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Oman 🇴🇲

E-invoicing requirements and Peppol compliance for the Sultanate of Oman.

Overview​

AspectDetails
Tax AuthorityOman Tax Authority (OTA)
B2G MandateActive — Peppol network
B2B MandatePhased rollout (2025–2027)
Required CIUSPINT OM (Official OpenPeppol PINT Oman)
Primary Scheme9959 (Oman national scheme)
CurrencyOMR (Omani Rial, 3 decimal places)
VAT Rate5% standard rate
QR CodeMandatory — Fatoora TLV format
Digital SignatureXAdES-BES enveloped signature
Oman Peppol Authority

Oman joined the Peppol network under the OpenPeppol umbrella. The Oman Tax Authority (OTA) mandates Peppol-based e-invoicing with additional national requirements (Fatoora CIUS) on top of standard Peppol BIS 3.0.

Oman PINT OM (Official Schematrons)​

The official OpenPeppol PINT OM specification replaces the earlier Fatoora CIUS. It includes billing, self-billing, and Tax Data Document (TDD) Schematrons.

Customization IDs​

<!-- PINT OM Billing -->
<cbc:CustomizationID>urn:peppol:pint:billing-1@om-1</cbc:CustomizationID>

<!-- PINT OM Self-Billing -->
<cbc:CustomizationID>urn:peppol:pint:selfbilling-1@om-1</cbc:CustomizationID>

<!-- TDD (Tax Data Document) -->
<cbc:CustomizationID>urn:peppol:taxdata:om-1</cbc:CustomizationID>

Profile IDs​

<!-- Billing / Self-Billing -->
<cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>

<!-- Tax Reporting -->
<cbc:ProfileID>urn:peppol:taxreporting</cbc:ProfileID>

Schematron Packs​

GoRoute runs the official OpenPeppol PINT OM Schematrons compiled with Saxon-HE 12.4:

PackSchematronsDescription
Billing Invoice2 (preprocessed + jurisdiction-aligned)Standard tax invoice validation
Billing Credit Note2Credit note validation
Self-Billing Invoice2Self-billing invoice validation
Self-Billing Credit Note2Self-billing credit note validation
TDD1Tax Data Document for CTC reporting

PINT OM documents are auto-detected by the urn:peppol:pint:billing-N@om-N or urn:peppol:pint:selfbilling-N@om-N CustomizationID pattern and skip baseline CEN+BIS Schematrons.

Identifier Scheme — 9959​

Oman uses scheme 9959 for participant identification on the Peppol network.

# Oman participant
participant = {
    "scheme": "9959",
    "identifier": "872236341",
    "name": "Oman Trading Company LLC",
    "country": "OM"
}

Peppol ID Format​

9959:<oman-registration-number>

Example: 9959:872236341

SMP Lookup​

# Verify an Oman participant exists on Peppol
curl "https://smp-test.goroute.ai/iso6523-actorid-upis::9959:872236341"

Currency — OMR (3 Decimal Places)​

Oman uses the Omani Rial (OMR) which has 3 decimal places — unlike EUR/USD which have 2.

<!-- All amounts use 3 decimal places -->
<cbc:TaxAmount currencyID="OMR">50.000</cbc:TaxAmount>
<cbc:TaxInclusiveAmount currencyID="OMR">1050.000</cbc:TaxInclusiveAmount>
<cbc:PayableAmount currencyID="OMR">1050.000</cbc:PayableAmount>
3 Decimal Places

Always use 3 decimal places for OMR amounts (e.g., 1050.000, not 1050.00). This applies to all monetary fields in the invoice including line items, tax amounts, and totals.

VAT in Oman​

Oman introduced VAT at 5% in April 2021.

CategoryRateCodeDescription
Standard5%SMost goods and services
Zero-rated0%ZExports, certain food items, healthcare
Exempt0%EFinancial services, residential rent
<cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>5</cbc:Percent>
    <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

QR Code Requirements (Fatoora)​

Oman mandates a Fatoora QR code on all invoices. The QR contains TLV (Tag-Length-Value) encoded invoice data that allows offline verification.

TLV Fields​

TagFieldDescriptionExample
1Seller NameSeller's registered name (UTF-8)Al Haya Trading LLC
2VAT NumberSeller's tax registration numberOM1234567890
3TimestampISO 8601 issue date/time2026-02-08T12:00:00Z
4Total with VATTax-inclusive amount (3 decimals)1050.000
5VAT AmountTotal VAT (3 decimals)50.000
6Invoice HashSHA-256 digest (base64)A1B2C3...

TLV Encoding​

Each field is encoded as: Tag (1 byte) + Length (1 byte) + Value (UTF-8 bytes)

Tag 1: [20] = Al Haya Trading LLC
Tag 2: [12] = OM1234567890
Tag 3: [20] = 2026-02-08T12:00:00Z
Tag 4: [8]  = 1050.000
Tag 5: [6]  = 50.000
Tag 6: [44] = <base64 SHA-256 hash>

The concatenated TLV bytes are base64-encoded and embedded in the UBL XML.

