OTA e-Invoicing Ready

Oman Easiest e-Invoicing
for Businesses

Fully compliant with Oman Tax Authority requirements.Seamless integration, Arabic & English support, and reliable local implementation services.


★★★★★

Trusted Globally. Now Serving OMAN Businesses.

Oman Tax Authority – Compliant e-Invoicing Coming Soon

Effortless

Simplify your invoicing journey with smooth enablement in minutes.

Scalable

From 1 invoice to 100,000 generate invoices at scale.

ERP Agnostic

Integrates with global and local ERPs, including Arabic/English platforms.

Secure

Data hosted in OMAN, secure and encrypted end-to-end.

Compliant

OTA sandbox + production ready with full compliance

Efficient

99.9% approval rate with sub-second API response.

Oman e-Invoicing Timelines Announced

Initial Rollouts

Large Taxpayers and Medium & Large Companies

Selected Large Taxpayers

Q3 2026

Applies to the selected large taxpayers by OTA for B2B, B2C & B2G. These businesses must issue/receive elnvoices via Fatwara invoices.

Medium & Large Companies

Q1 2027

Applies to all large taxpayers for B2B, B2C & B2G and to businesses that sign up voluntarily

SME Onboarding

Q3 2027

Applies to all taxpayers for B2B, B2C & B2G including small & medium enterprise.

Full Rollout

Q1 2028

Applies to all taxpayers for B2B, B2C, B2G & G2B. Full enforcement across industries. No specific
exemptions.

Later Rollouts

SME Onboarding and Full Rollout

Prepare Navigating Your e-Invoicing Journey

Accurate Master Data

Is foundation for accurate e-invoice generation

Simple Upstream Processes

Simplify order to cash process for accurate e-invoice generation

Effective Change Management

Excel at org-level change management to smoothen e-invoice adoption

We Deliver Exceptional Value to Global Business 

In collaboration with AJMS Global, Marmin is redefining e-invoicing and compliance for businesses in Oman— building on our legacy of trusted partnerships with leading global and home-grown enterprises. Our focus remains on empowering organizations to achieve continuous regulatory compliance, enhance operational efficiency for their users, and stay ahead of the evolving technology landscape.

