Service Providers FAQs

In OTA’s 5-corner model for e-Invoicing, Service Providers (representing corners 2 and 3) are responsible to validate and exchange e-Invoices between Taxpayers (representing corners 1 and 4), while also reporting specific Tax data to OTA’s system (representing corner 5). In order to become a Service Provider, companies will need to apply for accreditation with OTA.

Yes, any company that meets the service provider criteria and passes OTA’s prescribed tests can be accredited and subsequently also serve as their own service provider.

Issuing e-Invoices will not be mandatory for out-of-scope supplies. However, we recommend awaiting further clarification from the legislation to confirm this.

The same VAT number can be provided for both buyer and seller. The invoice will not be rejected.

Yes. All companies under the same tax group and sharing one tax number must follow the e-invoicing procedures and must have a single/same service provider. More details will be provided in due course for VAT groups.

B2B: Real-time.
B2C: Still under discussion and the decision will be announced soon.

There is no stipulated timeframe for B2C submission yet. Guidance will be provided later.

Issue a credit note for the wrong buyer and then issue a new invoice to the correct buyer.

This is considered as a B2C scenario involving the following:
• The seller must submit the invoice to its service provider (ASP).
• The seller’s service provider (ASP) needs to only submit the tax data to Corner 5 (OTA).
• The seller can exchange the human readable version of the invoice with the buyer using their existing mechanism outside of the Fawtara network (for example as a physical invoice, PDF invoice or other). Note that the human readable version will also need to be compliant with the specifications prescribed by OTA and will require a QR code allowing the buyer to validate the eInvoice. QR code details will be shared in due course.

The shared draft e-Invoicing data dictionary and business rules provide the necessary mapping guides for ERPs and other billing systems. Please note that the current version shared is a draft version for consultation with Rollout 1 Taxpayers and interested prospective service providers. OTA will confirm and release a final and official version soon after taking into consideration any feedback received from its consultation sessions with the above-mentioned groups.

Yes. Mandatory, optional and conditional requirements are defined in the Data Dictionary and Business Rules. Please note that the current version shared is a draft version for consultation with Rollout 1 Taxpayers and interested prospective service providers. OTA will confirm and release a final and official version soon after taking into consideration any feedback received from its consultation sessions with the above-mentioned groups.

Details on the QR code process have not yet been released and will be shared shortly.

Guidance will be shared shortly.

Guidance will be shared shortly.

Currently, QR code is expected to be mandatory only for simplified (B2C) invoices. Guidance will be shared shortly.

Guidance will be shared shortly.

Although both UUID and Invoice hash can be considered an unique invoice identifiers however serve slightly different purposes including during audit trails. Additional guidance will be shared shortly on both and the differences between the same.

Businesses report the bayan number for imports. Self-billed invoices must be raised for imports of goods and services.

Self-billed e-invoices must be issued, and a specific transaction type exists for RCM in the data dictionary.

The service provider validates format and rules. They forward validated invoices to the tax authority and the buyer.

Ultimately responsibility for invoice compliance remains with the Taxpayers however OTA will monitor the performance of service providers and take necessary actions if compliance requirements are not met.