These rules are specific for Oman invoices and shall be applied by all Oman senders who are creating invoices. Only receivers who have a receiving capability for Oman invoices should apply these rules. Overseas receivers who are receiving invoices from Oman but do not have a specific receiving capability for those, will only apply the shared PINT rules and may ignore these.
| Identifier | Message |
|---|---|
| ALIGNED-IBRP-000-OM | [ALIGNED-IBRP-000-OM] - Transaction type (BTOM-001) must be present and must be a 20-character bitmap of '1' and '0' with at least one '1' marking an active transaction type. |
| ALIGNED-IBRP-001-OM | [ALIGNED-IBRP-001-OM] - Specification identifier (IBT-024) MUST start with the value 'urn:peppol:pint:billing-1@om-1'. |
| ALIGNED-IBRP-002-OM | [ALIGNED-IBRP-002-OM] - Business process (IBT-023) must follow the expected format 'urn:peppol:bis:billing'. |
| ALIGNED-IBRP-003-OM | [ALIGNED-IBRP-003-OM] - VAT accounting currency (IBT-006) must be 'OMR' for VAT reporting. |
| ALIGNED-IBRP-016-OM | [ALIGNED-IBRP-016-OM] - An invoice must have an Invoice Issue Time (IBT-168). |
| ALIGNED-IBRP-045 | [ALIGNED-IBRP-045] - Each VAT breakdown (IBG-23) MUST have a VAT category taxable amount (IBT-116). |
| ALIGNED-IBRP-046 | [ALIGNED-IBRP-046] - Each VAT breakdown (IBG-23) MUST have a VAT category tax amount (IBT-117). |
| ALIGNED-IBRP-047 | [ALIGNED-IBRP-047] - Each VAT breakdown (IBG-23) MUST be defined through a VAT category code (IBT-118). |
| ALIGNED-IBRP-048 | [ALIGNED-IBRP-048] - Each VAT breakdown (IBG-23) MUST have a VAT category rate (IBT-119), except if the Invoice is not subject to VAT. |
| ALIGNED-IBRP-057 | [ALIGNED-IBRP-057] - Either both or neither Allowance base amount (IBT-093) and percentage (IBT-094) MUST be provided. |
| ALIGNED-IBRP-058 | [ALIGNED-IBRP-058] - Either both or neither Charge base amount (IBT-100) and percentage (IBT-101) MUST be provided. |
| ALIGNED-IBRP-E-01-OM | [ALIGNED-IBRP-E-01-OM] - An Invoice that contains an Invoice line (IBG-25), a Document level allowance (IBG-20) or a Document level charge (IBG-21) where the VAT category code (IBT-151, IBT-95 or IBT-102) is "E" MUST contain exactly one VAT breakdown (IBG-23) with the VAT category code (IBT-118) equal to "E" unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT breakdown is not required if VAT category code (IBT-118) equal to "E". |
| ALIGNED-IBRP-E-05-OM | [ALIGNED-IBRP-E-05-OM] - In an Invoice line (IBG-25) where the Invoiced item VAT category code (IBT-151) is "E" MUST not contain an Invoice item VAT rate (IBT-152). |
| ALIGNED-IBRP-E-08-OM | [ALIGNED-IBRP-E-08-OM] - In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is "E" the VAT category taxable amount (IBT-116) MUST be the VAT category taxable amount (IBT-116) must equal the sum of Invoice line net amounts (IBT-131) minus the sum of Document level allowance amounts (IBT-092) plus the sum of Document level charge amounts (IBT-099) where the VAT category codes (IBT-151,IBT-95, IBT-102) is “E" unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT category taxable amount (IBT-116) is not required if VAT category code (IBT-118) equal to "E". |
| ALIGNED-IBRP-E-09-OM | [ALIGNED-IBRP-E-09-OM] - The VAT category tax amount (IBT-117) In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) equals "E" MUST equal 0 (zero) unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT category tax amount (IBT-117) I is not required if VAT category code (IBT-118) equal to "E". |
| ALIGNED-IBRP-O-01-OM | [ALIGNED-IBRP-O-01-OM] - An Invoice that contains an Invoice line (IBG-25), a Document level allowance (IBG-20) or a Document level charge (IBG-21) where the VAT category code (IBT-151, IBT-95 or IBT-102) is "O" MUST contain exactly one VAT breakdown group (IBG-23) with the VAT category code (IBT-118) equal to "O" unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT breakdown is not required if VAT category code (IBT-118) equal to "O". |
| ALIGNED-IBRP-O-05-OM | [ALIGNED-IBRP-O-05-OM] - An Invoice line (IBG-25) where the VAT category code (IBT-151) is "O" MUST not contain an Invoiced item VAT rate (IBT-152). |
| ALIGNED-IBRP-O-08-OM | [ALIGNED-IBRP-O-08-OM] - In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is " O" the VAT category taxable amount (IBT-116) MUST be equal the sum of Invoice line net amounts (IBT-131) minus the sum of Document level allowance amounts (IBT-092) plus the sum of Document level charge amounts (IBT-99) where the VAT category codes (IBT-151, IBT-095, IBT-102) are “O" unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT category taxable amount (IBT-116) is not required if VAT category code (IBT-118) equal to "O". |
