30/05/2023

Director General of the ISTD, Dr. Husam Abu Ali, confirmed that the national e - invoicing  system does not impose any additional financial costs or burdens on taxpayers who are bound by the system.

Abu Ali said during a dialogue workshop held by the department in cooperation with the Public Finance and Administration Project in the city of Aqaba that the national e – invoicing  system will have a role in simplifying and facilitating for the taxpayers and reducing human intervention. It will also have a role in facilitating the procedures for auditing the taxpayers’ files and speeding up the completion of their transactions and obtaining tax clearance., In addition, the system has canceled keeping paper invoices for everyone who applies the national e - invoicing  system.

Director General said that the e -invoicing  system is an integrated computerized system within the best global practices in this field, and achieves flexibility by allowing all companies and establishments bound by the e- invoicing system to join by allowing companies and establishments that do not have an invoicing system or a computerized financial system, and at the same time the possibility of joining companies and establishments that do not have a computerized e- invoicing system. It has computerized systems without giving away its systems.

The system will enable the unification and application of the principles and elements of invoices that are issued by all taxpayers and eliminate the risks of organizing traditional invoices, their loss or damage, as the electronic invoice issuance has been approved through the national e – invoicing  system.

Abu Ali explained that there is an e-invoicing platform that has been provided on the department's website, allowing taxpayers to issue invoices through it if they do not have an invoice system, or to link directly with the tax if they have an invoice system.

Director General of the ISTD stated that the electronic invoice is issued and saved in an organized electronic format through a secure and protected electronic system, and contains the conditions of the tax invoice, and is issued by a system that fulfills all the legal conditions and pillars of the invoice for the taxpayers who are obligated to organize and issue invoices according to the provisions of the Organizing and Controlling Invoicing Affairs Regulation .

He pointed out that the ISTD has allocated several work teams dedicated to assisting taxpayers and providing guidance and awareness to them on how to connect to the e-invoicing system, and to use one of the platforms that suits each taxpayer.

Abu Ali explained that the Article (5) of the Organizing and Controlling Invoicing Affairs Regulation determined the main elements of the legal invoice for tax purposes, that the seller of any good or service whose value is not less than one dinar must organize and issue an invoice in at least two copies containing the serial number, the name of the seller In full, his address, the tax number of the seller if he is registered in sales tax and the national number if he is not registered in sales tax, the date of organizing and issuing the invoice, indicating the type of good or service sold, its quantity and value, and the total value of the invoice.

Abu Ali clarified that the invoice must clearly contain the name of the buyer in the event that the good or service is sold on credit or sold in installments or in installments, and a copy of the invoice must be delivered to the buyer according to the method used in organizing and issuing invoices.

And he indicated that if the value of the invoice exceeds 10,000 dinars, the seller proves that it has been received by the buyer.

And he indicated that, according to the Organizing and Controlling Invoicing Affairs Regulation and the instructions issued according to it, establishments and licensed businesses whose annual sales are less than (75) thousand dinars are excluded from organizing and issuing the invoice, and these include groceries (mini-market, supermarket, or shop), bookstores Books and stationery, shops selling vegetables and fruits, shops selling household items, bakeries, popular restaurants, home businesses, dairy shops, shops selling sewing tools, in addition to crafts licensed in any of the Kingdom’s governorates according to the legislation in force whose annual revenues are less than (30%). ) thousand dinars, and bakeries that sell bread only and whose annual sales are less than (150) thousand dinars.

At the end of the meeting, the Director General of the ISTD answered the attendees' inquiries from various sectors about the national e – invoicing  system.

The meeting was attended by a number of taxpayers, auditors, commissioners, consultants, a number of assistants to the Director General and employees of the Aqaba Income and Sales Tax Directorate.