Oman: Draft specifications for e-invoicing framework

Defines the framework for invoices, credit note transactions, and reporting invoice data.

The draft Peppol International (PINT) specifications for e-invoicing have been published on the Peppol test site, which defines the framework for e-invoicing and tax reporting, including data structures, validation rules, and exchange processes.

The draft specification set includes:

PINT OM billing: Defines the framework for invoice and credit note transactions.
PINT OM self-billing: Defines the framework for self-billing invoice and credit note transactions.
Oman tax data document (TDD): Defines the structure for reporting invoice data to the Oman Tax Authority (OTA)

KPMG observation

A preliminary review of the specifications reveals several key points:

The number of mandatory data fields for invoices has increased from 53 (in the November 2025 draft data dictionary) to 73 in the new PINT framework.
Some data fields previously considered mandatory, such as QR code, digital signature, and invoice hash, have been removed.
Several data fields have been reclassified as optional, while 28 new fields have been added as mandatory.
The framework for credit notes and self-billed invoices contains additional specifications that require detailed analysis.
Certain business-specific data fields and technical details are yet to be clarified.

Read an April 2026 report prepared by the KPMG member firm in Oman

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Oman: Draft specifications for e-invoicing framework

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