| ALIGNED-IBRP-O-09-OM | [ALIGNED-IBRP-O-09-OM] - The VAT category tax amount (IBT-117) in a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is "O" MUST be 0 (zero) unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT category tax amount (IBT-117) is not required if VAT category code (IBT-118) equal to "O". |
| ALIGNED-IBRP-S-01-OM | [ALIGNED-IBRP-S-01-OM] - An Invoice that contains an Invoice line (IBG-25), a Document level allowance (IBG-20) or a Document level charge (IBG-21) where the VAT category code (IBT-151, IBT-95 or IBT-102) is "S" MUST contain in the VAT breakdown (IBG-23) at least one VAT category code (IBT-118) equal with "S". |
| ALIGNED-IBRP-S-05-OM | [ALIGNED-IBRP-S-05-OM] - In an Invoice line (IBG-25) where the Invoiced item VAT category code (IBT-151) is "S" the Invoiced item VAT rate (IBT-152) MUST be 5. |
| ALIGNED-IBRP-S-08-OM | [ALIGNED-IBRP-S-08-OM] - For each different value of VAT category rate (IBT-119) where the VAT category code (IBT-118) is "S", the VAT category taxable amount (IBT-116) in a VAT breakdown (IBG-23) MUST equal the sum of Invoice line net amounts (IBT-131) plus the sum of document level charge amounts (IBT-99) minus the sum of document level allowance amounts (IBT-92) where the VAT category code (IBT-151, IBT-102, IBT-095) is "S" and the VAT rate (IBT-152, IBT-103, IBT-096) equals the VAT category rate (IBT-119). |
| ALIGNED-IBRP-S-09-OM | [ALIGNED-IBRP-S-09-OM] - The VAT category tax amount (IBT-117) in a VAT breakdown (IBG-23) where VAT category code (IBT-118) is "S" MUST equal the Σ Invoice-line VAT amounts (BTOM-016) plus charges' VAT minus allowances' VAT, grouped by the VAT category rate (IBT-119) of this breakdown. |
| ALIGNED-IBRP-S-10-OM | [ALIGNED-IBRP-S-10-OM] - A VAT breakdown (IBG-23) with VAT Category code (IBT-118) "S" MUST not have a VAT exemption reason code (IBT-121) or VAT exemption reason text (IBT-120). |
| ALIGNED-IBRP-SR-12 | [ALIGNED-IBRP-SR-12] - Seller VAT Identifier (IBT-031) must occur at most once. |
| ALIGNED-IBRP-Z-01-OM | [ALIGNED-IBRP-Z-01-OM] - An Invoice that contains an Invoice line (IBG-25), a Document level allowance (IBG-20) or a Document level charge (IBG-21) where the VAT category code (IBT-151, IBT-95 or IBT-102) is "Z" MUST contain in the VAT breakdown (IBG-23) exactly one VAT category code (IBT-118) equal with "Z" unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT breakdown is not required if VAT category code (IBT-118) equal to "Z". |
| ALIGNED-IBRP-Z-05-OM | [ALIGNED-IBRP-Z-05-OM] - In an Invoice line (IBG-25) where the Invoiced item VAT category code (IBT-151) is "Zero rated" the Invoiced item VAT rate (IBT-152) MUST be 0 (zero). |
| ALIGNED-IBRP-Z-08-OM | [ALIGNED-IBRP-Z-08-OM] - In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is "Z" the VAT category taxable amount (IBT-116) MUST equal the sum of Invoice line net amount (IBT-131) minus the sum of Document level allowance amounts (IBT-92) plus the sum of Document level charge amounts (IBT-99) where the VAT category codes (IBT-151, IBT-95, IBT-102) are "Z" unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT category taxable amount (IBT-116) is not required if VAT category code (IBT-118) equal to "Z". |
| ALIGNED-IBRP-Z-09-OM | [ALIGNED-IBRP-Z-09-OM] - The VAT category tax amount (IBT-117) in a VAT breakdown (IBG-23) where VAT category code (IBT-118) is "Z" MUST equal 0 (zero) unless invoice transaction type is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX), where a VAT category tax amount (IBT-117) is not required if VAT category code (IBT-118) equal to "Z". |
| BTOM-PRE-001 | [BTOM-PRE-001] - Document root MUST be a UBL 2.1 Invoice or CreditNote in the correct namespace. Found '' in namespace ''. |
| CL-02-OM | [CL-02-OM] - Credit Note or Debit Note reason code (BTOM-032) must be coded using the code list for Codelist for reasons for issuance of credit note or debit note. |
| CL-03-OM-1 | [CL-03-OM-1] - An invoice cannot be both a Full Tax Invoice (Bit 1) and a Simplified Invoice (Bit 2). |
| CL-03-OM-2 | [CL-03-OM-2] - Invoice transaction type (BTOM-001) must indicate either a Full Tax Invoice (bit 1) or a Simplified Invoice (bit 2). |
| CL-04-OM | [CL-04-OM] - Document level allowance TAX category code (IBT-095), Document level charge TAX category code (IBT-102), TAX category code for tax category tax amount in accounting currency (IBT-192), TAX category code (IBT-118), Invoiced item TAX category code (IBT-151), MUST all be coded using the code list for Invoice VAT Categories. |
