05/04/2023

The Director General of the ISTD, Dr. Husam Abu Ali, confirmed that the national e - invoicing system was issued based on the provisions of Income Tax Law No. 38 of 2018, in accordance with provisions of Paragraph (f) of Article (23) which stated that the person is committed to  issue an original invoice in return for providing any service or selling any good in the Kingdom; all matters related to invoicing systems, issuance and control and the categories excluded from them are regulated by virtue of this regulation.

During the dialogue session organized yesterday evening by the Jordan Chamber of Commerce, in cooperation with the ISTD for the communications and information technology sector, Abu Ali clarified about the national e-invoicing system and its implementation mechanism by taxpayers. Each taxpayer subject to income tax is obligated by the national e - invoicing system.

He said that establishments and licensed businesses whose annual sales are less than 75,000 dinars are excluded from organizing and issuing the invoice according to the provisions of Organizing and Controlling Invoicing Affairs Regulation and the instructions issued pursuant to it, such as commercial stores (mini-market, supermarket, or shop), bookstores and stationery stores, shops Selling vegetables and fruits, shops selling household items, bakeries, popular restaurants, home businesses, dairy shops, and shops selling sewing tools.

Also, crafts licensed in any of the Kingdom’s governorates are excluded, according to the applicable legislation, from those whose annual revenues are less than 30 thousand dinars, as well as bakeries that sell bread only.

Abu Ali explained that an electronic invoicing platform is available on the department's website, that allows taxpayers to issue invoices through it if they do not have an invoicing system, or to link directly with the ISTD if they do have an invoicing system.

Abu Ali stressed the importance of linking and registering with the national e-invoicing system in reducing burdens and efforts on taxpayers.

Abu Ali said that linking and transferring to the electronic invoicing system does not impose additional burdens and costs on the taxpayers, but rather came to shift from the paper invoice to the electronic and reduce the problems of auditing and the loss of files.

The Director General of the Income and Sales Tax Department confirmed that there are many advantages to this system, as it will contribute to reducing human intervention, facilitating procedures for auditing taxpayers' files, speeding up the completion of their transactions, and not causing any additional financial costs or burdens.

The registration procedures are simple and easy and will have a role in facilitating the taxpayers affairs and will work to reduce human intervention and facilitate the procedures for auditing the taxpayers’ files and speed up their obtainment of tax clearance. It will also contribute to getting rid of the burdens of transferring invoice books and financial statements from companies to the offices of tax auditors, as well as there will be a special treatment for the declarations that are submitted by the taxpayers who are committed to the invoicing system when choosing the audit sample..

Abu Ali explained that within the framework of the responsibility of programming companies, information systems and programmers, a provision has been added to the provisions of Article 67 of the amended Income Tax Law No. 38 of 2018 that includes bearing the responsibility of any person who intentionally prepares a computerized program or system for any taxpayer or enables him to do so for the purpose of violating the provisions of the law or Evasion considering him  a partner with the first offender, which requires taking into account not to assist anyone for the purposes of violating the law.

The Director General of ISTD asked the taxpayers who have the requirements to join the national e - invoicing system to the need to start doing so, and the taxpayers who do not have computerized or electronic systems must immediately start issuing electronic invoices, and those who have systems must work on linking procedures with the national e - invoicing system Abu Ali urged the taxpayers to adhere to this before the end of the legal period for submitting declarations on next April 30.

From his part, the third representative of the Jordan Chamber of Commerce, Ouda Allah Al-Qutaitat, stressed the importance of the partnership between the Chamber and the ISTD in solving problems and obstacles facing the commercial and service sectors in the Kingdom.

  The representative of the communications and information technology sector at the Jordan Chamber of Commerce, Eng. Haitham Al-Rawajbeh, pointed out the importance of the meeting to familiarize workers in the communications and information technology sector with the mechanism of the national e - invoicing system.

Al-Rawajabeh said during the meeting, which was attended by a member of the Board of Directors of the Jordan Chamber of Commerce, Hussein Shreim, that the invoicing system provides a new electronic mechanism for issuing invoices instead of the current one used by the taxpayer who issues the invoices.

Al-Rawajabeh called for the need to provide the Chamber with the new updates that occur in the system in order to circulate this to workers in the communications and information technology sector.

At the end of the meeting, the Director General of the ISTD answered the inquiries of representatives of the information technology sector and attendees from various sectors.

Dr. Husam Abu Ali thanked the Jordan Chamber of Commerce for organizing this meeting to talk about the electronic invoicing system and answered the questions raised about it.