Draft Peppol International (PINT) Oman specifications for e-invoicing published

In preparation for the roll out of electronic invoicing (“e-invoicing”), the draft Peppol International (PINT) Oman specifications have been published on the Peppol test site (click here to access the test site).

The draft PINT Oman specifications define the framework for e-invoicing and tax reporting in Oman, describing data structures, validation rules, and exchange processes. The specification set published includes:

1. PINT OM Billing defining the PINT framework for invoice and credit note transactions
2. PINT OM Self-Billing defining the PINT framework for self-billing invoice and credit note transactions
3. Oman Tax Data Document (TDD) defining the structure for reporting invoice data to the Oman Tax Authority (OTA)

Each specification package contains:

1. Business Interoperability Specification (BIS) documentation describing business processes and document usage
2. Compliance documentation describing how compliance to PINT Oman Specification is measured and expectations from the relevant parties (i.e. seller and buyer)
3. Release notes describing Oman-specific data requirements and code lists, and any changes between specification versions
4. Semantic data model describing business terms and data elements
5. Syntax bindings describing the document structure
6. Code lists for specific data elements
7. Validation rules and Schematron validations for document conformance

1. The draft PINT framework specifies 73 mandatory data fields for invoices. In comparison, the draft data dictionary published by the OTA in November 2025 specified only 53 mandatory data fields for standard tax invoices.
2. From the 53 mandatory data fields specified for standard tax invoices in the draft data dictionary published by the OTA in November 2025:
   • 3 data fields have been removed: QR Code, Digital Signature and Invoice Hash
   • 5 data fields have been reclassified as optional: Invoice Issue Time, VAT Point Date, VAT Rate Category, VAT Rate for Invoiced Items and Item Type
   • 28 data fields have been added as mandatory (generally/conditionally)
   • 45 data fields continue to be mandatory (generally/conditionally)
3. The draft PINT framework for credit note, self-billed invoice and self-billed credit note transactions contain additional information or specifications that require detailed analysis.
4. Data fields required in certain business scenarios and certain technical details (e.g. data field structure/format, character limits, human-readable invoice requirements etc.) are yet to be specified or clarified, with some that possibly could be inferred from the BIS documentation and release notes. 

In preparation for the phased implementation of e-invoicing, the OTA has:

• In October 2025, notified 100 large taxpayers expected to go-live in Phase 1 (Quarter 3 of 2026)
• In March 2026, notified remaining large taxpayers expected to go-live in Phase 2 (Quarter 1 of 2027)
• In March 2026, launched the registration process for Accredited Service Providers (“ASP”)

Publication of the draft PINT Oman specifications reinforces the OTA’s commitment to the timely implementation of e-invoicing. In the interest of time, businesses, especially those expected to go-live in Phase 1 and 2, can start their e-invoicing gap/readiness assessment based on the draft data dictionary published by the OTA in November 2025 and the draft PINT Oman specifications. While publication of the final PINT Oman specifications and the list of ASPs will be critical milestones, there is a lot of ground that can be covered in preparation for this.

KPMG has a dedicated team of experienced indirect tax specialists in Oman, supported by a wider regional team including tax technology specialists with significant hands-on experience implementing e-invoicing in other jurisdictions. Should you require assistance with e-invoicing or any indirect tax matters in Oman, please reach out to your KPMG advisor or the contacts below.