the buyer's service provider (corner 3).
  4. The buyer receives it (corner 4).
  5. At the same time the invoice and tax data reach the Tax Authority (corner 5).

So the checking happens at your provider, not at the Authority. The FAQ says responsibility for a compliant invoice stays with the taxpayer, and that the Authority monitors providers' performance and acts if they fall short.

What you have to do

  1. Know your date. See who must comply.
  2. Choose an accredited service provider. The accredited list appears on the Fawtara portal, and you can request a connection to a provider through it. Only one provider can be linked at a time, and you can disconnect and move to another.
  3. Make your software produce the required format. The FAQ says taxpayers must use the published PINT OM specifications as the guide for mapping their system. The Authority allows ERP systems to be retained under your arrangement with the provider, so you do not necessarily have to replace yours.
  4. Prepare unique numbering, the QR code for consumer invoices, and issuing each invoice within 15 days of the event that requires it (amended Article 143).
  5. The digital certificate. We found nothing in the FAQ that requires a taxpayer to obtain one. It says a digital certificate is required and will be provided by OpenPeppol, but it gives that answer in its section on service-provider questions, and it describes Peppol Access Points, which are the service providers, as certified. So ask your provider what, if anything, is needed from your side.
  6. Secure the system. Article 143 bis 1 requires the taxable person to take measures for secure issuing, follow the technical specifications that protect the system from intrusion, set procedures for emergencies and faults, and have ways to restore data if it is lost.
  7. Keep the records. Ten years after the end of the tax year in which the return was filed, under VAT Law Article 70.

Special cases the Authority's FAQ describes

  • Consumer invoices. The seller generates the QR code and puts it on the human-readable copy, not inside the XML. It is required on every consumer invoice, full or simplified. The Authority says it will later use it to verify authenticity through a mobile app. Consolidated invoices covering several transactions are not allowed: one e-invoice per transaction.
  • Exports. The supplier issues the invoice and shares it with the customer as today, and the tax reporting runs through the e-invoicing network from corner 1 to the provider and on to the Authority, because the customer and its provider are not in the network.
  • Imports. The taxpayer reports imports through self-billing.
  • Corrections after issue. By issuing an electronic credit or debit note.
  • Language. Article 144 of the Regulations has the tax invoice issued in Arabic, with English also allowed provided an Arabic translation is available when the Authority asks. The FAQ says issuing in more than one language is supported as long as the invoice complies with the VAT legislation.
  • A customer who is not covered yet. You exchange the invoice with them as usual, and your provider sends the tax data to the Authority.

What does not change

  • VAT rates, how tax is calculated, and when returns are due.
  • The required contents of a tax invoice, and that it is issued in Arabic, with English allowed alongside an Arabic translation if the Authority asks (Article 144 of the Regulations).
  • Your responsibility for the accuracy of invoice data and for your records.

Is your current software enough?

The Authority's FAQ is clear that invoices must be issued electronically in the prescribed format, and that issuing manually and then entering electronically is not allowed. So the answer depends on what your software can do:

  • It already supports the format: confirm with the software vendor and ask whether it connects to accredited service providers.
  • The vendor can add it: ask when, and at what cost.
  • A closed product such as QuickBooks or Zoho, Excel files, or a system a local developer built: you need it modified where possible, or a layer that produces compliant XML from the invoices you already create. That is exactly the work we do.

For a practical test, export an invoice as XML if you can and run it through the free checker to see which rules it fails. It is a structural check and does not guarantee the Authority's acceptance.

Frequently asked questions

Can I keep using my current accounting software?

Probably. The Tax Authority's FAQ says ERP systems can be retained under the taxpayer's arrangement with its accredited service provider. What matters is that the system produces the invoice in the PINT OM format, directly or through a supporting layer.

Is sending a PDF invoice enough?

No. The Authority's FAQ states that a PDF invoice is not an e-invoice, and that invoices must be issued electronically in the prescribed format, which is XML.

What e-invoice format is required?

XML in the PINT OM standard, Oman's version of the Peppol international invoice model built on UBL. The specification is published openly.

Do I need a QR code on my invoices?

Yes on consumer invoices, full or simplified. The seller generates it and it appears on the human-readable copy. It is not required inside the XML file itself.

Can your checker guarantee the Tax Authority will accept my invoice?

No. Our tool checks the invoice structurally against the published rules, but actual acceptance happens through the accredited service provider and the Tax Authority. We do not verify VAT numbers or detect duplicate invoices.

Are paper invoices still allowed?

After go-live, paper stays only for consumer invoices, in addition to the prescribed electronic format, according to the Authority's FAQ.

Related questions

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Primary sources

Links open the original document. Where the Tax Authority's FAQ (30 June 2026) and Decision 189/2026 differ, the Decision governs.

This page explains published rules in plain language. It is not legal or tax advice, and the Tax Authority's own documents remain the reference.