Iran
IRIran's Law on Store Terminals and the Taxpayers' System (قانون پایانههای فروشگاهی و سامانه مؤدیان) requires taxpayers called up by the tax administration to issue electronic invoices through the national Taxpayers' System (Moadian), run by the Iranian National Tax Administration alongside VAT.
Guide reviewed .
Invoicing and electronic documents
Taxpayers' System (سامانه مؤدیان, Moadian)
The national system through which taxpayers send and register electronic invoices (صورتحساب الکترونیکی) with the Iranian National Tax Administration (INTA), within set deadlines after issue. INTA links the law's implementation to faster VAT refunds. It is a national clearance and reporting system; the sources reviewed show no link to Peppol.
Electronic invoices submitted to INTA; technical format not reviewed · Official source: Iranian Ministry of Economic Affairs and Finance · INTA head on implementing the Taxpayers' System law, 14 October 2026
Store terminals and card-reader receipts
In January 2026 the heads of the three branches of government approved accepting bank card-reader (POS) receipts as electronic invoices for businesses that sell goods and services at a single rate.
POS receipt treated as an electronic invoice · Official source: Iranian Ministry of Economic Affairs and Finance · three tax decisions on e-invoicing for guilds, 13 January 2026
Iran's e-invoicing runs through a national system, Moadian, operated by the Iranian National Tax Administration (INTA). The sources reviewed show no link to Peppol. Taxpayers that INTA has called up must send each electronic invoice to the Taxpayers' System by the published deadline. Check INTA's current call-up lists and deadlines, which have changed often. See the Ministry of Economic Affairs and Finance's October 2026 briefing.
INTA's own websites were unreachable during this review, so technical specifications weren't checked. Dates in the Iranian calendar have been converted to Gregorian dates.
Legal guide
B2B and B2C · electronic invoices
Mandatory for taxpayers called up by INTATaxpayers within the law's scope must send and register their electronic invoices in the Taxpayers' System by set deadlines. Penalties apply for not issuing electronic invoices. INTA brings taxpayers in through calls (فراخوان). In January 2026 the wide call-up of guild businesses was narrowed to those with income above a set ceiling. INTA's power to waive all such penalties was extended for another year. The sources reviewed don't give the law's original start dates.
Official source: Iranian Ministry of Economic Affairs and Finance · three tax decisions on e-invoicing for guilds, 13 January 2026Filing deadlines
Set and extended by INTAINTA sets the deadline for sending each period's electronic invoices and has extended deadlines during the war. For example, invoices issued from 1 Farvardin to 15 Ordibehesht 1405 (21 March to 5 May 2026) had to be sent by 30 Ordibehesht 1405 (20 May 2026). The deadline for applying increases to the permitted sales ceiling under Article 6 of the law for the winter 1404 period was also extended.
Official source: Iranian Ministry of Economic Affairs and Finance · extended deadlines for electronic invoices, 21 April 2026VAT · tax paid when invoicing
Applies to called-up sectorsUnder Article 17, note 1, of the VAT Law, INTA may require some taxpayers to pay VAT and duties to INTA at the moment they issue an invoice. From the autumn 1405 period (1 Mehr 1405, 23 September 2026), listed concert-ticketing platforms pay a provisional 8% online as they invoice. That 8% equals 80% of the VAT collected from customers. The tax paid counts as a credit for business buyers.
Official source: Iranian Ministry of Economic Affairs and Finance · taxpayers listed under Article 17, note 1, of the VAT Law, 23 August 2026E-reporting · seasonal transaction lists
MandatoryTaxpayers also file seasonal lists of transactions with INTA. The deadline for the winter 1404 list was extended to 31 Ordibehesht 1405 (21 May 2026).
Official source: Iranian Ministry of Economic Affairs and Finance · tax deadlines ending Ordibehesht 1405, 18 May 2026
Timeline
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Card-reader receipts accepted as e-invoices
Announced. INTA's head reported three decisions approved by the heads of the branches of government. They accept POS receipts as e-invoices for single-rate sellers, narrow the guild call-up and extend INTA's penalty-waiver power by a year.
Official source: Iranian Ministry of Economic Affairs and Finance · three tax decisions on e-invoicing for guilds, 13 January 2026 -
Tax paid at invoicing for ticketing platforms
From 1 Mehr 1405, listed concert-ticketing platforms pay a provisional 8% to INTA as they issue invoices.
Official source: Iranian Ministry of Economic Affairs and Finance · taxpayers listed under Article 17, note 1, of the VAT Law, 23 August 2026 -
Law described as fully implemented
Announcement. INTA's head said the Law on Store Terminals and the Taxpayers' System had reached full implementation and that VAT refunds had grown by 75%.
Official source: Iranian Ministry of Economic Affairs and Finance · INTA head on implementing the Taxpayers' System law, 14 October 2026
Peppol in Iran
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.