QR Embedding in UBL​

The QR data is stored in an AdditionalDocumentReference with ID QR:

<cac:AdditionalDocumentReference>
    <cbc:ID>QR</cbc:ID>
    <cac:Attachment>
        <cbc:EmbeddedDocumentBinaryObject mimeCode="text/csv" filename="QR">
            AQxBbCBIYXlhIExMQwIKT00xMjM0NTY3ODkw...
        </cbc:EmbeddedDocumentBinaryObject>
    </cac:Attachment>
</cac:AdditionalDocumentReference>

Invoice Hash​

A SHA-256 hash of the invoice's business content is also embedded:

<cac:AdditionalDocumentReference>
    <cbc:ID>HASH</cbc:ID>
    <cac:Attachment>
        <cbc:EmbeddedDocumentBinaryObject mimeCode="application/octet-stream" filename="HASH">
            kX5xVq2F8a3pZ...base64-encoded-sha256...
        </cbc:EmbeddedDocumentBinaryObject>
    </cac:Attachment>
</cac:AdditionalDocumentReference>
GoRoute Handles This Automatically

When you send an invoice to or from an Oman participant via GoRoute, the QR code, hash, and digital signature are automatically generated by our Fatoora signing pipeline. You send a standard UBL invoice — we add the Oman compliance elements.

Digital Signature​

Oman requires an XAdES-BES enveloped digital signature on invoices:

  • Algorithm: RSA-SHA256
  • Canonicalization: Exclusive C14N 1.0
  • Certificate: PKCS12 keystore (.p12)
  • Location: Inside ext:UBLExtensions (UBL DSig Profile)
<!-- Signature reference in the invoice body -->
<cac:Signature>
    <cbc:ID>urn:oasis:names:specification:ubl:signature:Invoice</cbc:ID>
    <cbc:SignatureMethod>urn:oasis:names:specification:ubl:dsig:enveloped:xades</cbc:SignatureMethod>
</cac:Signature>

<!-- Actual cryptographic signature in UBLExtensions (first child of Invoice) -->
<ext:UBLExtensions>
    <ext:UBLExtension>
        <ext:ExtensionContent>
            <sig:UBLDocumentSignatures>
                <sac:SignatureInformation>
                    <ds:Signature Id="invoice-signature">
                        <!-- SignedInfo, SignatureValue, KeyInfo -->
                    </ds:Signature>
                </sac:SignatureInformation>
            </sig:UBLDocumentSignatures>
        </ext:ExtensionContent>
    </ext:UBLExtension>
</ext:UBLExtensions>

Sending via GoRoute API​

curl -X POST https://app.goroute.ai/peppol-api/api/v1/invoices \
  -H "X-API-Key: YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "invoice_number": "OM-INV-2026-001",
    "issue_date": "2026-02-08",
    "due_date": "2026-03-10",
    "currency": "OMR",
    "sender": {
      "name": "Al Haya Trading LLC",
      "street": "Sultan Qaboos Street",
      "city": "Muscat",
      "postal_code": "100",
      "country": "OM",
      "vat_number": "OM1234567890",
      "peppol_id": "9959:872236341"
    },
    "receiver": {
      "name": "Oman National Corp",
      "street": "Al Khuwair Road",
      "city": "Muscat",
      "postal_code": "200",
      "country": "OM",
      "vat_number": "OM9876543210",
      "peppol_id": "9959:987654321"
    },
    "lines": [
      {
        "description": "IT Consulting Services - January 2026",
        "quantity": 160,
        "unit": "HUR",
        "unit_price": 25.000,
        "vat_rate": 5,
        "vat_category": "S"
      }
    ]
  }'

Python SDK​

import requests

API_KEY = "YOUR_API_KEY"
BASE_URL = "https://app.goroute.ai/peppol-api"

invoice = {
    "invoice_number": "OM-INV-2026-001",
    "issue_date": "2026-02-08",
    "currency": "OMR",
    "sender": {
        "name": "Al Haya Trading LLC",
        "country": "OM",
        "vat_number": "OM1234567890",
        "peppol_id": "9959:872236341"
    },
    "receiver": {
        "name": "Oman National Corp",
        "country": "OM",
        "vat_number": "OM9876543210",
        "peppol_id": "9959:987654321"
    },
    "lines": [
        {
            "description": "IT Consulting Services",
            "quantity": 160,
            "unit": "HUR",
            "unit_price": 25.000,
            "vat_rate": 5,
            "vat_category": "S"
        }
    ]
}

response = requests.post(
    f"{BASE_URL}/api/v1/invoices",
    headers={"X-API-Key": API_KEY},
    json=invoice
)

result = response.json()
print(f"Transaction: {result['transaction_id']}")
print(f"Status: {result['status']}")
# QR code, hash, and signature are added automatically

