Amman -Dr. Hussam Abu Ali, Director General of the Income and Sales Tax Department, emphasized that the National Electronic Invoicing System is a financial, economic, and tax reform initiative that extends beyond taxation.اضافة اعلان
He noted that the system is user-friendly for all individuals and businesses, designed to be simple and cost-free for those required to issue invoices. It does not impose additional financial burdens related to joining, linking, or usage and is compatible with all accounting systems used across different sectors.
During a meeting organized by the Jordanian Association of Certified Public Accountants (JACPA), attended by the association’s president, Mr. Hussam Rahhal, and members of the administrative and general assemblies, Abu Ali explained that the system is based on Income Tax Law No. (38) of 2018. Article 23, paragraph (W), mandates that individuals must issue an official invoice for any service provided or goods sold in Jordan. The law also governs invoicing regulations, issuance, oversight, and exemptions.
He added that, under Amended Invoicing System No. (13) of 2023, the original invoice formats were eliminated, making electronic invoicing mandatory through the National Electronic Invoicing System or connected accounting software.
Implementation and Expansion of E-Invoicing
- The system was tested on 100 companies before its official launch to ensure compatibility and ease of use.
- All companies, institutions, and individuals must adopt the system unless specifically exempted by regulations.
- The department held multiple meetings with various economic sectors, ensuring no sector, entity, or profession is exempt from adopting the system.
- The department offered incentives for early adopters, including accepting tax returns without audits and expediting tax clearance certificates.
- Companies and establishments registered voluntarily for the benefits, not to avoid penalties.
Second Phase of E-Invoicing Implementation
The second phase requires government entities, companies, establishments, and individuals to only transact with e-invoicing-compliant suppliers, ensuring the principle of "compliant parties deal with compliant parties."
To enforce this, the legislative framework was amended, so tax-deductible expenses are only accepted with electronic invoices.
Under Amended System No. (2) of 2025, Article (3) now includes Paragraph (C), which states that companies, establishments, and individuals must purchase from e-invoicing-compliant suppliers.
JACPA’s Role in Supporting E-Invoicing
Dr. Abu Ali emphasized that JACPA is a key strategic partner in tax compliance and provides consulting services to companies and taxpayers. JACPA President Mr. Hussam Rahhal affirmed the association’s full support for e-invoicing, as it enhances auditors’ documentation and accounting processes.
Rahhal also praised the Income and Sales Tax Department’s initiative to engage with JACPA members, discuss new regulations, and address inquiries.
At the end of the meeting, a productive discussion took place between JACPA members and Dr. Abu Ali, where he answered various tax-related questions and concerns.
