This code list defines the transaction type of an invoice using a positional string format. Each position in the string represents a specific transaction characteristic. The value at each position is either “1” (true) or “X” (not applicable).
Multiple positions may be set to “1” to indicate that an invoice contains multiple applicable characteristics.
| Code | Name/Description |
|---|---|
1XXXXXXXXXXXXXXXXXXX |
Full Tax Invoice
A standard tax invoice issued in accordance with Oman VAT regulations |
X1XXXXXXXXXXXXXXXXXX |
Simplified Tax Invoice
A simplified tax invoice containing a reduced set of data elements, typically issued for B2C transactions |
XX1XXXXXXXXXXXXXXXXX |
Self-billed Invoice
An invoice issued by the buyer on behalf of the supplier, applicable in B2B scenarios |
XXX1XXXXXXXXXXXXXXXX |
Third-party Invoice
An invoice issued by an authorised third party on behalf of the supplier |
XXXX1XXXXXXXXXXXXXXX |
Summary Invoice
An invoice issued to a single customer covering multiple transactions within a calendar month |
XXXXX1XXXXXXXXXXXXXX |
Continuous Supply
An invoice issued for supplies made on a continuous or recurring basis |
XXXXXX1XXXXXXXXXXXXX |
Export Invoice
An invoice issued for supplies to customers outside Oman, including direct, indirect, or re-export of goods and export of services |
XXXXXXX1XXXXXXXXXXXX |
Deemed Supply Invoice
An invoice issued for supplies made without consideration, in accordance with deemed supply rules |
XXXXXXXX1XXXXXXXXXXX |
Import of Services (RCM)
An invoice issued by the recipient of services under the Reverse Charge Mechanism (RCM) |
XXXXXXXXX1XXXXXXXXXX |
Profit Margin Invoice
An invoice issued for supplies of goods under the profit margin scheme |
XXXXXXXXXX1XXXXXXXXX |
Profit Margin Self-Invoice
A self-billed invoice issued by the buyer on behalf of a non-VAT registered supplier for goods sold under the profit margin scheme |
XXXXXXXXXXX1XXXXXXXX |
E-commerce Transaction
An invoice issued for supplies conducted through electronic commerce platforms |
XXXXXXXXXXXX1XXXXXXX |
Import of Goods
An invoice issued by the importer for goods imported into Oman |
XXXXXXXXXXXXX1XXXXXX |
Special Zone Supplies
An invoice issued for supplies involving Special Zones. This includes: - Supplies within a Special Zone - Supplies between Special Zones - Supplies from a Special Zone to mainland Oman - Supplies from mainland Oman to a Special Zone - Supplies between Customs Duty Suspension regimes and Special Zones |
XXXXXXXXXXXXXX1XXXXX |
Prepayment Invoice
An invoice issued to request or document an advance payment, deposit, or instalment for a future supply |
XXXXXXXXXXXXXXX1XXXX |
Placeholder (1)
Reserved for future use |
XXXXXXXXXXXXXXXX1XXX |
Placeholder (2)
Reserved for future use |
XXXXXXXXXXXXXXXXX1XX |
Placeholder (3)
Reserved for future use |
XXXXXXXXXXXXXXXXXX1X |
Placeholder (4)
Reserved for future use |
XXXXXXXXXXXXXXXXXXX1 |
Placeholder (5)
Reserved for future use |