Fawtara is the Oman Tax Authority's national e-invoicing programme. It started with a pilot group of large taxpayers in August 2026 and will extend to all VAT-registered businesses over the following phases. Here is what it means in practice.
What is Fawtara?
Fawtara replaces paper and PDF invoices with structured electronic invoices that are created, exchanged and reported in a standard digital format. It is built on the Peppol framework, and the Oman Tax Authority (OTA) acts as Oman's Peppol authority.
Invoices follow the PINT OM specification — Oman's version of the Peppol international invoice, based on UBL XML — so the same invoice data can be read by any compliant system.
Who it applies to, and when
The OTA is introducing Fawtara in phases, starting with the largest taxpayers:
| Phase | Who | When |
|---|---|---|
| Pilot | Around 100 selected large VAT-registered taxpayers | From August 2026 |
| Next phase | All remaining large taxpayers | 2027 |
| Following phase | Remaining VAT-registered taxpayers, including SMEs | 2027 |
| Later phase | Government entities | To be announced |
The OTA confirms exact dates and thresholds and notifies taxpayers as their phase approaches. Businesses can also choose to adopt early.
"Under Fawtara, you connect through an accredited service provider — not directly to the tax authority."
How Fawtara works
Fawtara uses a five-party model. The supplier creates the invoice; the supplier's accredited service provider validates it and sends it over Peppol; the buyer's service provider receives it for the buyer; and tax data is reported to the OTA.
Business-to-business invoices
B2B tax invoices are exchanged electronically in real time between the two service providers. For in-scope transactions, only invoices exchanged this way are valid.
Business-to-consumer invoices
Consumers receive a readable invoice that carries a QR code — including the seller's name and VAT number, a timestamp, and the VAT and invoice totals. The invoice's tax data is then reported to the OTA within 24 hours.
Archiving is your responsibility
The Fawtara platform does not archive invoices for you. Businesses must keep their invoices and VAT records for 10 years in a form that preserves their authenticity and readability.
How to get ready
Whichever phase you are in, the preparation steps are the same. Tick them off as you go:
Fawtara readiness
0 / 6Key takeaway
Retail and hospitality businesses should look closely at their point-of-sale systems early: B2C invoices need QR codes and timely reporting, and POS changes often take longer than ERP changes.
Key takeaways
- Fawtara is Oman's Peppol-based e-invoicing programme, run by the Oman Tax Authority.
- A pilot of around 100 large taxpayers began in August 2026, with wider phases through 2027.
- B2B invoices are exchanged in real time; B2C tax data is reported within 24 hours.
- You connect through an accredited service provider and must archive invoices for 10 years.
Phase dates and thresholds are set by the OTA; always confirm against the latest official notification.