How does invoice validation work under Fawtara?
Table of Contents
Under Oman's 5-Corner model, the service provider is responsible for validating the e-invoice against the applicable format, business rules and Schematron rules. This validation takes place before the invoice proceeds through the e-invoicing exchange process.
PINT OM provides the technical and semantic rules used to determine whether invoice data conforms to the required structure. These include mandatory fields, code lists, Oman-specific rules and calculation validations.
However, validation by an ASP does not transfer the taxpayer's legal responsibility for compliance. OTA explicitly states that responsibility for invoice compliance remains with the taxpayer, even though it monitors service-provider performance.
Key points
- The ASP validates the e-invoice.
- Validation covers format and applicable business rules.
- Schematron rules are also applied.
- PINT OM defines the technical and semantic validation framework.
- Mandatory and conditional fields must be correctly populated.
- Calculation and code-list rules must be satisfied.
- The taxpayer remains responsible for invoice compliance.
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