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Guide · Jordan · Published 2026-10-11

How to invoice in Jordan: what to include

The fields a Jordan invoice needs, how to number and date it, when to show Sales tax, the e-invoicing rules, and how to fix a mistake with a credit note.

  • JD JOD
  • Sales tax 16%
  • Tax number
  • A4
  • English

What every invoice must show

  • A serial number, the seller's name and address, the seller's tax number, the date, and the goods or services with quantity, value and total.
  • The buyer's name where the sale is on credit or in instalments, and the sales tax charged where the seller is registered.
  • An invoice is required for any sale of 1 JOD or more, in at least two copies, one given to the buyer. Above 10,000 JOD the seller must be able to prove the buyer received it.
  • Keep invoices for four years, and keep an invoice register. Data held in the national e-invoicing system is accepted in place of the paper copy.

Numbering, keeping and correcting invoices

An invoice must be kept for four years counted from the latest of three dates: the end of the tax period in which it was issued, the date the return was filed, and the date of notification of an administrative assessment. If the invoice, or the tax due on it, is in dispute, it is kept until the dispute is settled or a final court decision is issued (Regulation No. 34 of 2019, Article 8). Data held on the National E-invoicing System stands in for the paper copy.

The seller keeps a paper or computerised invoice register giving the register page number, buyer's name, invoice number and invoice total (Article 6). Seller and buyer are equally responsible for an invoice that does not match the real sale (Article 10). Books may be kept in English, provided an Arabic version is supplied when ISTD asks (Income Tax Law, Article 23(C)).

Failing to issue an invoice or receipt on the recipient's request carries an additional tax of 200 to 500 JOD, doubled on repetition (Income Tax Law, Article 64(A)(7) and (B)). Not issuing a proper invoice is also listed as tax fraud in Article 66(A)(7), which brings a compensatory penalty equal to the tax difference, and imprisonment on repetition under Article 66(B). The amount is payable within 30 days of notification, and the taxpayer may object to the Minister in that period (Article 65).

Electronic invoicing in Jordan

Mandatory since 1 April 2025, through a central clearance model. JoFotara is run by ISTD: invoices are built as UBL 2.1, sent to the API, cleared in real time and returned with an ISTD QR code that acts as the seal. The obligation is universal across business, government and consumer sales, subject only to the small-taxpayer carve-outs in the invoicing regulation, and what continues through 2026 is operational onboarding rather than a new legal phase. Regulation 34/2019 recognises an invoice generated through the system as valid, and failing to use it is penalised under the Income Tax Law.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Income and Sales Tax Department (ISTD) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Income and Sales Tax Department (ISTD).