Oman formally adopts Peppol under the Fawtara programme
Oman has confirmed its adoption of the Peppol e-invoicing framework as part of the Fawtara programme. In a recent engagement session on 6 January 2026, the Oman Tax Authority (OTA) announced that B2G, B2B and B2C transactions will follow the Peppol five-corner model—bringing Oman in line with international standards.
The draft data dictionary released in late 2025 is already based on UBL 2.1 and broadly mirrors the Peppol framework. A final draft is expected to be released soon.
E-invoicing rollout timeline and pilot phase
The OTA is currently finalising technical specifications and legislation. A pilot phase involving the 100 largest taxpayers is scheduled to begin in August 2026, followed by phased implementation.
What the Peppol framework means for e-invoicing in Oman
Peppol five-corner model confirmed
Oman will use the same Peppol model employed in markets like the UAE and Singapore. Sellers, buyers and the tax authority will exchange invoice data through accredited service providers, and local Peppol accreditation will be required for access points.
Defined roles within the five-corner model:
- Corner 1 (Seller): Issues the invoice (XML).
- Corner 2 (Seller’s service provider): Validates and forwards the invoice to the buyer’s service provider and OTA.
- Corner 3 (Buyer’s service provider): Delivers the validated invoice to the buyer and sends an acknowledgement back to Corner 2.
- Corner 4 (Buyer/customer): Receives the invoice data; acts as the final consumer in B2C transactions.
- Corner 5 (OTA): Receives invoice tax data for compliance checks and sends acknowledgements to service providers.
B2C e-invoicing flow aligned with B2B
Suppliers must issue the invoice and share it with the consumer immediately. Corner 2 will then report the invoice data to OTA within a yet‑to‑be‑defined timeframe. B2C e‑invoicing will roll out simultaneously with B2B, with no separate timeline.
Invoice rejection and correction rules
The buyer’s service provider (Corner 3) can reject an e-invoice; the seller’s provider must re‑issue it within a defined period (expected to be under 24 hours). There is no cancellation workflow—credit notes will be used instead.
What happens next
OTA is finalising the technical specifications and legislation. A pilot with the 100 largest taxpayers is planned for August 2026, followed by phased implementation.
This move towards Peppol indicates Oman’s commitment to global e‑invoicing standards and underscores the importance for businesses to prepare for local accreditation and updated reporting workflows.
What this means for businesses operating in Oman
Companies operating in Oman will need to prepare for the transition by ensuring compatibility with UBL 2.1 and Peppol BIS standards and engaging with Peppol-accredited service providers.
