How are import transactions reported under Fawtara?

OTA’s service-provider FAQ states that businesses report the customs Bayan number for imports. It also says that self-billed invoices must be raised for imports of goods and services. For reverse-charge transactions, the FAQ identifies a specific transaction type in the Fawtara data dictionary and says a self-billed e-invoice must be issued.

This means import reporting needs to be planned alongside customs and VAT processes. Finance and tax teams should ensure that the customs Bayan number, supplier and transaction details, VAT treatment, and supporting documents can be linked to the relevant accounting entry.

Import workflows can differ depending on whether the transaction involves goods, services, or reverse-charge VAT. Confirm the required fields and transaction type against the latest OTA data dictionary and your service provider’s implementation guidance.

Key points

• Capture the Bayan number: Ensure customs reference data can be passed from the import process into the invoicing or tax workflow.
• Assess self-billing requirements: OTA’s published FAQ says self-billed invoices are required for imports of goods and services.
• Use the correct transaction type: Check the data dictionary for the relevant import or reverse-charge scenario.
• Retain supporting records: Keep customs documents, supplier records, VAT calculations, and accounting entries together.