Oman

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 113 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

22 taxes at rates of 0, 5

domestic, exempt, export, foreign_services_received, import, not_subject

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• OM-VAT-RETURN — 27 boxes, filed quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 30 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

At released_at no statute obliges an Omani taxable person to exchange electronic invoices: the Tax Authority's own Fawtara FAQ, updated 30 June 2026, answers 'Are there released or upcoming regulations for e-invoicing compliance?' with 'Regulation for e-invoicing will be released in due time' — the executive legislation the FAQ elsewhere calls 'the upcoming legislation' has not been issued. What exists instead is a project, not yet a law: the Tax Authority became an OpenPeppol Authority and published the PINT OM technical specification (Billing and Self-Billing) in 2026, built on a five-corner Peppol model in which an accredited Service Provider (Corner 2 or 3) validates and exchanges the structured invoice and reports tax data to the Authority (Corner 5); the FAQ's own timeline answer is narrower than the four-phase calendar this pack's research found repeated on unofficial tax-technology sites, and this pack does not carry a date no official text confirms: 'The first rollout is in August 2026. Subsequent rollouts will follow according to the timeline that will be prescribed in the legislation.' That first rollout is a named, individually-notified group of about 100 large taxpayers, checked one VATIN at a time at the Authority's own 'rollout-checking' service — not a rule reaching every registrant, which is why `obligation` is `none` and not `mandatory` with a date this pack cannot cite. No brick of packages/formats writes PINT OM (a UBL 2.1 profile derived from Peppol BIS Billing 3.0 with an Oman-specific data dictionary) or talks to an Accredited Service Provider, so the four fields above would describe a capability this pack does not have even for the taxpayers already onboarded. The Peppol participant identifier scheme list carries one Omani entry, ICD 0248, 'Oman Value Added Tax Identification Number (VATIN)' — the figure a party would be addressed by if this pack modelled the network — named here and not in `party_scheme` or `vat_scheme` because nothing yet obliges its use. docs/international.md carries the rest of what the core cannot say about a project still short of its own legislation.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• OM-IFRS-SFP — 27 lines
• OM-IFRS-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

8 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-26

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.2.0 — published 2026-10-23

ar, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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