Jordan
JOJordan's Income and Sales Tax Department (ISTD) runs a national e-invoicing system, JoFotara, through which businesses issue invoices directly or from their own linked systems; the sources reviewed don't mention Peppol.
Guide reviewed .
Invoicing and electronic documents
National e-invoicing system (نظام الفوترة الوطني الإلكتروني, JoFotara)
ISTD's central system for issuing and recording invoices. Businesses without software issue invoices on the ISTD portal or mobile app; businesses with their own invoicing systems connect by API and keep their systems. The sources reviewed describe no Peppol connection.
Structured electronic invoice carrying a QR code, submitted through the portal, mobile app or API · Official source: Petra (Jordan News Agency) · national e-invoicing system launched, 6 December 2022
Sanad invoice verification
The government Sanad app is linked to the national system. Anyone holding an invoice can check that it is genuine by scanning its QR code, and businesses can check that their suppliers are registered. ISTD also lists registered suppliers on its website.
QR code check in the Sanad app · Official source: Petra (Jordan News Agency) · registration and invoice figures and Sanad verification, 1 October 2026
Jordan's e-invoicing runs through ISTD's national system, JoFotara; the sources reviewed describe no Peppol route. A seller must be registered and must issue each invoice on the ISTD portal or app, or from its own software connected by API. A buyer needs that invoice to deduct the purchase as an expense. When you buy from a Jordanian supplier, check that the supplier is registered and that each invoice carries a QR code you can verify in the Sanad app. See ISTD's October 2026 update.
ISTD's own website (istd.gov.jo) and the JoFotara portal couldn't be read for this guide. The obligations above come from ISTD statements reported by Jordan's official news agency. Read the regulations themselves before relying on exact scope, exemptions or technical requirements.
Legal guide
B2B and B2C · issuing invoices
Mandatory for businesses required to invoiceIncome Tax Law No. 38 of 2018 requires a proper invoice for every sale of goods or services, with the details set by regulation. Regulation No. 13 of 2023 amended the invoicing regulation (No. 34 of 2019) so that only invoices issued by the national system, or by software linked to it, are recognised. Businesses using the system need not keep paper copies.
Official source: Petra (Jordan News Agency) · ISTD on e-invoice adoption and invoicing exemptions, 3 July 2023Exemptions from invoicing
Turnover-based exceptionsISTD stated in July 2023 that licensed small outlets with annual sales below JOD 75,000 are exempt from issuing invoices. They include groceries, bookshops, greengrocers, household-goods shops, popular restaurants, dairy shops and home businesses. Licensed crafts with annual revenue below JOD 30,000 and bakeries selling only bread with sales below JOD 150,000 are also exempt.
Official source: Petra (Jordan News Agency) · ISTD on e-invoice adoption and invoicing exemptions, 3 July 2023B2B · purchases and deductible expenses
In force since 1 April 2025From 1 April 2025, a business's domestic purchases of goods and services must be backed by invoices from the national system or a linked system to be accepted as tax-deductible expenses. ISTD described this as the second phase of the system's rollout. Petra's reports name the legal basis as Regulation No. 2 of 2025, describing it once as amending the invoicing regulation and once as amending the expenses, allowances, depreciation and exemptions regulation.
Official source: Petra (Jordan News Agency) · purchases backed by national-system invoices in force, 2 April 2025Third phase · paper invoices
Paper invoices no longer accepted for expensesIn June 2025 ISTD said it had agreed with the professional associations to apply a third phase, making joining the system compulsory for all purchases. No tax expense is accepted without an invoice from the national system, and ISTD has issued no exceptions allowing paper invoices. No exact start date for the third phase was given.
Official source: Petra (Jordan News Agency) · no exceptions and no paper invoices, third phase, 3 June 2025B2G · public procurement
Registration required of suppliersThe Minister of Finance has instructed ministries, public institutions and authorities to buy only from businesses and professionals registered with the national system. They must also add registration as a condition in tenders, awards and direct purchases. ISTD provides an online supplier check for this purpose.
Official source: Petra (Jordan News Agency) · supplier registration check and Ministry of Finance circular to public bodies, 7 May 2024General sales tax
Standard rate 16%Jordan levies a general sales tax that works like VAT, at 16% on sales and imports of goods and services. Exports are zero-rated, and listed basic goods and services are exempt.
Official source: PwC Worldwide Tax Summaries (secondary) · Jordan, other taxes
Timeline
-
National e-invoicing system launched
ISTD launched the system and opened registration for companies and establishments, with a portal, a mobile app and an API.
Official source: Petra (Jordan News Agency) · national e-invoicing system launched, 6 December 2022 -
Regulation No. 13 of 2023 published
The amended invoicing regulation took effect on publication in the Official Gazette. It recognises only e-invoices from the national system or a linked system, issued according to ISTD's timetable.
Official source: Petra (Jordan News Agency) · amended invoicing regulation No. 13 of 2023 published in the Official Gazette, 16 April 2023 -
Second phase, purchases
Domestic purchases must be backed by invoices from the national system to count as deductible expenses.
Official source: Petra (Jordan News Agency) · legal framework for the second phase adopted, 19 January 2025 -
About 178,000 registered taxpayers
ISTD reported about 178,000 registered taxpayers, over 90% of those targeted, and more than 321 million invoices issued in 2026 so far.
Official source: Petra (Jordan News Agency) · registration and invoice figures and Sanad verification, 1 October 2026
Peppol in Jordan
- Directory participants
- 3
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.