E-Invoicing in Oman

Fawtara is the Oman Tax Authority's national e-invoicing platform. It is the government system behind Oman's mandatory e-invoicing programme: it accredits service providers, publishes the technical requirements, and receives the Tax Data Document reported for every invoice in scope.

The mandate itself is what obliges VAT-registered businesses to issue, exchange and store invoices in a structured electronic format instead of paper or PDF. You do not connect to Fawtara directly — you connect through an accredited service provider, which reports to the platform on your behalf.

Under the UAE framework, an e-invoice must be issued, transmitted and received in a structured electronic format that enables automatic processing. PDFs, scanned documents, Word files, images and emails are not considered valid e-invoices.

The mandate applies to VAT-registered businesses in Oman, including non-resident businesses that hold an Omani VAT registration. It currently covers B2B and B2G transactions, with B2C addressed through a reporting-only flow. Exempt supplies are, at this stage, outside the scope of the mandate, while zero-rated taxable supplies remain in scope. Confirm your own position and phase with the OTA or your tax advisor.

Oman has adopted a Peppol-based 5-corner model. The five corners are:

Corner 1: the supplier Corner 2: the supplier's accredited service provider Corner 3: the buyer's accredited service provider Corner 4: the buyer Corner 5: the Oman Tax Authority

Invoices are generated in a structured format, validated, exchanged between accredited service providers over the Peppol network, and reported electronically to the OTA. You never connect to the tax authority directly.