Oman: Draft data dictionary for e-invoicing
In preparation for the implementation of e-invoicing set to begin in August 2026
The Oman Tax Authority (OTA) has published the draft electronic invoicing (e-invoicing) data dictionary for consultation. This release is part of the preparation for the implementation of e-invoicing in Oman, set to begin in August 2026. The OTA also conducted workshops with selected taxpayers to provide insights into the implementation roadmap and address questions on the data dictionary.
The data dictionary is a key component of the e-invoicing framework, defining standard data elements required to issue compliant e-invoices. It includes business terms, business rules, and code lists for data consistency and interoperability across different systems. While broadly aligning with the PEPPOL 5-corner model, it incorporates Oman-specific requirements.
Read a December 2025 report prepared by the KPMG member firm in Oman.