| CL-05-OM | [CL-05-OM] - When VAT category code (IBT-118 / IBT-151 / IBT-095 / IBT-102 / IBT-192) is 'E' (Exempt), the VAT exemption reason code (IBT-121 / IBT-186 / IBT-196 / IBT-198) MUST be coded using the Exemption reason codelist (VATEX-OM-01..VATEX-OM-12). |
| CL-06-OM | [CL-06-OM] - If Seller identifier (IBT-029) or Buyer identifier (IBT-046) is provided, then the Seller identifier Scheme identifier (BTOM-015) and Buyer identifier Scheme identifier (BTOM-018) must be coded with the Buyer/Seller Identifier code list. |
| CL-07-OM | [CL-07-OM] - Goods or Services identification (BTOM-019) must be provided from the codelist for Item type. |
| CL-08-OM-HS | [CL-08-OM-HS] - Value of 'cbc:ItemClassificationCode[@listID="HS"]' is not a valid 12-digit Oman HS code (CL-08-OM-HS). |
| CL-08-OM-ISIC | [CL-08-OM-ISIC] - Industrial Classification Code (BTOM-033) must be provided from the International Standard Industrial Classification of All Economic Activities list published by the Omani Ministry of Commerce, Industry and Investment Promotion. |
| CL-09-OM | [CL-09-OM] - Incoterms (BTOM-022) MUST be coded using codelist Incoterms Codelist. |
| CL-10-OM | [CL-10-OM] - When VAT category code (IBT-118 / IBT-151 / IBT-095 / IBT-102 / IBT-192) is 'Z' (Zero rated), the VAT exemption reason code (IBT-121 / IBT-186 / IBT-196 / IBT-198) MUST be coded using the Zero rating codelist (VATZR-OM-01..VATZR-OM-16). |
| CL-11-OM | [CL-11-OM] - If invoice transaction type (BTOM-001) is 'Profit Margin Self-Invoice' (XXXXXXXXXX1XXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX), Profit margin item reason code (BTOM-025) MUST be present and coded using Profit Margin Items Codelist (CL-11-OM). |
| CL-12-OM | [CL-12-OM] - Service Type classification code must be coded with the service type codelist. |
| CL-13-OM | [CL-13-OM] - Buyer/Supplier country subentity code must be coded using the subdivision code list. |
| IBR-001-OM | [IBR-001-OM] - Invoice transaction type (BTOM-001) must be a 20-character string consisting only of '1' and '0'. |
| IBR-002-OM | [IBR-002-OM] - The unique identifier (“UUID”) (BTOM-002) must be provided on the invoice and must contain only letters, digits, and dashes. |
| IBR-003-OM | [IBR-003-OM] - Seller VATIN (IBT-031), Buyer VATIN (IBT-048) and Third party VATIN (BTOM-006) MUST be 12 characters: 'OM' followed by exactly 10 digits. |
| IBR-004-OM | [IBR-004-OM] - Currency exchange rate (BTOM-003) MUST be provided when the Invoice currency code (IBT-005) is not equal to 'OMR'. |
| IBR-005-OM | [IBR-005-OM] - Currency exchange rate (BTOM-003) should contain the values till maximum of 7 decimal places when the VAT accounting currency (IBT-006) is set to OMR and the invoice currency code (IBT-005) differs from OMR. |
| IBR-006-OM | [IBR-006-OM] - Seller tax identifier (IBT-031) MUST be mandatory in all cases except when Invoice transaction type (BTOM-001) is an invoice for import of goods (XXXXXXXXXXXX1XXXXXXX), import of service RCM (XXXXXXXX1XXXXXXXXXXX) or profit margin self invoice (XXXXXXXXXX1XXXXXXXXX). |
| IBR-007-OM | [IBR-007-OM] - Seller identifier (IBT-029) Scheme identifier (IBT-029-1) must be provided when Invoice transaction type (BTOM-001) is an invoice for import of goods (XXXXXXXXXXXX1XXXXXXX) or import of service RCM (XXXXXXXX1XXXXXXXXXXX) or profit margin self invoice (XXXXXXXXXX1XXXXXXXXX) or Special zone supplies (XXXXXXXXXXXXX1XXXXXX). |
| IBR-009-OM | [IBR-009-OM] - Tax scheme code, must be provided in IBT-031-1 or BTOM-006-1 or IBT-048-1 or IBT-095-1 or IBT-102-1 or IBT-118-1 or IBT-167 and shall be 'VAT'. |
| IBR-010-OM | [IBR-010-OM] - In Seller postal address (IBG-05), Seller address line 1 (IBT-035), Seller address line 2 (IBT-036), Seller address line 3 (IBT-162) Seller city (IBT-037) and Seller postal code (IBT-038) must be provided. |
| IBR-011-OM | [IBR-011-OM] - In Seller Contact (IBG-06), Seller contact telephone number (IBT-042) must be provided. |
| IBR-012-OM | [IBR-012-OM] - Deliver to country code (IBT-080) must not be 'OM' if invoice transaction type (BTOM-001) is export invoice (XXXXXX1XXXXXXXXXXXXX) and at least one VAT exemption reason code (IBT-121) is 'Export of service (VATZR-OM-09)'. |
| IBR-013-OM | [IBR-013-OM] - Supporting document reference (IBT-122) and Supporting document UUID (BTOM-023) must be provided if invoice transaction type (BTOM-001) is export invoice (XXXXXX1XXXXXXXXXXXXX) and at least one VAT exemption reason code (IBT-121) is 'Re-export of goods (VATZR-OM-12)'. |
