Oman E-Invoicing Guide
Credit Notes & Debit Notes
Corrections should leave a clear audit trail rather than silently changing an issued invoice.
Credit Note
A credit note reduces or reverses all or part of an earlier invoice.
Debit Note
A debit note is used where an adjustment increases the amount related to an earlier transaction under the applicable rules.
| Document | Simple meaning |
|---|---|
| Credit Note | Reduce / reverse an earlier invoice |
| Debit Note | Increase an earlier transaction amount where applicable |
Wrong buyer or VATIN?
OTA guidance says to issue a credit note to the wrong buyer and then issue a new invoice to the correct buyer.
Official sources used
- Oman Tax Authority — Fawtara / E-Invoicing FAQs and taxpayer guidance
- Fawtara Portal — Accredited Service Providers directory
- OpenPeppol — Oman PINT specifications
Last regulatory review: 10 August 2026. Inoman is an independent guide and is not affiliated with the Oman Tax Authority. Requirements can change; verify critical compliance decisions against current official publications.