Saudi Arabia went first with clearance. The UAE and Oman followed with five-corner Peppol exchange. Qatar is the fourth GCC country to legislate — and for a group operating across the Gulf, the question is how much of what you build for the others will carry over.
| Saudi Arabia | UAE | Oman | Qatar | |
|---|---|---|---|---|
| Authority | ZATCA | Federal Tax Authority | Oman Tax Authority | General Tax Authority |
| Model | Clearance (B2B), reporting (B2C) | Five-corner, Peppol | Five-corner, Peppol | Not yet announced |
| Format | UBL 2.1 XML, QR code | PINT AE | PINT OM (UBL 2.1 or PDF/A-3) | Not yet announced |
| Legal basis | In force | In force | OTA Decision No. 189/2026 | Law approved 6 May 2026 |
| Pilot | — | From July 2026 | From August 2026 | Not yet announced |
| Mandatory from | Phase 1 Dec 2021; Phase 2 in waves from Jan 2023 | January 2027 | 1 April 2027 (Phase 1) | Phased; dates not yet published |
Directional comparison for planning, not a compliance reference. Confirm every date and requirement against the relevant authority’s latest publications.
Tax IDs, addresses and item tax codes are needed in every country. Fix them once.
Every model validates line tax and credit-note references. The ERP changes are the same.
One middleware layer between the ERP and every authority, with a per-country adapter on top.
ZATCA UBL, PINT AE and PINT OM differ in detail. Qatar’s format will be one more mapping.
Direct to ZATCA, via a provider in the UAE and Oman, and to be confirmed in Qatar.
Each country has its own dates and phases. Plan the rollouts in sequence, not in parallel.