| IBR-014-OM | [IBR-014-OM] - Deliver to country code (IBT-080) must be provided if invoice transaction type (BTOM-001) is export invoice (XXXXXX1XXXXXXXXXXXXX). |
| IBR-015-OM | [IBR-015-OM] - Third Party Name (BTOM-005), Third Party VATIN (BTOM-006), VAT Scheme Code (BTOM-06-1), Third Party Address Line 1 (BTOM-007), Third Party Address Line 2 (BTOM-008), Third Party Address Line 3 (BTOM-009), Third party city (BTOM-010), Third party postal code (BTOM-011) and Third Party Country Code (BTOM-13) must be provided when Invoice transaction type (BTOM-001) is Third-party Invoice (XXX1XXXXXXXXXXXXXXXX) and MUST occur only once. |
| IBR-016-OM | [IBR-016-OM] - Either Buyer identifier (IBT-046) or Buyer VATIN (IBT-048) MUST be present when the Invoice transaction type (BTOM-001) is a Full tax invoice (1XXXXXXXXXXXXXXXXXXX) OR Third-party Invoice (XXX1XXXXXXXXXXXXXXXX) OR Summary invoice (XXXX1XXXXXXXXXXXXXXX) OR Continuous supply (XXXXX1XXXXXXXXXXXXXX) OR Export Invoice (XXXXXX1XXXXXXXXXXXXX) OR Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) OR E-commerce supplies (XXXXXXXXXXX1XXXXXXXX). |
| IBR-017-OM | [IBR-017-OM] - Buyer VATIN (IBT-048) MUST be present when the Invoice transaction type (BTOM-001) is a Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX) or Invoice for import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) or Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-019-OM | [IBR-019-OM] - Buyer address line 1 (IBT-050), Buyer address line 2 (IBT-051), Buyer address line 3 (IBT-163), Buyer city (IBT-052) and Buyer post code (IBT-053) MUST be present when the Invoice transaction type (BTOM-001) is a Full tax invoice (1XXXXXXXXXXXXXXXXXXX) AND/OR Third-party Invoice (XXX1XXXXXXXXXXXXXXXX) or Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX) or Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Invoice for import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX), or Profit margin (XXXXXXXXX1XXXXXXXXXX) invoice or Import of Goods (XXXXXXXXXXXX1XXXXXXX) or Special zone supplies (XXXXXXXXXXXXX1XXXXXX) or summary invoice (XXXX1XXXXXXXXXXXXXXX). |
| IBR-020-OM | [IBR-020-OM] - Buyer country code (IBT-055) MUST be 'OM' when the Invoice transaction type (BTOM-001) is a Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX) or Invoice for import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) or Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-023-OM | [IBR-023-OM] - Where the Invoice type code [IBT-003] is '381' or '383' or '261', Credit Note or Debit Note reason code (BTOM-032) MUST be provided. |
| IBR-032-OM | [IBR-032-OM] - If Invoice type code (IBT-003) is '381' or '383' or '261', Preceding Invoice reference (IBT-025), and Preceding Invoice issue date (IBT-026), and Preceding invoice UUID (BTOM-031) MUST be present. |
| IBR-033-OM | [IBR-033-OM] - Allowance amount (IBT-092, IBT-136) must equal base amount (IBT-093, IBT-137) * percentage (IBT-094, IBT-138) /100 if base amount and percentage exists. |
| IBR-034-OM | [IBR-034-OM] - VAT accounting currency (IBT-006) must be provided if invoice currency code (IBT-005) is not equal to 'OMR'. |
| IBR-035-OM | [IBR-035-OM] - Invoice line allowance/charge base amount (IBT-137, IBT-142) must be provided when Invoice line allowance/charge percentage (IBT-138, IBT-143) is provided. |
| IBR-036-OM | [IBR-036-OM] - Invoicing period Start date (IBT-073) and Invoicing period end date (IBT-074) provided must belong to the same calendar month where Invoice transaction type code (BTOM-001) is a summary invoice (XXXX1XXXXXXXXXXXXXXX). |
| IBR-037-OM | [IBR-037-OM] - Invoicing period start date (IBT-073) and the Invoicing period end date (IBT-074) must be provided where Invoice transaction type code (BTOM-001) is a summary invoice (XXXX1XXXXXXXXXXXXXXX) or Continuous supply (XXXXX1XXXXXXXXXXXXXX). |
| IBR-038-OM | [IBR-038-OM, IBR-068-OM] - An Invoice must contain line Item VAT Amount (BTOM-016) except where invoice transaction type (BTOM-001) is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX). |
| IBR-039-OM | [IBR-039-OM] - In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Exempt', Line Item VAT Amount (BTOM-016) shall be zero. |
| IBR-040-OM | [IBR-040-OM] - Deliver to address line 1 - Postal code (IBT-075), Deliver to address line 2 - Postal code area (IBT-076), Deliver to address line 3 - Area (IBT-165), Deliver to city (IBT-077), Deliver to post code - PO Box(IBT-078), Deliver to country code (IBT-080) MUST be present when the Invoice transaction type (BTOM-001) is E-commerce supplies (XXXXXXXXXXX1XXXXXXXX). |
