The Oman Tax Authority (OTA) has officially formalized its membership with OpenPeppol, assuming the role of Peppol Authority (PA) within the country. This strategic step establishes the technical and regulatory foundation for the national e-invoicing mandate, implementing the 5-corner model for fiscal document transmission.
As the Peppol Authority, the OTA is responsible for defining Peppol Authority Specific Requirements (PASR), accrediting local Access Points (APs), and ensuring full compliance with interoperability standards. The adoption of the 5-corner model allows real-time submission of structured invoices in accordance with the UBL 2.1 Peppol standard.
This setup ensures seamless B2B communication while allowing the OTA to maintain a real-time overview of tax data, creating a continuous transaction control (CTC) environment that reduces the administrative burden of manual audits.
Roadmap for Implementation
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February 2026: Launch of a sandbox environment for testing XML schema and system connectivity.
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May 2026: Start of the formal accreditation process for service providers applying as certified Access Points.
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August 2026: Mandatory rollout for the first wave of large taxpayers.
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2027 and beyond: Gradual expansion to all VAT-registered businesses, based on turnover thresholds.
By implementing the Peppol framework, Oman demonstrates a commitment to digital tax administration and international standards, preparing the country for a modernized, efficient, and transparent e-invoicing ecosystem.
For future updates on Oman and similar developments in other countries, follow our Regulatory Analysis page.
