Meaning
Fawtara (فوترة) is the Tax Authority's e-invoicing system, brought in by Decision 189/2026, which amends the VAT Executive Regulation. A pilot runs from August 2026; taxpayers above OMR 5 million join from 1 April 2027, and every other taxpayer from 1 October 2027. The decision replaces the four-phase plan the Tax Authority's FAQ still shows.
Invoices go as structured XML in PINT OM, Oman's version of Peppol's international invoice specification, through a service provider the Tax Authority accredits. From a taxpayer's phase a PDF, a paper invoice or an emailed image no longer counts as the invoice; the data does.
Also called: Oman e-invoicing · Fawtara system · PINT OM
Example
Ruwi Trading LLC is below the OMR 5 million line, so it joins Fawtara on 1 October 2027. Before then it chooses an accredited service provider and checks that its software produces PINT OM.