| IBR-041-OM | [IBR-041-OM] - Document level allowance/charge base amount (IBT-093, IBT-100) must be provided when Invoice line allowance/charge percentage (IBT-094, IBT-101) is provided. |
| IBR-042-OM | [IBR-042-OM] - If Document level charge (IBG-21) is present, document level charge reason code MUST be present. |
| IBR-043-OM | [IBR-043-OM] - Either the first or second position of Invoice Transaction type (BTOM-001) must always be 1. |
| IBR-045-OM | [IBR-045-OM] - If Document level charge TAX category code (IBT-102) is 'S', Document level charge TAX rate (IBT-103) MUST be 5. |
| IBR-046-OM | [IBR-046-OM] - The VAT rates (IBT-096, IBT-103, IBT-119, IBT-152, IBT-193) if exists MUST only be numeric (without percentage symbol) ranging from 0.00 to 100.00, with maximum of two decimals. |
| IBR-047-OM | [IBR-047-OM] - If Document level allowance TAX category code (IBT-095) is 'S', Document level allowance TAX rate (IBT-096) MUST be 5. |
| IBR-053-OM | [IBR-053-OM, IBR-104-OM] - If TAX category code for tax category tax amount in accounting currency (IBT-192) is 'S', TAX category rate for tax category tax amount in accounting currency (IBT-193) MUST be 5. |
| IBR-054-OM | [IBR-054-OM] - In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Not Subject to VAT', Line Item VAT Amount (BTOM-016) shall be zero. |
| IBR-056-OM | [IBR-056-OM] - The scheme identifier (IBT-158-1) MUST be 'HS' or 'MP' when Item classification identifier (IBT-158) is provided. Use 'HS' for goods (Oman HS code list) and 'MP' for services (Service Type code list, CL-12-OM). |
| IBR-057-OM | [IBR-057-OM] - Invoice line period start date (IBT-134) and Invoice line period end date (IBT-135) when provided must belong to the same calendar month. |
| IBR-058-OM | [IBR-058-OM] - Prepayment invoice number (BTOM-027) and Prepayment invoice UUID (BTOM-014) must be provided if Paid amount (IBT-180) is present. |
| IBR-059-OM | [IBR-059-OM] - The source currency must be designated as the invoice currency code (IBT-005), and the target currency must be specified as the tax accounting currency (IBT-006), provided that the currency exchange rate (BTOM-003) is available. |
| IBR-061-OM | [IBR-061-OM] - In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Not Subject to VAT', VAT category tax Rate (IBT-119) shall not be provided. |
| IBR-062-OM | [IBR-062-OM, IBR-105-OM] - Document level allowances (IBG-20) with Document level allowance VAT category code (IBT-095) as 'E' (Exempt) or 'Z' (Zero rated) MUST have a Document level allowance VAT exemption reason code (IBT-196). |
| IBR-063-OM | [IBR-063-OM] - Charge amount (IBT-099, IBT-141) must equal base amount (IBT-100, IBT-142) * percentage (IBT-101, IBT-143) /100 if base amount and percentage exists |
| IBR-064-OM | [IBR-064-OM, IBR-106-OM] - Document level charge (IBG-21) with Document level charge VAT category code (IBT-102) as 'E' (Exempt) or 'Z' (Zero rated) MUST have a Document level charge VAT exemption reason code (IBT-198). |
| IBR-065-OM | [IBR-065-OM] - When Invoice currency code (IBT-005) is not equal to 'OMR' and Tax accounting currency [IBT-006] is 'OMR', then the value in Invoice total VAT amount in tax accounting currency [IBT-111] MUST be provided and must be Exchange rate (BTOM-003) multiplied by Invoice total tax amount (IBT-110). |
| IBR-066-OM | [IBR-066-OM] - TAX category tax amount in accounting currency (IBT-190), TAX category code for tax category tax amount in accounting currency (IBT-192) and TAX category rate for tax category tax amount in accounting currency (IBT-193) must be provided when Invoice currency code (IBT-005) is not equal to 'OMR' and at least one TAX category code (IBT-118) is equal to 'S'. |
| IBR-067-OM | [IBR-067-OM] - In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Exempt from VAT', VAT category VAT Rate (IBT-119) shall not be provided. |
| IBR-069-OM | [IBR-069-OM] - A VAT breakdown (IBG-23) with VAT Category code (IBT-118) "E" and/or "Z" must have a VAT exemption reason code (IBT-121). |
| IBR-070-OM | [IBR-070-OM] - A VAT breakdown (IBG-23) with VAT Category code (IBT-118) "O" MUST not have a VAT exemption reason code (IBT-121). |
| IBR-071-OM | [IBR-071-OM] - Invoice line net amount (IBT-131) MUST equal (Invoiced quantity (IBT-129) * (Item net price (IBT-146)/item price base quantity (IBT-149)) + Sum of invoice line charge amount (IBT-141) - sum of invoice line allowance amount (IBT-136). |
| IBR-072-OM | [IBR-072-OM] - Invoice line period start date (IBT-134) and Invoice line period end date (IBT-135) must be provided when Invoice transaction type (BTOM-001) is a Full Tax Invoice AND Summary invoice (1XXX1XXXXXXXXXXXXXXX - both bit 1 and bit 5 set). |
