Free Invoice Generator (Jordan)

Regulation No. 34 of 2019 on invoicing, as amended, makes ISTD itself responsible for issuing and regulating invoices through the National E-invoicing System or through direct integration with it, and Article 4(A) recognises as valid an electronic invoice generated by that system or by a system integrated with it. The invoice is issued when the sale takes place (Article 5(D)), and each seller must let ISTD transfer all invoice data electronically (Article 9).

Some sellers are outside the obligation. Instructions No. 1 of 2019 exempt licensed grocery stores, mini-markets, supermarkets and shops, bookstores and stationers, household appliance shops, bakeries, traditional restaurants, home-based businesses, dairy shops and sewing-supply shops with annual sales up to 75,000 JOD, licensed professions with annual revenue up to 30,000 JOD, and bread-only bakeries up to 150,000 JOD. An exempt seller may ask ISTD in writing to be brought into the system, and the Director may require a seller to invoice when evidence shows sales above the limit (Regulation, Article 11).

Special cases: a market or other body may, with the Director's prior approval, issue one consolidated invoice for each day's sales (Article 7); a lease contract containing the invoice details is accepted instead of an invoice (Article 13); goods placed on consignment with a third party need no invoice if documents prove the consignment (Instructions, Article 5); and a lawyer with collected revenue up to 50,000 JOD a year uses receipts, then has 45 days to switch to invoices once above that figure (Instructions, Article 6).