Frequently Asked Questions

Is Mainland Oman treated as a Special Zone in invoices for Special Zone supplies
Mainland Oman may appear in Special Zone lists, but it is not treated as a Special Zone. Both Seller and Buyer subdivision codes become mandatory for Special Zone invoices according to BR-OM-151 and BR- OM-152.
Can the ISO/IEC 27001 Certification of the parent company cover the Oman entity?
No, the certificate must cover the Oman company specifically. You should get confirmation.
What is the procedure to deliver the tax invoice to the customer?
Businesses in the UAE must engage with an Accredited Service Provider to issue and receive eInvoices. The buyer’s electronic address (endpoint) will be used to share the invoice over the Peppol network.
In the event of a VAT Group, is there a possibility to select an individual member of the VAT Group (under the same VAT Group #) as Supplier/Seller and its corresponding individual details such as Name and Address?
Each member of the VAT group should have an endpoint via a UAE Accredited Service Provider. When issuing an invoice, the group’s Tax Registration Number (TRN) should be provided, but the endpoint details should correspond to the specific group member conducting the transaction.
Is there a time lag for integration of data between the business and UAE Accredited Service Providers?
It is proposed to be a near real time integration between businesses and UAE Accredited Service Providers.
Is eInvoicing only an exchange of data?
The invoice has to be exchanged between the seller and the buyer via an Accredited Service Provider who would transmit the invoice in the form of an XML and the Service Provider will also report the invoice data to the FTA.
Does business to business (B2B) also include businesses that are not VAT registered?
The eInvoicing framework encompasses all business-to-business (B2B) and business-to-government (B2G) transactions, regardless of the VAT registration status of the entities involved.
Do businesses need to engage directly with the UAE Peppol Authority?
The businesses are not required to interact directly with the UAE PEPPOL Authority. Instead, the Accredited Service Provider (ASP) will liaise with the UAE PEPPOL Authority on their behalf.
Will there be any pilot program and when would it start?
Actual exchange of eInvoicing can start without the legislation and the 5th corner. You can join the pilot from the moment there are Accredited Service Providers and your business is ready to exchange eInvoices.
Is the implementation in June 2026 for all businesses?
We are still working on the rollout strategy, but it will be a phased implementation, with businesses implementing at prescribed stages according to specific criteria and adequate notice shall be provided in advance of the requirements coming into effect.
Will the buyer have an Accredited Service Provider?
Yes, he has to be onboarded to an Accredited Service Provider.
How will cross border transactions comply with VAT framework? Will we need to issue traditional invoices when dealing with customers who are not Peppol-compliant?
It is the obligation of the seller (UAE business) to ensure that the eInvoice generated is compliant to the UAE PINT framework and the eInvoice is reported to the FTA through their Accredited Service Provider. The transmission of the invoice to the buyer can be managed outside the Peppol network wherein the seller can generate a PDF and transmit to the buyer (overseas business in a none Peppol-compliant country).
Will there be any QR codes printed on the invoices?
There is no requirement for QR codes to be printed on the eInvoices.
When the legislation regarding the accreditation of Service Providers is released in March, will the list of Accredited Service Providers also be made available?
The legislation will be released first, followed by information on the accreditation process. Service Providers can then submit their applications for accreditation. Once they meet all requirements, including testing with Peppol and the FTA’s EmaraTax system, they will be listed as Accredited Service Providers on the MoF and FTA websites.
Is there an indicative timeline for changes to the legislation regarding VAT announcements and the significance of these changes?
The legislation is currently being finalised, with the majority expected to be issued in March. These changes will enable eInvoicing and are not material changes. The rollout of eInvoicing will not follow a big bang approach, ensuring flexibility for companies issuing eInvoices and those using traditional methods. Provisions have been introduced in the VAT law and Tax Procedures law to facilitate these changes, followed by a cabinet decision and ministerial decision detailing the requirements.
Since eInvoicing will be rolled out in waves and invoices will be accepted through traditional methods as well as electronic, is it the buyer’s responsibility to check if the seller is using modes under the eInvoicing mechanism when issuing tax invoices?
Once everyone is onboarded, there will be no mechanism other than eInvoicing. As eInvoicing is rolled out, buyers and suppliers will be aware of how invoices are issued between them. When it becomes mandatory, invoices must be exchanged through the eInvoicing network. For those for whom it is voluntary, they should ideally use the eInvoicing network if they have the required capabilities. During the transition period, scenarios may arise where not all invoices are exchanged via the eInvoicing network, necessitating the preservation of all documents.
How should scenarios be handled where an invoice is partially rejected by the buyer?
Credit notes are the standard mechanism to be followed. There is no concept of cancellation of an invoice.
