Oman has joined Saudi Arabia and the UAE in moving to mandatory electronic invoicing. Under the national Fawtara programme (from the Arabic word for invoice), the Oman Tax Authority (OTA) is requiring VAT-registered businesses to issue, exchange and report invoices as structured electronic documents.
The first mandatory phase began in August 2026. Over the next year, the mandate expands to all large taxpayers and then every VAT-registered business in Oman.
For businesses still issuing PDF or paper invoices, this is a major change. Invoices must now be generated in a defined data format, exchanged through accredited providers on the Peppol network, and reported to the OTA. Your ERP or accounting system sits at the center of all of it.
This guide explains what Fawtara requires, who must comply and when, how the technical model works, and how to prepare your ERP.
Key Takeaways
Fawtara is Oman's mandatory e-invoicing programme for VAT-registered businesses, run by the Oman Tax Authority.
The rollout runs in four phases from August 2026 to around 2028; all VAT-registered businesses are in scope by August 2027.
Fawtara uses the Peppol five-corner model, with invoices exchanged through accredited service providers.
Invoices must follow Oman's national specification, PINT OM, and tax data is reported to the OTA.
Businesses can check their phase using the OTA's official rollout checker.
ERP systems must be able to produce compliant structured invoices and connect to an accredited service provider.
What Is Fawtara?
Fawtara is Oman's national e-invoicing system. Instead of creating invoices as PDFs or paper documents, businesses must issue them as structured, machine-readable data that follows a set format.
The goals are to:
Improve VAT compliance and reduce invoice fraud
Give the OTA near real-time visibility of transactions
Standardize invoicing across businesses
Speed up invoice processing and payments between businesses
Fawtara is built on Peppol, the international network for electronic document exchange. The OTA became an official Peppol Authority in January 2026, making Peppol the backbone of the system.
Oman E-Invoicing Timeline
Phase | Timing | Who is in scope |
|---|---|---|
Phase 1 | August 2026 | Initial wave of large VAT-registered taxpayers notified directly by the OTA |
Phase 2 | February 2027 | Remaining large taxpayers |
Phase 3 | August 2027 | All other VAT-registered businesses, including SMEs |
Phase 4 | Around 2028 | Government and public sector entities |
Not sure which phase you're in? The OTA notified Phase 1 and many Phase 2 taxpayers directly, but many smaller businesses weren't contacted. The OTA's online e-invoice rollout checker on its taxpayer portal lets you confirm your phase. Always confirm your go-live date against official OTA guidance.
Voluntary early adoption is also allowed, which can help businesses test their setup before their mandatory date.
Who Must Comply with Fawtara?
VAT-registered businesses in Oman, according to their phase
Non-resident businesses that are VAT-registered or required to register in Oman
Government entities in the final phase
Businesses that aren't VAT-registered are currently outside the mandate.
How Fawtara Works: The Peppol Five-Corner Model
Fawtara uses a five-corner model. Here's how an invoice flows:
Corner | Who | Role |
|---|---|---|
Corner 1 | Supplier | Creates the invoice in its ERP or accounting system |
Corner 2 | Supplier's service provider | Validates the invoice and sends it over the Peppol network |
Corner 3 | Buyer's service provider | Receives the invoice on the Peppol network |
Corner 4 | Buyer | Receives the invoice into its ERP or accounting system |
Corner 5 | Oman Tax Authority | Receives tax data from the transaction |
In practice:
Your ERP generates the invoice data.
Your accredited service provider (Access Point) validates it against Oman's rules.
The invoice travels over Peppol to your buyer's service provider and then to your buyer.
Tax data is reported to the OTA as a Tax Data Document (TDD).
Accredited service providers
Businesses don't connect to the OTA directly for invoice exchange. Instead, they use an accredited service provider (ASP), also called a Peppol Access Point. The OTA began accrediting providers after the Fawtara platform's Release 2 went live in June 2026.
Your ERP must connect to one of these providers, either through a built-in integration or a middleware app.
Technical Requirements: PINT OM
The OTA has published PINT OM (Peppol International Invoice – Oman), the national specification that defines:
Which data fields each invoice must contain
The structure and format of the data
Validation rules for VAT calculations, totals and identifiers
Requirements for credit notes and other invoice types
Typical data your ERP must capture correctly includes:
Supplier and buyer VAT numbers and legal details
Invoice number, date and type
Line items with descriptions, quantities, prices and units
VAT category, rate and amount for each line
Invoice totals in the required format
Payment terms and references
Buyer and supplier Peppol identifiers
If your master data (customer VAT numbers, item tax categories, units) isn't clean, invoices will fail validation.
What Fawtara Means for Your ERP
Your ERP becomes the starting point for every compliant invoice. It needs to:
Generate structured invoices. Produce invoice data in the PINT OM format, not just a printed layout.
Hold complete master data. Store VAT numbers, addresses, Peppol IDs and tax categories for customers and items.
Apply VAT correctly. Calculate VAT by line according to Oman's categories and rules.
