Oman chose a decentralised, Peppol-based exchange: your invoice travels through an OTA-accredited service provider to your buyer’s provider, while tax data is reported to the Oman Tax Authority in parallel. If you have looked at the UAE model, most of this will look familiar — and that is useful.
The seller never sends the invoice to the OTA directly. It goes provider-to-provider across the Peppol network, and the OTA receives the tax data alongside.
Structured XML (UBL 2.1) or PDF/A-3, following the PINT OM specification the OTA published in April 2026.
The OTA became an official Peppol Authority in January 2026, which is what puts Oman on the same network family as the UAE and Singapore.
Exchange runs through accredited service providers. Choosing one is a procurement decision you will want made well before your phase date.
B2B invoices are expected to be submitted in real time — so the invoice cannot wait for an overnight batch.
B2C invoices get a 24-hour reporting window, and the human-readable B2C invoice must carry a QR code.
The programme is formalised under OTA Decision No. 189/2026, with a pilot from August 2026 and mandatory phases in 2027.
Oman and the UAE both chose a five-corner Peppol model. For a group trading in both, that means one middleware layer and two specifications — not two separate projects.
| UAE | Oman | |
|---|---|---|
| Tax authority | Federal Tax Authority (FTA) | Oman Tax Authority (OTA) |
| Exchange model | Five-corner, Peppol | Five-corner, Peppol |
| Specification | PINT AE | PINT OM |
| Who transmits | Accredited Service Provider (ASP) | OTA-accredited service provider |
| Pilot | From July 2026 | From August 2026 (top 100 large taxpayers) |
| First mandatory date | January 2027 | 1 April 2027 (supplies of OMR 5m+) |
Directional comparison for planning, not a compliance reference. Both specifications are still being refined — confirm against the latest FTA and OTA publications before go-live.
The provider sits between your ERP and the network, so the questions that matter are about what happens when something goes wrong, not about the happy path.