FAQ, by source
Fawtara FAQ for Oman
Answers about Oman's Fawtara e-invoicing, each tied to the OTA's own FAQs — including the questions the OTA has not yet settled.
- When does the Fawtara rollout start, and how will I know my date?
- The rollout is phased. Phase 1 is scheduled for August 2026 for selected large taxpayers, followed by February 2027 and then August 2027 for remaining VAT-registered businesses. The OTA notifies each group at least six months before its go-live date, and the official OTA checker is the authority for confirming your taxpayer-specific period.
- Can I send invoices directly to the Oman Tax Authority?
- No. Oman uses a five-corner Peppol model: invoices flow between you and your customer through accredited service providers, and the OTA receives the data at the same time. Direct system-to-OTA submission is not allowed.
- Is the structured XML invoice mandatory, or is a PDF enough?
- The mandatory electronic format is structured XML exchanged through an accredited provider. A human-readable copy (for example a PDF) can still be shown to the customer, but on its own it is not the compliance record.
- Can I combine several B2C sales into one consolidated e-invoice?
- No. A separate e-invoice is required for each B2C transaction; consolidated B2C invoices are not allowed.
- Is there an official list of accredited service providers?
- Yes. The OTA publishes a public list of accredited service providers on the Fawtara portal. Provider-declared details such as data residency are not verified by the OTA, so confirm the specifics directly with the provider.
- What does a company need to become an accredited service provider?
- The OTA publishes accreditation criteria — including a minimum operating history (two years, or one year for Riyada card holders), a minimum paid-up capital, an information-security certification, and qualifying IT activities on the commercial registration. The full criteria and their sources are in the choosing-a-provider guide.
- Can my business be its own service provider, or use white-label software?
- Yes to both, if the company meets the criteria and passes the prescribed tests. A company can be accredited to act as its own provider, and white-labeled solutions are allowed.
- How long does it take to switch or disconnect from a provider?
- A disconnection request must be acted on within three days before it expires, and the outgoing provider then has one business day to remove you from the OTA's SMP.
Questions the OTA has not settled yet
On these points, two current official OTA documents disagree and neither has been withdrawn. We show both positions and name the document for each — we do not pick a side. Plan conservatively and confirm with your accredited provider.
How quickly must a B2C invoice be submitted?
OTA Monthly FAQ (30 June 2026)
B2C invoices are submitted within 24 hours.
OTA Service Provider FAQ
B2C timing is still under discussion; there is no stipulated timeframe yet.
Plan for the stricter 24-hour case, but treat it as provisional and confirm with your accredited service provider before relying on it.
Is a QR code mandatory for all B2C invoices?
OTA Monthly FAQ (30 June 2026)
QR is mandatory for all B2C invoices, full and simplified.
OTA Service Provider FAQ
QR is expected to be mandatory only for simplified (B2C) invoices; details are not yet released.
Do not treat either scope as settled. No QR/TLV structure, tag order, or byte counts may be published (OMA-D12).
This page is informational and not tax advice. Confirm taxpayer-specific obligations through official channels.
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