VAT-registered taxpayers, phased by rollout. B2B, B2G and B2C are all in scope and B2C is implemented at the same time as B2B and B2G — there is no separate B2C timeline. Non-VAT-registered businesses are outside the Fawtara network. Exports flow C1 to C2 to C5 only (the foreign buyer and its provider are not on the network). Imports are handled by self-billing. No industry exceptions.
Different submission clocks: B2B is real-time, B2C is within 24 hours — and consolidated B2C invoices are not allowed, every B2C transaction needs its own e-invoice. The service provider (not the taxpayer, and not the OTA) is responsible for validating against the Oman schematron, but legal responsibility for compliance stays with the taxpayer. Foreign service providers can be accredited but must have a local Omani presence and an Omani CR carrying two IT-related activities. The OTA will not act as an invoice archive — storage and retrieval remain the taxpayer's obligation under VAT law. Finally, PINT OM 1.0.0 currently restricts monetary amounts to two decimal places with a three-decimal expansion flagged as a future change, which will break naive ERP mappings.
5 of 7 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
Work hands-on with the EN 16931 formats behind this mandate — no login, nothing uploaded.
Scrub the Oman timeline and watch an invoice become the document each deadline will require.
Open time machine →Open a UBL, Factur-X or XRechnung file and read every EN 16931 field.
Open viewer →Generate a well-formed sample invoice to test your mapping.
Open generator →Check whether your Oman partner is reachable on Peppol.
Open lookup →A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