When will the list of Accredited Service Providers be available on the UAE MoF website?
The accreditation procedure will be issued shortly, and Service Providers will be informed of the requirements to commence their applications for accreditation. Updates will be communicated through the website and direct communications.
In the case of importing goods and services, will self-invoicing be completely excluded from the eInvoicing platform?
Since these invoices cannot be issued through the eInvoicing network, the MoF seeks to avoid imposing additional reporting obligations for these transactions.
Will the rollout of eInvoicing still occur in waves?
Yes, and the details of the rollout strategy will be announced in due course.
In the case of importing goods from a foreign supplier, even if the supplier is based in a jurisdiction where Peppol standards apply, can you confirm that this transaction should not be on the eInvoicing system?
You can receive invoices from a foreign supplier via the Peppol network. However, the UAE’s Data Dictionary cannot be imposed on them, and you are not mandated to report this transaction through the eInvoicing system.
There are 50 mandatory fields, but some may not be integrated from internal business systems or Service Providers. Is there a possibility to fill these fields manually, or must all information be auto-integrated?
All mandatory business fields must be provided by the seller to the ASP. The form and structure of sharing such fields must be agreed upon with your ASP.
What is the definition of “business”? If a customer or supplier is not VAT registered, how can they be identified under B2C or B2B?
As defined for Corporate Tax in the UAE, a business is identified by its Tax Identification Number (TIN).
Is there a separate UAE Peppol authority with whom Service Providers can register and obtain the Peppol membership?
There is no Peppol Authority in the UAE. To become a Peppol member, you must register through peppol.org and coordinate with info@peppol.eu for membership processing.To comply with UAE eInvoicing requirements, you must complete testing as per PINT-AE specifications. While your Peppol membership is recognised globally, transactions in the UAE must adhere to PINT-AE standards”
Will electronic receipts be mandatory for all establishments?
Electronic receipts are not eInvoices.
How can we contact Peppol?
Please use the following channels to contact Peppol:Option 1: You can email info@peppol.eu for enquiries. Option 2: Visit https://openpeppol.atlassian.net/servicedesk/customer/portal/1 to submit any queries”
Regarding cases in the VAT law (e.g., real estate, transfer of business as a going concern), will there be an exception for issuing invoices for such scenarios, or are they covered under commercial invoices?
Further legislation will clarify how commercial invoices will be treated. The eInvoicing design will ensure that only business transactions are covered by these requirements.
What supporting documents are required for re export of goods, and what is the UUI?
Supplier must provide the invoice number of the elnvoice issued at import and the UUID of that elnvoice. UUID uniquely identifies the elnvoice and can be obtained from the original import elnvoice.
Is it possible to issue elnvoices or PDF invoices in English only, or is Arabic also required?
After e-Invoicing implementation, the only valid invoice is the elnvoice. PDF invoices, regardless of language, are not considered valid tax invoices. Current VAT legislation on language must be followed.
Will it be required that every legal entity within a VAT tax group must integrate with an Accredited Service Provider separately or will entities that are part of VAT tax group will have a single integration through the representative member?
Each member of the VAT group must have an endpoint via a UAE Accredited Service Provider.
Who will create and exchange the eInvoice in case of self-billing?
In case of self-billing, the buyer (customer) should create the eInvoice and will exchange the document with the seller and will also report to the FTA via the Accredited Service Provider.
What happens when the Service Provider discovers an error in the invoice?
Should there be an issue with the invoice, the Accredited Service Provider shall return the invoice to the issuer.
What are the activities that a business should prepare for?
The business should analyse their transactions and the resulting invoicing data against the data dictionary and ensure that they are compliant. Once the list of Accredited Service Providers is published by MoF, the businesses need to enter into a commercial arrangement with one of them and work on the integration between their systems to transmit the invoice.
Will there be a central database to show which businesses have adopted eInvoicing?
Businesses that are onboarded to the eInvoicing platform will be listed in the PEPPOL directory. The URL to access the PEPPOL directory will be made available on the websites of the FTA/MOF.
Will there be an invoice inquiry service from Corner 1 to Corner 5?
No, there is no proposal in place for any inquiry of invoices from C1 to C5 or from C3 to C5.
Will there be a transition/grace period? Are there rights to issues and errors while exchanging invoices?
There will be a testing phase before going live with Accredited Service Providers and the FTA platform to ensure there are no issues during the exchange.
Should we mention the payment due date if the payment is on the spot?
Yes, payment due date should be mentioned even if the payment is on the spot. The due date will be the same as the invoice date.
What are the allowed modes of error correction on tax invoices under the eInvoicing system?
