Five corner model
What is the five corner model in Oman e-invoicing?
The situation
Accredited service providers validate and exchange invoices between seller and buyer, and report data to the Tax Authority.
The law
- Fawtara e-invoicing model (Decision 189/2026): Five corner model with accredited service providers and structured XML (PINT OM); PDFs and paper are not e-invoices
What it means for you
Seller and buyer each connect through their own provider, and the Tax Authority is the fifth corner receiving data. You do not connect directly to the Tax Authority.
What to do
- Pick an accredited provider.
- Connect your ERP.
- Ask your customers' providers about testing.
- Monitor reporting.
We can do this for youFawtara e-invoicing readiness and onboarding: OMR 600