Oman Specifications

Version 1.0.1

Maintained by Oman Tax Authority

Applies to

Oman Tax Data Document

Release Date

2026-07-29

Status

Final

What’s New in This Release

  • Semantic Model Updates

    • Added support for Seller legal entity name (ibt-027).

    • Added support for Buyer legal entity name (ibt-044).

  • Syntax Binding Updates

    • Added cbc:RegistrationName under Seller cac:PartyLegalEntity.

    • Added cbc:RegistrationName under Buyer cac:PartyLegalEntity.

  • Schematron Updates

    • Added ibr-tdd-61 restricting unsupported XML elements under Seller cac:PartyLegalEntity.

    • Added ibr-tdd-62 enforcing mandatory Seller legal entity name (ibt-027).

    • Added ibr-tdd-63 restricting unsupported XML elements under Buyer cac:PartyLegalEntity.

    • Added ibr-tdd-64 enforcing mandatory Buyer legal entity name (ibt-044).

    • Updated ibr-tdd-005 error message description.

    • Fixed ibr-tdd-42 to align with PINT Billing / Self-Billing rule IBR-006-OM by granting the same Seller tax identifier (ibt-031) exceptions.

  • Validation and Compliance Improvements

    • Improved structural consistency for Party Legal Entity representation.

    • Strengthened semantic validation alignment between the Semantic Model, Syntax Binding, and Schematron validation artefacts.

  • Sample files

    • Old samples updated to ensure the validation.

    • Updated samples are now with these 2 new fields.

    • Added 3 samples covering the ibr-tdd-42 Seller tax identifier exceptions, derived from the PINT Billing and Self-Billing examples.

Overview

This release introduces updates to the Oman Tax Data Document specification related to Party Legal Entity representation for both Seller and Buyer structures.

The release adds explicit support for legal entity registration names within the Semantic Model and Syntax Binding and introduces additional Schematron validation rules to ensure structural conformance and mandatory presence validation.

The objective of this release is to improve semantic clarity, implementation consistency, and validation governance for Party Legal Entity information while maintaining strict syntax control and interoperability.

Version Information

Previous Version 1.0.0

TDD Version

1.0.1

Applies to

Oman Tax Data Document

Reviewed

-

Changes

Semantic Model

Business Term Change Description Rationale

IBT-027 — Seller name

Added

Added support for Seller legal entity registration name representation within cac:PartyLegalEntity/cbc:RegistrationName.

Ensures explicit representation of Seller legal entity information.

IBT-044 — Buyer name

Added

Added support for Buyer legal entity registration name representation within cac:PartyLegalEntity/cbc:RegistrationName.

Ensures explicit representation of Buyer legal entity information.

Syntax Binding

XML Structure Change Description Rationale

cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName

Added

Added mandatory legal entity registration name structure for Seller Party Legal Entity.

Aligns syntax representation with Semantic Model requirements.

cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:RegistrationName

Added

Added mandatory legal entity registration name structure for Buyer Party Legal Entity.

Aligns syntax representation with Semantic Model requirements.

Schematron Rules

New Rules
Rule ID Syntax (XML location) Change Business Rule Reason

ibr-tdd-61

cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity

Added

Only XML elements defined in this specification are allowed to be used.

Prevents use of unsupported PartyLegalEntity child elements for Seller structures.

ibr-tdd-62

cac:AccountingSupplierParty/cac:Party/cac:PartyLegalEntity

Added

The Seller name (ibt-027) MUST be present.

Ensures mandatory Seller legal entity registration name presence.

ibr-tdd-63

cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity

Added

Only XML elements defined in this specification are allowed to be used.

Prevents use of unsupported PartyLegalEntity child elements for Buyer structures.

ibr-tdd-64

cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity

Added

The Buyer name (ibt-044) MUST be present.

Ensures mandatory Buyer legal entity registration name presence.

ibr-tdd-61:

Previous Behavior: No explicit Schematron restriction existed controlling unsupported child elements under Seller cac:PartyLegalEntity.

New Behavior: Only XML elements explicitly defined by this specification are permitted under Seller cac:PartyLegalEntity.

Justification: Ensures strict syntax governance and prevents introduction of unsupported Party Legal Entity structures.

ibr-tdd-62:

Previous Behavior: Seller legal entity registration name presence was not explicitly validated.

New Behavior: cbc:RegistrationName MUST be present for Seller cac:PartyLegalEntity.

Justification: Ensures mandatory semantic representation of the Seller legal entity name (ibt-027).

ibr-tdd-63:

Previous Behavior: No explicit Schematron restriction existed controlling unsupported child elements under Buyer cac:PartyLegalEntity.

New Behavior: Only XML elements explicitly defined by this specification are permitted under Buyer cac:PartyLegalEntity.

Justification: Ensures strict syntax governance and prevents introduction of unsupported Party Legal Entity structures.

ibr-tdd-64:

Previous Behavior: Buyer legal entity registration name presence was not explicitly validated.