In case of any errors in tax invoices, a credit note is required to be issued for its rectification.
Will the scope of UAE eInvoicing include business-to-business (B2B) and business-to-consumer (B2C) transactions?
Currently, the scope of UAE eInvoicing includes only B2B and business-to-government (B2G) transactions. However, if a taxpayer wishes to issue B2C invoices through the eInvoicing network, this can be decided between the taxpayer and their Accredited Service Provider, but such invoices should not be reported to Corner 5.
How should retail businesses handle their invoices?
B2C transactions are not currently within the scope of UAE eInvoicing.
Are there any digital signatures or certifications required other than those supported by Peppol?
There are no additional requirements beyond those supported by Peppol.
If we want to participate in the pilot testing of eInvoicing, can we send an email to the MoF?
For the end-user onboarding pilot testing, the MoF is seeking taxpayers who are already using Service Providers to issue eInvoices. An existing combination of the taxpayer and Service Provider is required for testing.
Is self-billing applicable to UAE-based customers for the import of goods and services when invoices are received from foreign vendors?
The MoF cannot impose its standards on foreign vendors, so these invoices will not be required to be sent through the UAE eInvoicing network, and there will be no additional obligation on taxpayers to report these transactions.
Since eInvoicing will be rolled out in waves and invoices will be accepted through traditional methods as well as electronic, is it the buyer’s responsibility to check if the seller is using modes under the eInvoicing mechanism when issuing tax invoices?
Once everyone is onboarded, there will be no mechanism other than eInvoicing. As eInvoicing is rolled out, buyers and suppliers will be aware of how invoices are issued between them. When it becomes mandatory, invoices must be exchanged through the eInvoicing network. For those for whom it is voluntary, they should ideally use the eInvoicing network if they have the required capabilities. During the transition period, scenarios may arise where not all invoices are exchanged via the eInvoicing network, necessitating the preservation of all documents.
Since ERP sales sometimes come from POS systems, will integration with POS systems be required?
This should be discussed between the taxpayer and their Service Provider as part of the architecture. If the taxpayer is within the scope of eInvoicing, all B2B transactions in scope should pass through the eInvoicing network.
In the case of domestic reverse charge on electronic devices, if the supplier issues the invoice and the buyer performs self-billing, which invoice needs to be integrated into the eInvoicing system?
Both the supplier’s invoice and the buyer’s invoice will be sent through the eInvoicing network. Please refer to the use cases detailed in the public consultation document for necessary clarifications. Document identifiers will help identify that they refer to the same transaction.
How will export invoices be issued when there is no Corner 3 and Corner 4 involved?
Communication will be provided regarding a dummy identifier that should be used in the case of the seller. Your Service Providers will discuss this in more detail.
How will the system work for buyer-issued credit notes?
There are identifiers that can be discussed with the Service Providers.
Regarding self-billing arrangements with entities that are sole establishments but registered as natural persons for tax purposes, will these be treated as B2B or B2C transactions?
The seller’s legal registration identifier type and buyer’s legal registration identifier type fields in the Data Dictionary will allow for capturing trade licenses, Emirates IDs, or passports for sellers/buyers without a TRN. If the contract is signed with a business, it is considered a B2B situation, and eInvoicing would apply.
Regarding Corner 4, will the receiver need to click a button to receive invoices, or will all invoices be received automatically without needing to “click to receive”?
To issue or receive eInvoices, the seller and buyer must have an endpoint and be associated with an Accredited Service Provider, who will work with you on the specifics of issuing and receiving eInvoices.
Should eInvoicing be in English, or is Arabic mandatory?
Some local Emirates might require invoices in Arabic. You must comply with such local regulations.
Are businesses permitted to use different Service Providers for sending and receiving invoices?
Each business entity must use the same Accredited Service Provider (ASP) for both sending (accounts receivable) and receiving (accounts payable) eInvoices.
Is every establishment required to have their TRN captured in every invoice?
Establishments that are registered for VAT in the UAE, must include their VAT TRN on every eInvoice.
When will eInvoicing be officially rolled out?
The rollout of eInvoicing is scheduled to commence in July 2026. The detailed rollout plan will be published soon by the Ministry of Finance.
Will businesses without VAT registration be treated as B2C entities for eInvoicing purposes?
All businesses operating in the UAE are required to have a Tax Identification Number (TIN). All B2B transactions involving such businesses fall within the scope of eInvoicing. Businesses that are registered for VAT will also have a VAT Tax Registration Number (TRN) which must be captured on the eInvoice.

Contact Us For Your e-Invoicing Journey

Exciting e-Invoicing Times Ahead

Book a Free Consultation

Our Team

Dr. Abhishek Jajoo

Founder & Executive Chairman

Sangmesh Hiremath

Co-Founder & CEO

Murtuza Furniturewala

Co-Founder & COO