Fawtara e-invoicing: Oman opens ASP accreditation for Peppol service providers
Muscat, 7 July 2026 – The Oman Tax Authority (OTA) has launched Release 2 of Fawtara, its national e-invoicing platform. This opens the formal accreditation process for service providers that want to exchange invoices over the Peppol network. Fawtara e-invoicing is one of the clearest examples yet of Peppol expanding outside Europe, and it matters directly for Dutch and Belgian companies with subsidiaries or trading partners in the Gulf region.
What Release 2 changes
With Release 2, candidate service providers can formally apply to become an Accredited Service Provider (ASP). Accreditation requires two components: a completed OpenPeppol testbed round and the additional Oman Test Suite, built specifically for the local PINT-OM specification. Both sets of test results must be submitted to the OTA for review. Criteria cover financial stability, legal standing, technical capability, information security, and demonstrated Peppol access point readiness. Taxpayers can already manage their service provider relationship through the Fawtara Portal, a further practical step toward operational readiness.
The Peppol five-corner model
Oman is adopting the decentralised Peppol five-corner model, following the pattern already chosen by several other Gulf jurisdictions. The supplier issues the invoice in its own ERP system; the seller’s accredited service provider acts as the sending Peppol access point; the buyer’s access point receives the invoice; the buyer is the final recipient; and the OTA sits as the fifth corner, receiving invoice data in near real time through a structured Tax Data Document. Invoices must be exchanged in UBL 2.1 using the Peppol PINT-OM format. Sending invoices directly from an ERP system to the OTA is not permitted, everything must go through an accredited service provider.
Timeline toward the mandate
Phase 1 of the Fawtara mandate is expected to take effect on 1 August 2026, initially covering roughly one hundred large VAT-registered businesses already notified by the OTA based on size, invoice volume, sector, and tax compliance history. From 1 February 2027, the remaining large taxpayers follow, with a full rollout to all VAT-registered businesses expected by August 2027. The Oman Tax Authority was formally recognised as a Peppol Authority in January 2026, laying the groundwork for this phased rollout.
What this means for Peppol service providers
For internationally active Peppol service providers, Fawtara is a concrete example of how the Peppol network keeps expanding outside the European ViDA context. Providers already certified within the existing Peppol network have a clear head start on the Oman Test Suite, since OpenPeppol test results form the basis for local accreditation. Companies with operations in Oman should check with their service provider now whether Fawtara accreditation is already underway. Compare providers with international Peppol experience via the Peppol.nu comparison tool.
Practical implications for internationally trading businesses
Companies supplying goods or services from the Netherlands or Belgium to Omani customers, or operating their own entity in Oman, will face the same obligation as local businesses once their Omani counterpart falls within Phase 1. In practice, this means invoices to large, already-notified Omani customers will need to go through an accredited service provider in the PINT-OM format, rather than as a standalone PDF or email attachment. For finance teams that already run Peppol-based invoicing for the Belgian or French market, the adjustment is more limited than for businesses still invoicing manually, since the underlying Peppol infrastructure, access points and sending logic, is largely reusable. The country-specific PINT-OM fields and the link with an Oman-accredited service provider do require separate configuration.
Accountants and advisors supporting clients with activities in the Gulf region should start mapping now which clients may fall within the first hundred notified large taxpayers, given the limited preparation time before 1 August 2026.
With Fawtara e-invoicing, Oman joins a growing group of countries outside Europe adopting the Peppol five-corner model as the backbone of their national e-invoicing mandate, echoing how the UK recently confirmed Peppol as its own interoperability framework.