| IBR-073-OM | [IBR-073-OM, IBR-074-OM] - Either both or neither Allowance base amount (IBT-137) and percentage (IBT-138), and either both or neither Charge base amount (IBT-142) and percentage (IBT-143) MUST be provided. |
| IBR-075-OM | [IBR-075-OM] - Item net price (IBT-146) MUST equal (Gross price (IBT-148) - Price discount (IBT-147)) when gross price is provided. |
| IBR-076-OM | [IBR-076-OM] - Each Invoice line (IBG-25) MUST be categorized with an Invoiced item tax category code (IBT-151). |
| IBR-077-OM | [IBR-077-OM] - In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Zero Rated', Line Item VAT Amount (BTOM-016) shall be zero. |
| IBR-078-OM | [IBR-078-OM] - Goods or Services identification (BTOM-019) must be provided for each item name (IBT-153) except when Invoice transaction type (BTOM-001) is 'Simplified Tax Invoice' (X1XXXXXXXXXXXXXXXXXX). |
| IBR-079-OM | [IBR-079-OM] - When Goods or Services identification (BTOM-019) is 'Goods' then Item classification identifier (IBT-158, HS code) must be provided except when Invoice transaction type (BTOM-001) is 'Simplified Tax Invoice' (X1XXXXXXXXXXXXXXXXXX) |
| IBR-080-OM | [IBR-080-OM] - When Item classification identifier (IBT-158) is provided with @listID='HS', it must be exactly 12 digits (Oman HS code). 6-digit ISIC codes are validated separately under CL-08-OM-ISIC and 8-digit service-type codes under CL-12-OM. |
| IBR-081-OM | [IBR-081-OM] - Industrial Classification Code (BTOM-033) must be provided for each ITEM INFORMATION (IBG-31) except when Invoice transaction type (BTOM-001) is a simplified tax invoice (X1XXXXXXXXXXXXXXXXXX) and/or import of goods (XXXXXXXXXXXX1XXXXXXX) or import of service RCM (XXXXXXXX1XXXXXXXXXXX) or profit margin self-invoice (XXXXXXXXXX1XXXXXXXXX). |
| IBR-082-OM | [IBR-082-OM] - When Invoice transaction type (BTOM-001) is Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX), then Total Amount Due (BTOM-020), should be provided and is mandatory and must be the sum of Total amount including VAT (BTOM-017). |
| IBR-084-OM | [IBR-084-OM] - If invoice transaction type (BTOM-001) is 'Import of Goods' (XXXXXXXXXXXX1XXXXXXX) then Item country of origin (IBT-159) is mandatory. |
| IBR-085-OM | [IBR-085-OM] - If invoice transaction type (BTOM-001) is 'Import of Goods' (XXXXXXXXXXXX1XXXXXXX), then Import date (BTOM-030), Custom Declaration number (BTOM-021) and Incoterms (BTOM-022).MUST be present. |
| IBR-086-OM | [IBR-086-OM] - If Invoice transaction type (BTOM-001) is 'Profit Margin Self-Invoice ' (XXXXXXXXXX1XXXXXXXXX), Invoiced item VAT category code (IBT-151) MUST be 'O' (Not subject to VAT). |
| IBR-087-OM | [IBR-087-OM] - In case Invoice transaction type (BTOM-001) is 'Profit Margin Self-Invoice' (XXXXXXXXXX1XXXXXXXXX), Seller Country Code (IBT-040) MUST be 'OM'. |
| IBR-091-OM | [IBR-091-OM] - When Invoice transaction type (BTOM-001) is Profit margin invoice (XXXXXXXXX1XXXXXXXXXX), Item classification identifier (IBT-158, listID='HS') MUST NOT start with '7101', '7102', '7103', '7104', '01' or '06'. |
| IBR-092-OM | [IBR-092-OM] - If Document level allowance TAX category code (IBT-095) is 'E', Document level allowance TAX rate (IBT-096) MUST not be present. |
| IBR-093-OM | [IBR-093-OM] - If Document level allowance TAX category code (IBT-095) is 'O', Document level allowance TAX rate (IBT-096) MUST not be present. |
| IBR-094-OM | [IBR-094-OM] - If Document level allowance TAX category code (IBT-095) is 'Z', Document level allowance TAX rate (IBT-096) MUST be 0. |
| IBR-095-OM | [IBR-095-OM, IBR-101-OM] - If TAX category code for tax category tax amount in accounting currency (IBT-192) is 'E', TAX category rate for tax category tax amount in accounting currency (IBT-193) MUST not be present. |
| IBR-096-OM | [IBR-096-OM, IBR-102-OM] - If the TAX category code for tax category tax amount in accounting currency (IBT-192) is 'O', then the TAX category rate (IBT-193) MUST NOT be present. |
| IBR-097-OM | [IBR-097-OM, IBR-103-OM] - If TAX category code for tax category tax amount in accounting currency (IBT-192) is 'Z', TAX category rate for tax category tax amount in accounting currency (IBT-193) MUST be 0. |
| IBR-098-OM | [IBR-098-OM] - If Document level charge TAX category code (IBT-102) is 'E', Document level charge TAX rate (IBT-103) MUST not be present. |
| IBR-099-OM | [IBR-099-OM] - If Document level charge TAX category code (IBT-102) is 'O', Document level charge TAX rate (IBT-103) MUST not be present. |
