The Oman Tax Authority (OTA) has released the first version of the e-invoicing data dictionary to selected taxpayers as part of the Fawtara project consultation phase. The authority also conducted workshops providing insights into the implementation roadmap and addressing technical questions.
The Data Dictionary defines standard data elements for compliant electronic invoices, covering business terms, validation rules, and standardized code lists. E-invoicing will apply to all transaction types (standard rated, zero rated, exempt and out-of-scope supplies) across B2B, B2C and B2G categories.
Data Requirements
The dictionary specifies 53 mandatory fields for standard e-invoices and 46 for simplified invoices, representing a significant increase from the 18-20 fields currently required under Oman VAT legislation. The system will accommodate eight document types and 14 transaction types.
Key requirements include:
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A UUID assigned to all documents, with QR codes and digital signatures mandatory for simplified tax invoices including B2C transactions
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E-invoices cannot be cancelled and must be reversed through credit notes
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Self-billed invoices required for imports of goods and services
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12-digit HS code required for goods on standard invoices
Technical Framework
The OTA has confirmed a 5-corner model for the electronic invoice workflow. While the data dictionary broadly aligns with the PEPPOL framework, formal adoption has not been confirmed as discussions remain ongoing. The existing VAT registration number (VATIN) will serve as the unique electronic address, with no separate e-invoicing registration required.
Implementation Timeline
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Q1 2026: Service provider registration portal launches
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Q2 2026: Accredited service providers begin system testing
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Q3 2026: Live operations commence with pilot taxpayers
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Q1 2027: Mandatory compliance for large taxpayers
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Q3 2027: Full implementation for all VAT-registered entities
For future updates on Oman and similar developments in other countries, follow our Regulatory Analysis page.
