11/09/2023

The Director General of the ISTD, Dr. Husam Abu Ali, announced that more than ten thousand companies and establishments have linked to the national e-invoicing  system and all their sales invoices are currently issued electronically through the e-invoicing  system, and the activity of these companies constitutes about 70% of the economic operations in the Kingdom.

The Director General of the ISTD called on those who are obligated to apply the national e-invoicing system from establishments, companies, professionals, craftsmen and service providers to quickly join and link to the electronic national e-invoicing system to benefit from the advantages provided by the department .

The Director General of the ISTD, Dr. Husam Abu Ali, during his meeting with representatives of the commercial sector at the Zarqa Chamber of Commerce in the presence of the President of the Zarqa Chamber of Commerce, Mr. Hussein Shreim, members of the Board of Directors and the representative of the Jordan Chamber of Commerce, Mr. Khattab Al-Banna, said that the Income Tax Law No. 38 of 2018 stipulates through the provisions of paragraph (f) of Article (23) that "the person is obligated to issue an original invoice for providing any service or selling any good in the Kingdom, and all Matters related to e-invoicing

 systems, their issuance, control and the categories excluded from them under a system issued for this purpose, where based on the provisions of this paragraph, the Organizing and Controlling Invoicing Affairs Regulation No. (34) of 2019 were issued.

Based on the provisions of Article (16) of the Organizing and Controlling Invoicing Affairs Regulation No. (34) of 2019, the Executive Instructions for the Organizing and Controlling Invoicing Affairs Regulation No. (1) of 2019 were issued.

Abu Ali said that there are many advantages of the electronic national e-invoicing system, as it will contribute to reducing human intervention, facilitating the procedures for auditing taxpayers' files, speeding up the completion of their transactions, speeding up their obtaining tax clearance, as well as contributing to getting rid of the burden of transferring invoice books and financial statements from companies to tax auditors' offices, as well as there will be special treatment for the returns that are submitted by taxpayers who are committed to the e-invoicing system when choosing the audit sample.

During the meeting, Abu Ali pointed out that the electronic national e-invoicing system was taken into account to be easy to deal with all categories and persons and not to entail any costs, burdens and material costs related to joining, linking and using the categories obligated to issue the invoice.

 He explained that the system aims to speed up the completion of tax transactions for taxpayers, speed up the completion of their transactions, facilitate their procedures and obtain tax discharge, as well as aims to enhance confidence between the department and taxpayers, as well as enables the unification of the foundations and pillars of invoices for all taxpayers.

During the meeting, Abu Ali explained that Article (5) of the Organizing and Controlling Invoicing Affairs Regulation specified the main pillars of the original invoice for tax purposes that the seller of any good or service whose value is not less than one dinar so that it contains the serial number, the seller's full name and address, the seller's tax number if he is registered in the sales tax, the national number if he is not registered in the sales tax, the date of organizing and issuing the invoice, and a statement of the type, quantity, value of the good or service sold. And total value for the invoice.

Abu Ali explained that the invoice must contain the name of the buyer clearly in the event of selling the good and service on time or selling 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 if the value of the invoice exceeds 10,000 dinars, the seller proves its receipt by the buyer.

He pointed out that under the provisions of the Organizing and Controlling Invoicing Affairs Regulation and the instructions issued thereunder, licensed establishments and businesses whose annual sales are less than (75) thousand dinars, including groceries (mini market, supermarket, or shop), and the like, in addition to licensed crafts in any of the governorates of the Kingdom 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.

 He explained that specialized sectoral teams have been formed for the categories covered by the e-invoicing system in order to meet with them, guide them, educate them, assist them technically and technically, facilitate the procedures for linking to the system and use one of the platforms that suit each taxpayer.

He pointed out that the national e-invoicing system is an integrated computerized system within the best international practices in this field, capable of accommodating computerized systems through electronic connectivity and harmonizing computerized systems with the national electronic e-invoicing system and achieving flexibility by joining all companies and establishments that are bound by the e-invoicing system by allowing companies and establishments that do not have a computerized e-invoicing system or financial system and at the same time the possibility of joining companies and establishments that have computerized systems without abandoning their systems.

He pointed out that the system will enable the unification and application of the foundations and pillars of invoices that are issued by all taxpayers and get rid of the risks of organizing traditional invoices and their loss or damage, and the system enables taxpayers to correct any errors and make any amendment.

Abu Ali explained that the electronic invoicing platform has been provided on the department's website to allow taxpayers to issue invoices through it if they do not have an e-invoicing system or a direct link with tax if they have an e-invoicing system.

The dialogue was moderated by Mr. Hussein Shreim, President of the Zarqa Chamber of Commerce, who welcomed at the beginning of the meeting the Director General of the ISTD and praised his response to holding this meeting with the Zarqa Chamber of Commerce and representatives of the commercial sector in Zarqa Governorate to explain the electronic national e-invoicing system and the procedures for joining it and answering the inquiries and questions of the members of the association.

For his part, Mr. Khattab Al-Banna, member of the Board of Directors of the Jordan Chamber of Commerce, praised the advantages of issuing the invoice electronically through the electronic national e-invoicing system, including reducing the burden on the merchant, the taxpayer and the department.

He explained that many countries require an electronic invoice when exporting or importing goods, which indicates that the electronic invoice issued by the national e-invoicing system complies with international requirements.

The electronic invoice also proves the legitimacy of ownership of goods and services, whether from abroad or inside, and explained that the system has many other advantages that will be felt by everyone who applies the system .

The meeting was attended by members of the Board of Directors of the Zarqa Chamber of Commerce, assistants to the Director General of the ISTD, and a number of directors of directorates.