Oman e-invoicing data dictionary (Fawtara): a technical guide
For developers and finance teams preparing for Oman's Fawtara e-invoicing mandate, the data dictionary is where the detail lives. It defines exactly which fields an electronic invoice must contain, how they're structured and how they're validated. This is a practical overview of what to expect.
Built on UBL 2.1
Fawtara e-invoices are expected to follow the Universal Business Language (UBL) 2.1 XML standard, the same foundation used by many national e-invoicing systems. UBL organizes invoice data into a defined hierarchy of elements, so every system reads the same field the same way.
Business Terms (BT) and Business Groups (BG)
Invoice content is described using standardized identifiers:
- Business Terms (BT) — individual data elements, such as the invoice number, issue date, or a line item's net amount.
- Business Groups (BG) — logical groupings of related terms, such as the seller's details or a single invoice line.
Mapping your ERP's fields to these BT and BG codes is the core of a compliant integration.
Mandatory content areas
| Group | Typical contents |
|---|---|
| Seller information | Name, address, VAT registration number |
| Buyer information | Name, address, tax ID where applicable |
| Invoice details | Number, issue date, currency, type code |
| Line items | Description, quantity, unit price, tax rate |
| Tax breakdown | Taxable amount, VAT rate, VAT amount |
| Totals | Net, tax and gross payable amounts |
QR codes and digital signatures
Compliant invoices typically carry a QR code encoding key invoice data for quick verification, and a digital signature (cryptographic) that guarantees the invoice hasn't been altered and confirms its origin. Your system needs to generate both correctly.
How RetajTech helps
We handle the mapping, validation and generation of Fawtara-compliant invoices inside Odoo and ERPNext, so your finance team never touches XML. Talk to our team about a compliant setup.
Technical details evolve as the OTA publishes updates. Always validate against the latest official Fawtara specification.