Oman
Decentralised Peppol 5-corner model under the Oman Tax Authority, given legal force by Decision No. 189/2026 amending the VAT Executive Regulations. Two statutory waves: annual supplies above OMR 5 million from 1 Apr 2027, at or below that threshold from 1 Oct 2027. A mandatory pilot with ~100 large taxpayers started 1 Aug 2026. PINT-OM published via OpenPeppol Apr 2026; ASP paid-up capital cut from OMR 60,000 to OMR 6,000 (May 2026). Paper invoices, ordinary PDFs and emailed invoice images do not qualify as electronic tax invoices. 53 mandatory + 46 simplified + up to 66 conditional fields. XAdES signatures. 10-year archive (15 for real estate).
Cloudare has shipped 4 🇴🇲 Oman integrations · talk to us →// Phased rollout
- 01 Dec 2025 · liveDraft Data Dictionary circulatedOTA shared first concrete technical requirements with selected taxpayers.
- 01 Feb 2026 · liveSandbox / developer environmentOTA sandbox went live; ASPs and large taxpayers begin integration testing.
- 01 Apr 2026 · livePINT-OM specification publishedOpenPeppol publishes PINT-OM specification covering invoices, credit notes, self-billing and Tax Data Documents.
- 01 May 2026 · liveASP registration portal opensASP paid-up capital requirement reduced from OMR 60,000 to OMR 6,000. Pre-approved ASP list updated continuously.
- 01 Aug 2026 · livePhase 1 — Top ~100 large taxpayersSelected large VAT-registered taxpayers, already notified by OTA, must issue e-invoices via accredited ASPs. Taxpayers outside the cohort may join voluntarily and operate under identical technical rules.
- 01 Apr 2027 · upcomingWave 1 — supplies above OMR 5mStatutory deadline under Decision 189/2026 for taxable persons above the threshold.Annual supplies > OMR 5,000,000
- 01 Oct 2027 · upcomingWave 2 — supplies at or below OMR 5mAll remaining VAT-registered taxable persons come into scope.Annual supplies <= OMR 5,000,000
// Penalties
Oman VAT Law penalties apply; specific e-invoicing fines to be published.
// What you have to do
- Confirm which of your flows are in scopeB2B is phased, B2G is phased, B2C is phased.
- Emit one of PINT-OM (UBL 2.1) or PDF/A-3 with embedded XMLYour ERP must produce this syntax, not a PDF or a print stream.
- Connect via Peppol 5-corner (AS4)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Peppol 5-Corner modelInvoice exchange and tax reporting are separate flows over the same network. Both have to work.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposureOman VAT Law penalties apply; specific e-invoicing fines to be published.
// ERP implementation notes
// Implementation playbook
Cloudare has shipped 4 Oman integrations. We will email you the full implementation playbook for Oman — typical project plan, ERP-by-ERP gotchas, regulator-specific edge cases, sample test data. No marketing.