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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
Se aplica a
B2B, B2C, B2G
April 1, 2025
Próximo plazo de fase
JoFotara mandatory since 1 Apr 2025
Dos preguntas. La regla del establecimiento permanente es donde la mayoría de las empresas extranjeras se equivocan.
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.
Una sola fecha oculta todo el despliegue. Esta es la secuencia completa.
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
Las normas, el ámbito y las fechas que definen el mandato, de un vistazo.
Ámbito de operaciones
B2B, B2C, B2G
Modelo
Clearance (JoFotara validation)
Formatos
UBL 2.1 XML (JSON envelope, QR code)
Región
Middle East
ESTADO
Live now
Ámbito
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.
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.
Official sources checked on 21 September 2026:
¿Qué es el mandato de facturación electrónica en este país?
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.
¿Cuándo pasa a ser obligatoria la facturación electrónica en este país?
Status: Live now. Next key date: JoFotara mandatory since 1 Apr 2025 (April 1, 2025).
¿Quién debe cumplir con la facturación electrónica en este país?
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.
¿Qué formato de factura electrónica se exige en este país?
UBL 2.1 XML (JSON envelope, QR code). Model: Clearance (JoFotara validation).
¿Cuáles son las sanciones por incumplimiento en este país?
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.
Noticias, guías y resoluciones etiquetadas para este país.
El análisis completo de VATabout: legislación, elección de plataforma y detalles de declaración.
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