New Behavior: cbc:RegistrationName MUST be present for Buyer cac:PartyLegalEntity.

Justification: Ensures mandatory semantic representation of the Buyer legal entity name (ibt-044).

Changed Rules
Rule ID Syntax (XML location) Change Business Rule Reason

ibr-tdd-42

cac:AccountingSupplierParty/cac:Party

Changed

Exactly 1 cac:PartyTaxScheme element MUST be present in all cases, except when the Invoice transaction type (btom-001) is an invoice for import of goods (00000000000010000000), import of service RCM (00000000100000000000) or profit margin self invoice (00000000001000000000), where at most 1 element is allowed.

Aligns the TDD with PINT Billing / Self-Billing rule IBR-006-OM, which already exempts these three transaction types from the mandatory Seller tax identifier (ibt-031).

ibr-tdd-42:

Previous Behavior: cac:PartyTaxScheme was unconditionally mandatory under the Seller cac:Party ($ptsCount = 1). A Tax Data Document reporting an import of goods, an import of service RCM or a profit margin self invoice could therefore never be reported, because those source documents are permitted - and in practice expected - to omit the Seller tax identifier (ibt-031) under IBR-006-OM.

New Behavior: cac:PartyTaxScheme remains mandatory (exactly 1) for every transaction type, except for import of goods (00000000000010000000), import of service RCM (00000000100000000000) and profit margin self invoice (00000000001000000000), where it becomes optional (0 or 1).

Source of the Invoice transaction type: The TDD does not carry btom-001 in its own semantic model. It is read from the source document embedded in the TDD:

/pxs:TaxData/pxs:ReportedTransaction/pxs:SourceDocument/cec:ExtensionContent
  /inv:Invoice/cbc:InvoiceTypeCode/@name
| /pxs:TaxData/pxs:ReportedTransaction/pxs:SourceDocument/cec:ExtensionContent
  /cn:CreditNote/cbc:CreditNoteTypeCode/@name

Both the UBL Invoice and the UBL Credit Note form of the source document are supported, in line with ibr-tdd-57. If the source document is absent, or the @name attribute is missing or is not a valid 20 character bitmap of 0 and 1, no exception is granted and cac:PartyTaxScheme remains mandatory. This keeps the change strictly additive - no document that validated against v1.0.0 becomes invalid.

Justification: Removes a contradiction between the Tax Data Document specification and the PINT Billing / Self-Billing specifications, which would otherwise make three legitimate transaction types impossible to report.

Sample Files

File Invoice transaction type (btom-001) Description

example/import-goods-tdd.xml

10000000000010000000

Full tax invoice for import of goods, derived from 1-billing/examples/invoice/GoodsImport.xml. Seller cac:PartyTaxScheme omitted.

example/import-service-rcm-tdd.xml

10000000100000000000

Full tax invoice for import of service under RCM, derived from 1-billing/examples/invoice/ImportRCM.xml. Seller cac:PartyTaxScheme omitted.

example/profit-margin-self-invoice-tdd.xml

10000000001000000000

Profit margin self invoice, derived from 2-selfbilling/examples/invoice/ProfitMarginSelfInvoice.xml. Seller cac:PartyTaxScheme omitted.

Each sample carries the complete source document inside /pxs:TaxData/pxs:ReportedTransaction/pxs:SourceDocument/cec:ExtensionContent, without any attachment content (cbc:EmbeddedDocumentBinaryObject), as required by the source document rules.

Documentation

Document Section Change Description Reason

Semantic Model

Party Legal Entity

Added Seller and Buyer legal entity registration name representation.

Improves semantic clarity and implementation consistency.

Syntax Binding

Party structures

Added cbc:RegistrationName mapping under Seller and Buyer cac:PartyLegalEntity.

Aligns syntax structures with Semantic Model requirements.

Schematron

Validation artefacts

Added new Party Legal Entity validation rules and structural restrictions.

Improves technical conformance validation.

Code Lists

No changes to code lists in this release.

Action Items for Implementers

Implementers SHALL perform the following actions to ensure conformance:

  • Update implementations to support cbc:RegistrationName under both Seller and Buyer cac:PartyLegalEntity.

  • Ensure Seller legal entity name (ibt-027) is always populated.

  • Ensure Buyer legal entity name (ibt-044) is always populated.

  • Validate implementations against the updated Schematron validation artefacts.

  • Ensure no unsupported XML child elements are used under cac:PartyLegalEntity.

  • Review Semantic Model and Syntax Binding updates before deployment.

  • Ensure the full source document is embedded in pxs:SourceDocument/cec:ExtensionContent, including the @name attribute of cbc:InvoiceTypeCode / cbc:CreditNoteTypeCode, so that the Invoice transaction type (btom-001) can be evaluated by ibr-tdd-42.

  • Stop rejecting Tax Data Documents that omit the Seller cac:PartyTaxScheme for import of goods, import of service RCM and profit margin self invoice transaction types.

Support

For support and clarification:

https://peppol.org/tools-support/service-desk/