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 normal full tax invoice as per Oman VAT regulations. |
X1XXXXXXXXXXXXXXXXXX |
Simplified Tax Invoice
A simplified tax invoice contains a lower number of fields compared to a Tax Invoice and is generally issued in case of B2C transactions. |
XX1XXXXXXXXXXXXXXXXX |
Self-billed Invoice
The invoice/credit note issued by the buyer on behalf of the supplier only when there is an agreement in place between the seller and buyer to do so. |
XXX1XXXXXXXXXXXXXXXX |
Third-party Invoice
An invoice created by an authorised third party on behalf of the supplier. |
XXXX1XXXXXXXXXXXXXXX |
Summary Invoice
The invoice is issued for sales made to a single customer in a calendar month. |
XXXXX1XXXXXXXXXXXXXX |
Continuous Supply
Invoice issued for supplies made on a continuous basis. |
XXXXXX1XXXXXXXXXXXXX |
Export Invoice
The invoice is issued to a customer outside Oman. Export invoices can be issued in case of direct, indirect or re-export of goods and export of services. |
XXXXXXX1XXXXXXXXXXXX |
Deemed Supply Invoice
The invoice is issued for supplies that are sold without consideration. |
XXXXXXXX1XXXXXXXXXXX |
Import of Services (RCM)
Invoice issued by the importer of services under the Reverse Charge Mechanism (RCM) . |
XXXXXXXXX1XXXXXXXXXX |
Profit Margin Invoice
Invoice issued for supply of goods under the profit margin scheme. |
XXXXXXXXXX1XXXXXXXXX |
Profit Margin Self-Invoice
Self invoice issued by the buyer on behalf of the original seller (not registered for VAT) on the purchase of goods that will be sold under the profit margin scheme. |
XXXXXXXXXXX1XXXXXXXX |
E-commerce Transaction
Invoice issued for e-commerce supplies. |
XXXXXXXXXXXX1XXXXXXX |
Import of Goods
Invoice issued by the importer of goods for goods imported into Oman. |
XXXXXXXXXXXXX1XXXXXX |
Special Zone Supplies
Invoice issued for supplies made to or from or within Special Zones. Supplies are considered to be special zone supplies if goods are supplied in the following cases: - Special zone to Special zone - Within special zone - Special zone to mainland - Mainland to Special zone - Customs Duty Suspension Statuses to a Special Zone - Special Zone to Customs Duty Suspension Statuses |
XXXXXXXXXXXXXX1XXXXX |
Prepayment Invoice.
An invoice issued to collect an advance, deposit, instalment, or prepayment against 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. |