Five-Corner Model (Oman)
Supplier, supplier ASP, buyer ASP, buyer and OTA in one exchange flow
Fawtara's exchange architecture. Corners 1 to 4 are standard Peppol: supplier, supplier's Access Point, buyer's Access Point, buyer. Corner 5 is the Oman Tax Authority, which receives a Tax Data Document for every in-scope transaction at the same time the invoice is delivered to the buyer. No business connects to the OTA directly; everything flows through Accredited Service Providers.
Related terms
Browse all →B2B E-Invoicing KSA
E-Invoicing ModelThe mandatory issuance of standard tax invoices between VAT-registered businesses as UBL 2.1 XML under ZATCA's clearance model.
B2B E-Invoicing Oman
E-Invoicing ModelThe core of the Fawtara mandate: invoices between VAT-registered businesses issued as PINT OM XML, exchanged through each party's Accredited Service Provider over Peppol, with a Tax Data Document reported to the OTA in real time.
B2C E-Invoicing Oman
E-Invoicing ModelThe treatment of sales to consumers, who are not on the Fawtara network.
B2C E-Reporting KSA
E-Invoicing ModelThe treatment of simplified tax invoices issued to consumers under Phase 2.
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