The OTA has launched a consultation on its draft e-invoicing data dictionary, which details business terms, rules, and code lists ahead of the 2026 rollout.
Oman’s Tax Authority (OTA) has released a draft electronic invoicing (e-invoicing) data dictionary for consultation on 1 December 2025.
This is part of preparations for the country’s e-invoicing rollout in August 2026. The data dictionary, which forms part of the e-invoicing framework, defines the data elements required to issue a compliant e-invoice. It comprises three main components.
The first is business terms, which outline the use cases (i.e., documents) where e-invoicing is mandatory and specify the content for each case.
The second component is business rules, which set the validations and compliance requirements applicable to each business term or use case.
The third component is code lists, which provide standardized codes and permissible values for the fields defined in the dictionary. Examples include invoice types, currencies, VAT categories, and countries.
The system will follow a 5-corner workflow model aligned with PEPPOL principles, using VAT registration numbers as the unique electronic address.
Phased implementation: Q1 2026 – service provider registration; Q2 2026 – testing; Q3 2026 – pilot; Q1 2027 – large taxpayers compliance; Q3 2027 – all VAT-registered entities.
Earlier, on 12 May 2025, the OTA signed an agreement with Omantel to introduce an electronic invoicing (e-invoicing) system as part of efforts to modernise the country’s tax administration.
