What role does the Oman Tax Authority play in e-invoicing?

The Oman Tax Authority (OTA) is responsible for establishing and overseeing the country's e-invoicing framework.

In Oman's five-corner model, the OTA represents Corner 5. Service providers operate between suppliers and buyers, validating and exchanging electronic invoices while reporting specified tax information to the OTA.

The Tax Authority is also responsible for setting the technical and compliance requirements for e-invoicing. This includes defining invoice specifications, data requirements, service-provider accreditation, testing requirements, and implementation guidance.

The OTA is gradually onboarding taxpayers according to the published rollout phases and is providing awareness sessions and preparation resources to businesses and service providers.

The Tax Authority also accredits service providers that participate in the e-invoicing ecosystem. A company that meets the applicable requirements can apply for accreditation and, subject to passing the prescribed tests, can operate as its own service provider.

Key points

• OTA is the regulatory authority for Oman's e-invoicing system.
• OTA represents Corner 5 in the five-corner model.
• It establishes technical and compliance requirements.
• It accredits e-invoicing service providers.
• It oversees the Fawtara platform and receives the required tax data.