Oman is embarking on a transformative journey to modernize its tax landscape through the Fawtara project. Following the successful implementation of VAT, the Sultanate of Oman Tax Authority (OTA) has established a clear roadmap for mandatory electronic invoicing (e-invoicing). Starting August 2026, businesses in Oman will begin transitioning to a digital-first environment that prioritizes real-time transparency and interoperability.
The Omani framework is built on international best practices, adopting the Peppol 5-corner model to ensure seamless exchange between suppliers, buyers, and the tax authority. This system moves beyond simple PDFs, requiring structured, machine-readable formats like UBL 2.1 XML. As a certified Peppol Access Point, B2Brouter is ready to help Omani businesses navigate these new requirements, ensuring full compliance with national standards while maintaining global connectivity.
Important dates
August 2026
Mandatory for a pilot group of approximately 100 large VAT-registered taxpayers selected by the OTA.
February 2027
Expansion to include all large VAT-registered companies.
August 2027
Mandatory for all remaining VAT-registered taxpayers, including Small and Medium Enterprises (SMEs).
Legislation
- Cross-border invoicing:
For Omani businesses engaged in international trade, the adoption of the Peppol framework is a significant advantage. It allows for standardized e-invoicing that aligns with global interoperability standards, simplifying transactions with partners in the GCC and beyond.
- Penalties for non-compliance:
The OTA has introduced provisions within the VAT Executive Regulations to enforce compliance. Failure to issue electronic tax invoices or adhere to the Fawtara requirements can result in significant financial penalties and may affect a business’s ability to claim VAT refunds.
Accepted Formats
Oman will require structured e-invoices, primarily in UBL 2.1 XML or PDF/A-3 (an XML file embedded within a human-readable PDF).
Delivery Channels
Invoices must be transmitted via Accredited Service Providers (ASPs) acting as Peppol Access Points to the national Fawtara platform.
Regulatory Authority
The Sultanate of Oman Tax Authority (OTA) oversees the mandate, with Omantel serving as the primary technology infrastructure partner.
Send e-invoices to Oman securely with B2Brouter
Easy Compliance with Omani Law
Generate and receive e-invoices that fully comply with the Fawtara requirements and the Peppol 5-corner model.
Multi-format Compatibility
Our platform automatically converts your data into the required UBL 2.1 XML or OM PINT formats.
Automated Authority Reporting
Ensure your transaction data is reported to the OTA in real-time through a certified secure channel.
Seamless Peppol Integration
As a certified Access Point, B2Brouter connects you to the global Peppol network, facilitating both domestic and cross-border trade.
Certifications
B2Brouter is certified with the ISO 27001 standard on information security management, certified as a Peppol Access Point Service Provider and a member of the EESPA.
