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E-Invoicing & ViDA Mandate Tracker
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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
Applies to
B2B, B2C, B2G
April 1, 2025
Next phase deadline
JoFotara mandatory since 1 Apr 2025
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
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.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
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
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2B, B2C, B2G
Model
Clearance (JoFotara validation)
Formats
UBL 2.1 XML (JSON envelope, QR code)
Region
Middle East
STATUS
Live now
Scope
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.
Penalties & grace period
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.
Sources
Official sources checked on 21 September 2026:
Frequently asked questions
What is the e-invoicing mandate in Jordan?
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.
When does e-invoicing become mandatory in Jordan?
Status: Live now. Next key date: JoFotara mandatory since 1 Apr 2025 (April 1, 2025).
Who has to comply with e-invoicing in Jordan?
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.
Which e-invoice format is required in Jordan?
UBL 2.1 XML (JSON envelope, QR code). Model: Clearance (JoFotara validation).
What are the penalties for non-compliance in Jordan?
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
News, guides and rulings tagged for this country.
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