قوائم رموز الفاتورة الإلكترونية في عمان

Cancellation or return.

Supply has been cancelled or goods have been returned, resulting in a full or partial reversal of the original transaction.

Change in VAT treatment.

Adjustment due to a change in the VAT treatment of the supply, resulting from a reclassification of the nature of the supply.

Change in value.

Adjustment to the value of the supply due to changes in price, discounts, or additional charges.

Change in quantity.

Adjustment to the value of the supply due to changes in the quantity of goods or services originally invoiced.

Other.

Any other reason for issuing a Credit Note or Debit Note not covered by the specified codes.

Full Tax Invoice

A normal full tax invoice as per Oman VAT regulations.

Simplified Tax Invoice

A simplified tax invoice contains a lower number of fields compared to a Tax Invoice and is generally issued in case of B2C transactions.

Self-billed Invoice

The invoice/credit note issued by the buyer on behalf of the supplier only when there is an agreement in place between the seller and buyer to do so.

Third-party Invoice

An invoice created by an authorised third party on behalf of the supplier.

Summary Invoice

The invoice is issued for sales made to a single customer in a calendar month.

Continuous Supply

Invoice issued for supplies made on a continuous basis.

Export Invoice

The invoice is issued to a customer outside Oman. Export invoices can be issued in case of direct, indirect or re-export of goods and export of services.

Deemed Supply Invoice

The invoice is issued for supplies that are sold without consideration.

Import of Services (RCM)

Invoice issued by the importer of services under the Reverse Charge Mechanism (RCM) .

Profit Margin Invoice

Invoice issued for supply of goods under the profit margin scheme.

Profit Margin Self-Invoice

Self invoice issued by the buyer on behalf of the original seller (not registered for VAT) on the purchase of goods that will be sold under the profit margin scheme.

E-commerce Transaction

Invoice issued for e-commerce supplies.

Import of Goods

Invoice issued by the importer of goods for goods imported into Oman.

Special Zone Supplies

Invoice issued for supplies made to or from or within Special Zones. Supplies are considered to be special zone supplies if goods are supplied in the following cases: - Special zone to Special zone - Within special zone - Special zone to mainland - Mainland to Special zone - Customs Duty Suspension Statuses to a Special Zone - Special Zone to Customs Duty Suspension Statuses

Prepayment Invoice.

An invoice issued to collect an advance, deposit, instalment, or prepayment against a future supply.

Placeholder (1).

Reserved for future use.

Placeholder (2).

Reserved for future use.

Placeholder (3).

Reserved for future use.

Placeholder (4).

Reserved for future use.

Placeholder (5).

Reserved for future use.

Qualifying Financial Services.

VAT exemption applicable to qualifying financial services as defined under Oman VAT regulations.

Educational Services and Related Goods and Services.

VAT exemption applicable to educational services and closely related goods and services.

Healthcare Services and related Goods and Services.

VAT exemption applicable to healthcare services and closely related goods and services.

Rental of properties for residential purposes.

VAT exemption applicable to the rental of properties for residential purposes.

Local Passenger Transport.

VAT exemption applicable to the supply of local passenger transport services.

Undeveloped land (bare land).

VAT exemption applicable to the supply of undeveloped land (bare land).

Resale of residential properties.

VAT exemption applicable to the resale of residential properties.

Imported goods supplied to diplomatic and consular bodies, international organizations, and the heads and members of diplomatic and consular bodies.

VAT exemption applicable to imported goods supplied to diplomatic and consular bodies international organizations and their entitled members.

Imports for the Armed Forces and Internal Security Forces.

VAT exemption applicable to imports made for the armed forces and internal security forces.

Imported supplies for non-profit charities.

VAT exemption applicable to imported supplies for approved nonprofit charitable organizations.

Import of returned goods.

VAT exemption applicable to the import of goods that are returned to the country.

Imported Goods in cases where the supply of such Goods is exempted from Tax or subject to Tax at a rate of zero percent in the Final Destination Point of Entry.

VAT exemption applicable to imported goods where the supply of such goods is exempt from VAT or subject to zero percent VAT at the final destination.

Commercial Registration.

Identifier assigned to a legal entity through commercial registration with the relevant authority.

Tax Identification Number.

Identifier assigned to a taxable person for VAT or tax purposes.

Civil ID.

National identification number issued to individuals.

Passport Number

Passport number used to identify an individual

Other Identifier

Any other identifier not covered by the specified codes

Importer Customs ID.