UBL XML (Direct)​

You can also send raw UBL XML. GoRoute will add the Fatoora QR, hash, and signature automatically:

curl -X POST https://app.goroute.ai/peppol-api/api/v1/documents/send \
  -H "X-API-Key: YOUR_API_KEY" \
  -H "Content-Type: application/xml" \
  --data-binary @oman-invoice.xml

Example Oman Invoice (Full UBL)​

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
    
    <!-- Oman PINT OM -->
    <cbc:CustomizationID>urn:peppol:pint:billing-1@om-1</cbc:CustomizationID>
    <cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>
    
    <cbc:ID>OM-INV-2026-001</cbc:ID>
    <cbc:IssueDate>2026-02-08</cbc:IssueDate>
    <cbc:IssueTime>12:00:00Z</cbc:IssueTime>
    <cbc:DueDate>2026-03-10</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>OMR</cbc:DocumentCurrencyCode>
    <cbc:BuyerReference>PO-2026-456</cbc:BuyerReference>
    
    <!-- Seller (Oman company) -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="9959">872236341</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Al Haya Trading LLC</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Sultan Qaboos Street</cbc:StreetName>
                <cbc:CityName>Muscat</cbc:CityName>
                <cbc:PostalZone>100</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>OM</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>OM1234567890</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Al Haya Trading LLC</cbc:RegistrationName>
                <cbc:CompanyID>1234567890</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- Buyer (Oman company) -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="9959">987654321</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Oman National Corp</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Al Khuwair Road</cbc:StreetName>
                <cbc:CityName>Muscat</cbc:CityName>
                <cbc:PostalZone>200</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>OM</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>OM9876543210</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Oman National Corp</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    </cac:PaymentMeans>
    
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="OMR">200.000</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="OMR">4000.000</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="OMR">200.000</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>5</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="OMR">4000.000</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="OMR">4000.000</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="OMR">4200.000</cbc:TaxInclusiveAmount>
        <cbc:PayableAmount currencyID="OMR">4200.000</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="HUR">160</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="OMR">4000.000</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>IT Consulting Services - January 2026</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>5</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="OMR">25.000</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
</Invoice>
What GoRoute Adds Automatically

When this invoice is sent via GoRoute, the following Fatoora elements are added before Peppol transmission:

  1. QR Code — AdditionalDocumentReference[ID='QR'] with TLV-encoded data
  2. Invoice Hash — AdditionalDocumentReference[ID='HASH'] with SHA-256 digest
  3. Digital Signature — ext:UBLExtensions with XAdES-BES enveloped signature
  4. cac:Signature — Signature reference element

You do not need to generate these yourself.

Validation​

GoRoute applies multi-layer validation to Oman invoices:

LayerCheckRule
1UBL 2.1 XSDStructural XML validity
2Business rulesTotals, calculations, required fields
3eDEC Code ListsParticipant schemes, currencies, process IDs
3BPINT OM SchematronOfficial OpenPeppol jurisdiction rules (IBR-OM)
3CTDD SchematronTax Data Document validation (CTC reporting)
PINT vs Baseline

PINT OM invoices (detected by urn:peppol:pint:billing-N@om-N in CustomizationID) skip the baseline CEN-EN16931 + Peppol BIS Schematrons. They run only the official PINT OM Schematrons, which already incorporate all required European and Peppol rules along with Oman-specific jurisdiction rules.

TDD (Tax Data Document)​

Oman's CTC (Continuous Transaction Controls) protocol requires a Tax Data Document to be submitted to the Oman Tax Authority within 15 minutes of invoice issuance. GoRoute generates the TDD automatically:

  • Root element: pxs:TaxData (namespace urn:peppol:schema:om-taxdata:1.0)
  • Receiving party: Oman Tax Authority (0242:000773)
  • Validated against TDD-OM-peppol-om-tdd.xslt before submission
  • Supports document types: Send, Receive, Withdraw, Forward

Comparison with Saudi Arabia (ZATCA)​

Oman's Fatoora system is inspired by Saudi Arabia's ZATCA but with key differences:

FeatureOman (OTA)Saudi Arabia (ZATCA)
NetworkPeppolZATCA platform
Base StandardPeppol BIS 3.0UBL 2.1 (no Peppol)
QR FormatTLV (Tags 1-6)TLV (Tags 1-9)
SignatureXAdES-BESXMLDSIG
Currency Decimals3 (OMR)2 (SAR)
Tax Rate5%15%
ClearanceVia Peppol APVia ZATCA portal
CertificatePeppol AP certZATCA-issued cert

Troubleshooting​

Common Issues​

"Amount must have 3 decimal places"

  • OMR uses 3 decimal places. Use 1050.000 not 1050.00.

"Scheme 9959 not recognized"

  • Ensure you're using the latest eDEC code lists. GoRoute updates these automatically.

"QR code shows gibberish when scanned"

  • Fatoora QR codes contain TLV binary data, not plain text. Use a Fatoora-compatible reader or the GoRoute dashboard to verify.

"CustomizationID validation failed"

  • Use the exact Oman CIUS CustomizationID shown above. The #conformant# suffix is required.

Resources​