How do I issue a credit note under Oman e-invoicing?

Under OTA’s published Fawtara FAQs, an invoice that has already been issued should be adjusted through an electronic credit note or debit note. A credit note is generally used to reduce or reverse an amount on an earlier invoice, for example when goods are returned, a price is reduced, or an invoice needs a correction that lowers the amount due.

The credit note should refer to the original invoice and reflect the reason and value of the adjustment. Your ERP or invoicing system should preserve the link between the original invoice and the credit note so the transaction can be followed during reconciliation and an audit.

Use the applicable Fawtara data requirements and your accredited service provider’s workflow. Do not simply delete or overwrite an issued invoice. If the original invoice was sent to the wrong buyer or VAT number, OTA’s service-provider FAQ says to issue a credit note for the incorrect buyer and then issue a new invoice to the correct buyer.

Key points

• Use an electronic adjustment document: OTA guidance identifies electronic credit and debit notes as the method for adjusting an issued invoice.
• Reference the original invoice: Maintain a clear link between the invoice and its credit note.
• Keep the reason and amounts clear: Record the adjustment accurately in your accounting system.
• Correct wrong-recipient invoices properly: Follow OTA guidance to credit the incorrect invoice and issue a new one to the right buyer.