Identifier assigned to an importer by customs authorities.

Special Zone License Number.

License number issued to entities operating within a Special Zone.

Ex Works

The seller makes the goods available at their premises, and the buyer bears all costs and risks from that point onward.

Free Carrier.

The seller delivers the goods to a carrier or another party nominated by the buyer at an agreed place.

Carriage Paid To.

The seller pays for carriage to the named destination, but risk transfers to the buyer upon delivery to the carrier.

Carriage and Insurance Paid To.

The seller pays for carriage and insurance to the named destination, with risk transferring to the buyer upon delivery to the carrier.

Delivered At Place

The seller delivers the goods to the named place of destination, with the buyer responsible for import clearance and duties.

Delivered at Place Unloaded

The seller delivers and unloads the goods at the named place of destination.

Delivered Duty Paid.

The seller delivers the goods to the destination and is responsible for all costs and import duties.

Free Alongside Ship.

The seller delivers the goods alongside the vessel at the named port of shipment.

Free On Board.

The seller delivers the goods on board the vessel at the named port of shipment.

Cost and Freight.

The seller pays for the cost and freight to the destination port, with risk transferring once goods are on board.

Cost, Insurance, and Freight.

The seller pays for cost, insurance, and freight to the destination port, with risk transferring once goods are on board.

Qualifying Supply of Food items specified by a decision from the Chairman.

Zero-rated supply of food items as specified by a decision issued by the competent authority.

Qualifying Supply of Medicines and medical equipment.

Zero-rated supply of qualifying medicines and medical equipment.

Supply of investment gold, silver, and platinum.

Zero-rated supply of investment gold, silver, and platinum.

Supplies of international and intra GCC transport of Goods or passengers.

Zero-rated supply of international and intra-GCC transport of goods or passengers.

Supply of Services related to International and Intra GCC transportation of Goods or passengers.

Zero-rated supply of services directly related to international and intra-GCC transport of goods or passengers.

Supply of qualifying air, sea and land means of transport.

Zero-rated supply of qualifying air, sea, and land means of transport.

Supply of rescue planes, and rescue and assistance boats.

Zero-rated supply of rescue aircraft and rescue or assistance boats.

Supply of oil, oil derivatives and natural gas.

Zero-rated supply of oil, oil derivatives, and natural gas.

Export of service.

Zero-rated supply of services exported outside Oman.

Direct export of goods.

Zero-rated supply of goods exported directly outside Oman.

Indirect export of goods.

Zero-rated supply of goods exported indirectly outside Oman.

Re-export of goods.

Zero-rated supply of goods that are re-exported after import.

Supply from a Special Zone to a Special Zone, or within a Special Zone.

Zero-rated supply of goods between Special Zones or within a Special Zone.

Supply from Mainland to Special Zone.

Zero-rated supply of goods from mainland Oman to a Special Zone.

Customs Duty Suspension Statuses to a Special Zone.

Zero-rated supply of goods from Customs Duty Suspension regimes to a Special Zone.

Special Zone to Customs Duty Suspension Statuses.

Zero-rated supply of goods from a Special Zone to Customs Duty Suspension regimes.

Tangible Movable Property.

Goods consisting of tangible movable property eligible for the profit margin scheme.

Antiques.

Antique items eligible for the profit margin scheme.

Art Works.

Works of art eligible for the profit margin scheme.

Items of scientific, historical, or archaeological importance.

Items of scientific, historical, or archaeological importance eligible for the profit margin scheme.

Assets of collectors.

Collectors' items eligible for the profit margin scheme.

Financial Instruments, Products, Contracts and Agreements.

Services related to financial instruments, financial products, and contractual agreements

Farming, Fishing, Forestry and Wildlife Services

Services related to agriculture, fishing, forestry, and wildlife activities

Mining and Oil and Gas Services

Services related to mining operations and oil and gas exploration and production.

Building and Facility Construction and Maintenance Services.

Services related to construction, maintenance, and operation of buildings and facilities.

Industrial Production and Manufacturing Services.

Services related to industrial production and manufacturing processes.

Industrial Cleaning Services.

Services related to industrial cleaning and maintenance activities.

Environmental Services.

Services related to environmental protection, management, and sustainability.

Transportation, Storage and Mail Services.

Services related to transportation, logistics, storage, and postal services.

Management, Business and Administrative Services.

Services related to management consulting, business operations, and administrative support.

Engineering, Research and Technology Services.

Services related to engineering, scientific research, and technology-based activities.

