Planning tool
Which Fawtara path does this invoice take?
Answer four questions about one invoice and get the route it follows, what you actually do, and the official source it comes from.
The short answer
This decider answers one question: which Fawtara path a single invoice takes. Answer four questions about scope, what you are issuing, where your customer is, and whether they are VAT-registered and connected, and it returns the route (B2B, B2C, export, self-billing, or a credit note) with its official OTA source.
The B2B/B2C split is not the everyday one. The OTA decides it by whether your customer can be reached on the network — so a business customer who is not VAT-registered puts you on the B2C path.
Question 1
Is this supply within the scope of Omani VAT?
If you are unsure, treat it as in scope for now and confirm with your tax adviser — the OTA has said the legislation will clarify out-of-scope treatment.
Official source material
This tool is for planning only and is not tax advice. Where two current OTA documents disagree, it shows both and picks neither. Confirm your own case with your accredited service provider and the OTA.
Ask Fawtara Assistant
Continue with a cited answer from the approved Fawtara source corpus.