Connect to a service provider. Send invoices to your accredited provider automatically and receive status responses.
Handle rejections. Show which invoices failed validation and why, so they can be corrected and resent.
Receive incoming invoices. Accept e-invoices from suppliers through your provider, ideally creating purchase invoices automatically.
Manage credit notes. Link credit notes to original invoices in the required format.
Keep records. Store e-invoices and responses for audit.
Common Fawtara Readiness Challenges
Incomplete customer data. Missing VAT numbers or Peppol identifiers block invoice delivery.
Wrong tax categories. Items set up with incorrect VAT treatment cause validation failures.
Legacy or custom invoicing. Invoices created outside the ERP, in spreadsheets or separate billing tools, can't easily meet structured format requirements.
Multiple systems. Businesses with separate systems for different branches or entities must make each one compliant.
No exception handling. Without a clear process for rejected invoices, compliance gaps build up quickly.
Leaving it late. Testing, provider onboarding and data cleanup take months, not weeks.
Fawtara Readiness Checklist
Confirm your phase using the OTA rollout checker
Review your ERP's ability to produce PINT OM invoices
Choose an accredited service provider
Clean customer master data: VAT numbers, addresses and Peppol IDs
Review item tax categories and VAT rates
Map invoice, credit note and other document types
Set up the integration between your ERP and service provider
Test in the sandbox environment before going live
Define a process for rejected invoices
Train finance and billing teams
Plan for receiving supplier e-invoices
Monitor OTA announcements for specification updates
Fawtara for ERPNext and Odoo Users
Many Omani businesses run ERPNext or Odoo. Both can support Fawtara, but neither produces Oman-compliant e-invoices and Peppol exchange out of the box. Businesses typically need:
A localization or compliance app that maps invoice data to PINT OM
A connection to an accredited service provider
Configuration of VAT categories, customer identifiers and document types
Status tracking and error handling inside the ERP
The advantage of handling this inside the ERP is that invoices are generated from the same data as your sales, stock and accounts, so there's no re-entry and no mismatch between your books and what's reported.
How Fawtara Compares with UAE and Saudi E-Invoicing
Oman (Fawtara) | UAE | Saudi Arabia (ZATCA) | |
|---|---|---|---|
Model | Peppol five-corner | Peppol five-corner | Clearance and reporting via FATOORA |
National specification | PINT OM | PINT AE | ZATCA XML and QR specifications |
Service providers | Accredited Access Points | Accredited Service Providers | Direct integration with FATOORA |
Rollout | August 2026 to around 2028 | Mandatory phases from 2027 | Phase 2 waves ongoing |
Businesses operating across the GCC can often reuse much of their e-invoicing work across countries. Learn more in our guides to UAE e-invoicing in 2026, preparing your ERP for UAE e-invoicing in 2027, and ZATCA e-invoicing in Saudi Arabia.
Frequently Asked Questions
What is Fawtara in Oman?
Fawtara is Oman's national e-invoicing programme, run by the Oman Tax Authority, requiring VAT-registered businesses to issue and exchange invoices as structured electronic documents through the Peppol network.
When does e-invoicing become mandatory in Oman?
Phase 1 began in August 2026 for an initial group of large taxpayers. Phase 2 covers remaining large taxpayers from February 2027, Phase 3 covers all other VAT-registered businesses from August 2027, and government entities follow around 2028.
How do I know which Fawtara phase applies to my business?
Use the OTA's e-invoice rollout checker on its taxpayer portal, or check for direct notifications from the OTA.
What is PINT OM?
PINT OM is Oman's national Peppol invoice specification, defining the data fields, structure and validation rules for compliant e-invoices.
Do I need an accredited service provider?
Yes. Invoices are exchanged through accredited service providers (Peppol Access Points), which validate and transmit them. Your ERP connects to your chosen provider.
Can ERPNext or Odoo comply with Fawtara?
Yes, with a compliance app or integration that generates PINT OM invoices and connects to an accredited service provider.
Does Fawtara apply to businesses that aren't VAT-registered?
Currently, businesses that aren't VAT-registered are outside the mandate.
Get Fawtara-Ready with Bizloom ERP
Bizloom ERP is developing a Fawtara e-invoicing app for ERPNext, with Odoo support to follow. It's designed to:
Generate PINT OM-compliant invoices and credit notes from your ERP
Connect to accredited service providers for Peppol exchange
Track invoice status and handle rejections inside the ERP
Receive supplier e-invoices
Keep e-invoicing data consistent with your accounts
Alongside the app, we help businesses clean master data, configure VAT, and implement or upgrade ERPNext for GCC operations. Explore our tax and e-invoicing integrations, UAE e-invoicing and ZATCA e-invoicing services, or see our ERP in the UAE and ERP in Saudi Arabia pages. Comparing platforms? Read ERPNext vs Odoo.
Preparing for your Fawtara phase? Book a Free ERP Assessment with Bizloom ERP and we'll review your ERP's Fawtara readiness and join you to our early-access list.