Editorial, Design, Graphic and Fine Art Services.

Services related to publishing, design, graphic arts, and fine arts.

Public Utilities and Public Sector Services.

Services related to public utilities and government or public sector activities.

Financial and Insurance Services.

Services related to financial activities and insurance.

Healthcare Services.

Services related to medical and healthcare provision.

Education and Training Services.

Services related to education, training, and skill development.

Travel, Food, Lodging and Entertainment Services.

Services related to travel, hospitality, catering, and entertainment.

Personal and Domestic Services.

Services related to personal care and domestic activities.

Defense, Security and Safety Services.

Services related to national defense, public order, security, and safety.

Politics and Civic Affairs Services.

Services related to political activities and civic administration.

Organizations and Clubs.

Services related to associations, organizations, and clubs.

Sohar Free Zone.

Designated free zone located in Sohar, Oman.

Special Economic Zone at Duqm.

Special Economic Zone located at Duqm, Oman.

Salalah Free Zone.

Designated free zone located in Salalah, Oman.

Al Mazunah Free Zone.

Designated free zone located in Al Mazunah, Oman.

Mainland Oman.

Territory of Oman outside designated Special Economic Zones and Free Zones.

Standard rate.

Code specifying the standard rate.

Exempt from tax.

Code specifying that taxes are not applicable.

Services outside scope of tax / Not subject to tax.

Code specifying that taxes are not applicable to the services and/or not subject to VAT.

Zero rated.

Code specifying that the goods and/or services are at a zero rate.

Goods.

Services.

Request for payment

Document/message issued by a creditor to a debtor to request payment of one or more invoices past due.

Debit note related to goods or services

Debit information related to a transaction for goods or services to the relevant party.

Metered services invoice

Document/message claiming payment for the supply of metered services (e.g., gas, electricity, etc.) supplied to a fixed meter whose consumption is measured over a period of time.

Debit note related to financial adjustments

Document/message for providing debit information related to financial adjustments to the relevant party.

Tax notification

Used to specify that the message is a tax notification.

Final payment request based on completion of work

The final payment request of a series of payment requests submitted upon completion of all the work.

Payment request for completed units

A request for payment for completed units.

Commercial invoice which includes a packing list

Commercial transaction (invoice) will include a packing list.

Commercial invoice

(1334) Document/message claiming payment for goods or services supplied under conditions agreed between seller and buyer.

Document/message in which a seller specifies the amount of commission, the percentage of the invoice amount, or some other basis for the calculation of the commission to which a sales agent is entitled.

Debit note

Document/message for providing debit information to the relevant party.

Prepayment invoice

An invoice to pay amounts for goods and services in advance; these amounts will be subtracted from the final invoice.

Tax invoice

An invoice for tax purposes.

Factored invoice

Invoice assigned to a third party for collection.

Consignment invoice

Commercial invoice that covers a transaction other than one involving a sale.

Invoice out of scope of tax

An invoice issued by a party who is out of the scope of tax regulations and shall not collect tax on the invoice. The invoice should not contain tax details or information about the party tax registrations.

Forwarder's invoice discrepancy report

Document/message reporting invoice discrepancies indentified by the forwarder.

Insurer's invoice

Document/message issued by an insurer specifying the cost of an insurance which has been effected and claiming payment therefore.

Forwarder's invoice

Invoice issued by a freight forwarder specifying services rendered and costs incurred and claiming payment therefore.

Freight invoice

Document/message issued by a transport operation specifying freight costs and charges incurred for a transport operation and stating conditions of payment.

Claim notification

Document notifying a claim.

Consular invoice

Document/message to be prepared by an exporter in his country and presented to a diplomatic representation of the importing country for endorsement and subsequently to be presented by the importer in connection with the import of the goods described therein.

Partial construction invoice

Partial invoice in the context of a specific construction project.

Partial final construction invoice

Invoice concluding all previous partial construction invoices of a completed partial rendered service in the context of a specific construction project.

Final construction invoice

Invoice concluding all previous partial invoices and partial final construction invoices in the context of a specific construction project.

Credit note related to goods or services

Document message used to provide credit information related to a transaction for goods or services to the relevant party.

Credit note related to financial adjustments

Document message for providing credit information related to financial adjustments to the relevant party, e.g., bonuses.

Credit note

(1113) Document/message for providing credit information to the relevant party.

Factored credit note

Credit note related to assigned invoice(s).

Forwarder�s credit note

Document/message for providing credit information to the relevant party.