| IBR-100-OM | [IBR-100-OM] - If Document level charge TAX category code (IBT-102) is 'Z', Document level charge TAX rate (IBT-103) MUST be 0. |
| IBR-136-OM | [IBR-136-OM] - CurrencyID must match VAT accounting currency (IBT-006) for VAT accounting amounts. |
| IBR-137-OM | [IBR-137-OM] - All invoice amounts and quantities shall be zero or positive, except for rounding amount (IBT-114). |
| IBR-138-OM | [IBR-138-OM] - Invoice transaction type (BTOM-001) cannot be Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX) if Invoice transaction type (BTOM-001) is Third-party Invoice (XXX1XXXXXXXXXXXXXXXX) or Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) or Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-139-OM | [IBR-139-OM] - Invoice transaction type (BTOM-001) cannot be Third-party Invoice (XXX1XXXXXXXXXXXXXXXX) if Invoice transaction type (BTOM-001) is Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX). |
| IBR-140-OM | [IBR-140-OM] - Invoice transaction type (BTOM-001) cannot be Summary invoice (XXXX1XXXXXXXXXXXXXXX) if Invoice transaction type (BTOM-001) is Continuous supply (XXXXX1XXXXXXXXXXXXXX) or Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX), Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-141-OM | [IBR-141-OM] - Invoice transaction type (BTOM-001) cannot be Continuous supply (XXXXX1XXXXXXXXXXXXXX) if Invoice transaction type (BTOM-001) is Summary invoice (XXXX1XXXXXXXXXXXXXXX) or Deemed Supply Invoice (XXXXXXX1XXXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) or Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-142-OM | [IBR-142-OM] - Invoice transaction type (BTOM-001) cannot be Export Invoice (XXXXXX1XXXXXXXXXXXXX) if Invoice transaction type (BTOM-001) is Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX) or Summary invoice (XXXX1XXXXXXXXXXXXXXX) or Deemed Supply Invoice (XXXXXXX1XXXXXXXXXXXX) or Import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) or Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-143-OM | [IBR-143-OM] - Invoice transaction type (BTOM-001) cannot be Deemed Supply Invoice (XXXXXXX1XXXXXXXXXXXX) if Invoice transaction type (BTOM-001) is Continuous supply (XXXXX1XXXXXXXXXXXXXX) or Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX). |
| IBR-144-OM | [IBR-144-OM] - Invoice transaction type (BTOM-001) cannot be Import of services for RCM (XXXXXXXX1XXXXXXXXXXX) if Invoice transaction type (BTOM-001) is Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) or Import of Goods (XXXXXXXXXXXX1XXXXXXX) or Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX). |
| IBR-145-OM | [IBR-145-OM] - Invoice transaction type (BTOM-001) cannot be Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) if Invoice transaction type (BTOM-001) is Summary invoice (XXXX1XXXXXXXXXXXXXXX) or Continuous supply (XXXXX1XXXXXXXXXXXXXX) or Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Deemed Supply Invoice (XXXXXXX1XXXXXXXXXXXX) or Import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Import of Goods (XXXXXXXXXXXX1XXXXXXX) or Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX). |
| IBR-146-OM | [IBR-146-OM] - Invoice transaction type (BTOM-001) cannot be Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) if Invoice transaction type (BTOM-001) Summary invoice (XXXX1XXXXXXXXXXXXXXX) or Continuous supply (XXXXX1XXXXXXXXXXXXXX) or Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Deemed Supply Invoice (XXXXXXX1XXXXXXXXXXXX) or Import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX), Import of Goods (XXXXXXXXXXXX1XXXXXXX) or Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX). |
| IBR-147-OM | [IBR-147-OM] - Invoice transaction type (BTOM-001) cannot be Import of Goods (XXXXXXXXXXXX1XXXXXXX) if Invoice transaction type (BTOM-001) is Summary invoice (XXXX1XXXXXXXXXXXXXXX) or Continuous supply (XXXXX1XXXXXXXXXXXXXX) or Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) or E-commerce supplies (XXXXXXXXXXX1XXXXXXXX) or Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX). |
| IBR-148-OM | [IBR-148-OM] - Invoice transaction type (BTOM-001) cannot be E-commerce supplies (XXXXXXXXXXX1XXXXXXXX) if Invoice transaction type (BTOM-001) is Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX). |
