What is the five-corner model Oman uses?
Table of Contents
Oman's e-invoicing system uses a Five-Corner Model to connect the supplier, buyer, service providers, and the Oman Tax Authority.
Corner 1 is the supplier, who creates and issues the electronic invoice.
Corner 2 is the supplier's service provider, which validates and sends the invoice on behalf of the supplier.
Corner 3 is the buyer's service provider, which receives the invoice from the supplier's service provider, performs the required validation and delivers it to the buyer.
Corner 4 is the buyer, who receives and processes the electronic invoice.
Corner 5 is the Oman Tax Authority and its Fawtara platform, which receives the relevant tax information and oversees the electronic invoicing ecosystem.
This model allows businesses to exchange invoices through service providers instead of requiring every supplier to establish a direct technical connection with every buyer. It also allows the Tax Authority to receive the required tax information through the same ecosystem.
Key points
- Corner 1: Supplier.
- Corner 2: Supplier's service provider.
- Corner 3: Buyer's service provider.
- Corner 4: Buyer.
- Corner 5: Oman Tax Authority / Fawtara.
- Service providers validate and exchange invoices between businesses.
- Relevant tax data is reported to the OTA.
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