Imports, Bayan & Reverse Charge

Businesses importing goods or services need additional e-invoicing processes that ordinary local invoices may not require.

Imports

OTA's current FAQ states that taxpayers report imports using self-billing.

Bayan number

OTA guidance identifies the customs declaration (Bayan) number for imports, and the Oman PINT specification contains a customs declaration number field.

Reverse charge

OTA guidance states that self-billed e-invoices are used for reverse-charge transactions, with a specific transaction type in the data model.

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.