| IBR-149-OM | [IBR-149-OM] - Invoice transaction type (BTOM-001) cannot be Simplified Tax Invoice (X1XXXXXXXXXXXXXXXXXX) if Invoice transaction type (BTOM-001) is Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX) or Summary invoice (XXXX1XXXXXXXXXXXXXXX) or Export Invoice (XXXXXX1XXXXXXXXXXXXX) or Import of services for RCM (XXXXXXXX1XXXXXXXXXXX) or Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) or Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) or Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-150-OM | [IBR-150-OM] - If Invoice transaction type (BTOM-001) is Special Zone Supplies (XXXXXXXXXXXXX1XXXXXX) , buyer country subdivision code (BTOM-026) and Seller country subdivision code (BTOM-024) MUST be provided using the codelist for Country Subdivision (CL-13-OM). |
| IBR-151-OM | [IBR-151-OM] - Seller identifier (IBT-029) is mandatory with Scheme identifier (IBT-029-1) 'SZLN' (Special Zone License Number) if Invoice transaction type (BTOM-001) is Special zone supplies (XXXXXXXXXXXXX1XXXXXX) and Seller country subdivision code (BTOM-024) is not equal to 'MO'. |
| IBR-152-OM | [IBR-152-OM] - Buyer identifier (IBT-046) is mandatory with Scheme identifier (IBT-046-1) 'SZLN' (Special Zone License Number) if Invoice transaction type (BTOM-001) is Special zone supplies (XXXXXXXXXXXXX1XXXXXX) and Buyer country subdivision code (BTOM-026) is not equal to 'MO' except when Buyer electronic address (IBT-049) is '997770000099'. |
| IBR-153-OM | [IBR-153-OM] - Buyer identifier (IBT-046) is mandatory with Scheme identifier (IBT-046-1) 'ICID' (Importer Customs ID) if Invoice transaction type (BTOM-001) is Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-155-OM | [IBR-155-OM] - If invoice transaction type (BTOM-001) is export invoice (XXXXXX1XXXXXXXXXXXXX) and at least one VAT exemption reason code (IBT-121) is 'Export of service' then Service Type (BTOM-034) must be provided from the code list for Type of Services (CL-12-OM). |
| IBR-156-OM | [IBR-156-OM] - Import date (BTOM-020) MUST be formatted YYYY-MM-DD and be a valid date. |
| IBR-157-OM | [IBR-157-OM] - Item net price (IBT-146) must be equal to (Item gross price (IBT-148) minus (-) Item price discount (IBT-147)) when item gross price is provided. |
| IBR-158-OM | [IBR-158-OM] - Total amount including VAT (BTOM-017) must be the sum of Invoice line net amount (IBT-131) and Line Item VAT amount (BTOM-016) unless if Invoice transaction type (BTOM-001) is Profit margin invoice (XXXXXXXXX1XXXXXXXXXX) in which case Total amount including VAT (BTOM-017) must be the total sale value of the item. |
| IBR-160-OM | [IBR-160-OM] - Seller country code (IBT-040) MUST not be'OM' if Invoice transaction type (BTOM-001) is Import of services for RCM (XXXXXXXX1XXXXXXXXXXX). |
| IBR-168-OM | [IBR-168-OM] - The Line Item VAT amount (BTOM-016) must be Invoiced item VAT rate (IBT-152) multiplied by Invoice Line Net Amount (IBT-131). |
| IBR-169-OM | [IBR-169-OM] - Currency of Total amount due (profit margin) (BTOM-020) MUST be 'OMR'. |
| IBR-171-A-OM | [IBR-171-A-OM] - A date MUST be formatted YYYY-MM-DD in (IBT-177), (IBT-181), (IBT-009). |
| IBR-171-OM | [IBR-171-OM] - Invoice issue date (IBT-002) MUST NOT be a future date (evaluated in Asia/Muscat, UTC+04:00). |
| IBR-172-OM | [IBR-172-OM] - If Invoice currency code (IBT-005) is "OMR" then Exchange Rate (BTOM-003) MUST NOT be present. |
| IBR-173-OM | [IBR-173-OM] - If Buyer electronic address (IBT-049) is '997770000099', Seller UUID (BTOM-004) MUST be present. |
| IBR-174-OM | [IBR-174-OM] - Item classification identifier (HS Code) (IBT-158) should be provided from the Harmonized System (HS) Code list published by the Royal Oman Police (Directorate General of Customs) when Goods or Services identification (BTOM-019) is 'G' (Goods). |
| IBR-175-OM | [IBR-175-OM] - If Invoice transaction type (BTOM-001) is Profit margin invoice 'XXXXXXXXX1XXXXXXXXXX', Preceding Invoice reference (IBT-025), and Preceding invoice UUID (BTOM-031) MUST be present. |
| IBR-176-OM | [IBR-176-OM] - Invoice transaction type (BTOM-001) cannot be Prepayment Invoice (XXXXXXXXXXXXXX1XXXXX) if Invoice transaction type (BTOM-001) is Summary invoice (XXXX1XXXXXXXXXXXXXXX) or Deemed Supply (XXXXXXX1XXXXXXXXXXXX) or Profit Margin Self Invoice (XXXXXXXXXX1XXXXXXXXX). |
| IBR-177-OM | [IBR-177-OM] - If Invoice Type code (IBT-003) is Self billed credit note '261' or Self billed invoice '389' then Invoice transaction type (BTOM-001) MUST be either Self-billed Invoice/credit note (XX1XXXXXXXXXXXXXXXXX) OR Invoice for import of services for RCM (XXXXXXXX1XXXXXXXXXXX) OR Profit Margin Self-Invoice (XXXXXXXXXX1XXXXXXXXX) OR Import of Goods (XXXXXXXXXXXX1XXXXXXX). |
| IBR-DEC-03-OM | [IBR-DEC-03-OM] (covering IBR-088-OM, IBR-109-OM..IBR-135-OM) - All amount values (including BTOM-020 Total amount due in Profit Margin) MUST NOT contain more than 3 decimal places and the exchange rate by IBR-005-OM (7 decimals). |