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Jordan e-invoicing

Middle East · Clearance (JoFotara validation)

Last updated September 21, 2026

Jordan's clearance regime under the ISTD covers domestic and cross-border transactions alike. Invoices are generated in XML to UBL 2.1 standards and submitted in a JSON envelope for validation before reaching the buyer; the returned QR code is the mark of a valid document.

Live now

Gilt für

B2B, B2C, B2G

April 1, 2025

Nächste Phasenfrist

JoFotara mandatory since 1 Apr 2025

Betrifft mich das?

Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.

Roughly how big is the business?

Is your business established in Jordan – a company, branch, or fixed establishment there?

Not in scope for Jordan

With no establishment and no Jordanian tax registration, JoFotara does not reach you – imports are documented on the buyer's side. Revisit if you set up locally or register with the ISTD.

Registered without establishment – usually outside JoFotara

JoFotara duties attach to ISTD-registered taxpayers issuing Jordanian invoices – published guidance shows no separate e-invoicing regime for non-residents without establishment. A local registration with Jordanian-source activity is different: it carries the same platform duties as any resident's. Confirm your registration status with the ISTD before relying on an exemption.

In scope – onboarding continues through 2026

Small businesses, professionals and regulated service providers are in scope – the only size exemptions the ISTD publishes are for small licensed retailers (annual sales under JOD 75,000), licensed crafts (under JOD 30,000) and bread-only bakeries (under JOD 150,000). The ISTD keeps onboarding SMEs through 2026. If you are not yet issuing through JoFotara, register and integrate now: the fine waiver for early registrants ended 31 May 2025, and business customers cannot deduct VAT on an invoice issued outside the platform.

In scope – every invoice through JoFotara

Since 1 April 2025 every invoice – B2B, B2C and B2G – goes through JoFotara for validation and comes back with a QR code. An invoice outside the platform is invalid for VAT deduction and accounting, and non-compliance bars you from public contracts and tenders. Fines run up to JOD 500 per violation – but the deduction and tender consequences are the real teeth.

Phasen und wer wann betroffen ist

Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.

January 2023

Large taxpayers and pilot groups

Phase 1 – registration on JoFotara opened, with integration testing from February 2023.

Done

1 April 2025

All VAT-registered entities

Phase 2 enforcement – all invoices across B2B, B2C and B2G validated by JoFotara; the ISTD waived fines for taxpayers registered before 31 May 2025.

Done

Through 2026

SMEs and remaining sectors

Gradual onboarding continues; small licensed retailers and crafts below the ISTD's annual-sales thresholds (JOD 75,000 / 30,000; bread-only bakeries JOD 150,000) are exempt from issuing invoices.

Done

Die technischen Fakten

Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.

Transaktionsumfang

B2B, B2C, B2G

Modell

Clearance (JoFotara validation)

Formate

UBL 2.1 XML (JSON envelope, QR code)

Region

Middle East

STATUS

Live now

Anwendungsbereich

Phase 2 enforcement since 1 Apr 2025: invoices for goods and services across B2B, B2C and B2G must go through the national JoFotara platform, which validates the UBL 2.1-based invoice and returns a QR code. The ISTD exempts small licensed businesses from issuing invoices – retail categories (mini-markets, bookshops, greengrocers, bakeries, popular restaurants and similar) with annual sales under JOD 75,000, licensed crafts under JOD 30,000 and bread-only bakeries under JOD 150,000. The ISTD waived fines for taxpayers who registered before 31 May 2025, and SME onboarding continues through 2026.

Sanktionen und Übergangsfrist

Fines of up to JOD 500 per violation – and invoices not transmitted through the platform are invalid for VAT input deduction and accounting purposes. Non-compliant businesses also lose eligibility for public contracts and tenders.

Häufig gestellte Fragen

Was ist das E-Rechnungs-Mandat in diesem Land?

Bildbeschreibung

Jordan's clearance regime under the ISTD covers domestic and cross-border transactions alike. Invoices are generated in XML to UBL 2.1 standards and submitted in a JSON envelope for validation before reaching the buyer; the returned QR code is the mark of a valid document.

Ab wann ist die E-Rechnung in diesem Land verpflichtend?

Bildbeschreibung

Status: Live now. Next key date: JoFotara mandatory since 1 Apr 2025 (April 1, 2025).

Wer muss die E-Rechnung in diesem Land einhalten?

Bildbeschreibung

Phase 2 enforcement since 1 Apr 2025: invoices for goods and services across B2B, B2C and B2G must go through the national JoFotara platform, which validates the UBL 2.1-based invoice and returns a QR code. The ISTD exempts small licensed businesses from issuing invoices – retail categories (mini-markets, bookshops, greengrocers, bakeries, popular restaurants and similar) with annual sales under JOD 75,000, licensed crafts under JOD 30,000 and bread-only bakeries under JOD 150,000. The ISTD waived fines for taxpayers who registered before 31 May 2025, and SME onboarding continues through 2026.

Welches E-Rechnungs-Format ist in diesem Land erforderlich?

Bildbeschreibung

UBL 2.1 XML (JSON envelope, QR code). Model: Clearance (JoFotara validation).

Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?

Bildbeschreibung

Fines of up to JOD 500 per violation – and invoices not transmitted through the platform are invalid for VAT input deduction and accounting purposes. Non-compliant businesses also lose eligibility for public contracts and tenders.

Latest e-invoicing coverage – Jordan

Nachrichten, Leitfäden und Urteile zu diesem Land.

Read the full Jordan guide

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