22/12/2022

Director General of the ISTD, Dr. Husam Abu Ali, confirmed that the e- invoicing national system will not impose any additional financial costs or burdens on the taxpayers, in addition to that the procedures for joining this system are simple and easy and will have a role in facilitating the taxpayers and will work to reduce human intervention And facilitating procedures for auditing taxpayers' files, speeding up the completion of their tax transactions, and speeding up their obtainment of tax clearance.

Abu Ali said that the national e-invoicing system will enhance trust between the department and the taxpayers, in addition to the taxpayer's commitment to tax legislation and achieve tax justice.

The Director General of the ISTD during a dialogue workshop held at the Amman Chamber of Industry for members of the Association of Tax Experts and tax representatives, indicated that the national e - invoicing system is an integrated computerized system within the best international practices in this field and achieves flexibility by allowing all companies and establishments bound by the e- invoicing system to join by allowing companies to and establishments that do not have e- invoicing system or a computerized financial system, and at the same time the possibility of joining companies and establishments that have computerized systems without abandoning their systems.

And The Director General indicated that the system will enable the unification and application of the foundations and elements of the invoices that are issued by all taxpayers and get rid of the risks of organizing traditional invoices and their loss or damage.

As well as removing the burdens and risks of transferring invoice books and financial data from companies to tax auditors' offices. Rapid access to tax services, completion of tax audit procedures for taxpayers, obtaining tax clearance, and unifying the foundations for organizing and issuing invoices in economic sectors, which contributes to disclosure and transparency for these sectors. And he indicated that the entities charged with the obligation to join the e invoicing system are institutions and companies, institutions and individuals, with the exception of those who have been excluded from the application of the e-invoicing system according to the system and instructions issued. In accordance with it and in all cases, including those that do not currently use the electronic billing system or use the traditional e-invoicing system. Or you use an office invoicing system or you use a computerized system or a invoicing system.

Abu Ali explained that an electronic e-invoice platform 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.

And he indicated that the electronic invoice is issued and preserved in an organized electronic format through a secure and protected electronic system and contains the conditions of the tax invoice.

The Director General of Income and Sales Tax said that for this purpose, the department has allocated work teams to assist, guide and educate taxpayers on how to connect to the e-invoice system, and use one of the platforms that suits each taxpayer.

He pointed out that Income Tax Law No. 38 of 2018 obliges, through the provisions of Paragraph (f) of Article (23), that “The person is obligated to issue an original invoice in exchange for providing any service or selling any commodity in the Kingdom, and all affairs related to electronic invoice systems are organized, issued, and monitored, and the groups excluded from it are according to an issued system. for this purpose, " based on the provisions of this paragraph, Regulation No. (34) of 2019 was issued for regulating and controlling invoicing affairs.

And based on the provisions of Article (16) of the invoicing Affairs Regulation and Control Regulation No. (34) of 2019, the Executive Instructions for invoicing Affairs and Control No. (1) of 2019 were issued.

Abu Ali clarified during the meeting that Article (5) of the invoicing regulation and control system determined the main elements of the original invoice for tax purposes as follows:

A) The seller of any commodity or service whose value is not less than one dinar must organize and issue an invoice in at least two copies containing the following data:

1- The serial number.

2 - The full name and address of the seller.

3 -The tax number of the seller if he is registered in the sales tax and the national number if he is not registered with the sales tax.

4 - The date of organizing and issuing the invoice.

5 - A statement of the type of commodity or service sold, its quantity and value, and the total value of the invoice.

b) The invoice must clearly contain the name of the buyer in the event that the commodity or service is sold on credit or in installments or in installments.

C) 1- A copy of the invoice must be delivered to the buyer according to the method used in organizing and issuing the invoices, and the rest of the copies are kept with the seller.

2 - If the value of the invoice exceeds 10,000 dinars, the seller proves that it has been received by the buyer.

He pointed out that Article (9) of the system for regulating and supervising billing affairs stipulates that every seller must enable the department to transfer all data and information related to invoices and their contents electronically, and that the unit established in the department assumes this responsibility.

Regarding the parties excluded from organizing and issuing the bill, Dr. Husam Abu Ali explained that according to the provisions of the system for organizing and controlling invoicing affairs and the instructions issued according to it the following categories are excluded from organizing and issuing the invoice:

A) The following licensed establishments and businesses whose annual sales are less than (75) thousand dinars:

•  Groceries (mini-market, supermarket, or shop).

 • Libraries selling books and stationery.

 • Shops selling vegetables and fruits.

 • Shops selling household appliances.

• Bakeries.

 •Popular restaurants.

•  Home Business .

 •Dairy stores.

• Shops selling sewing tools.

B) Crafts licensed in any of the Kingdom's governorates, according to the applicable legislation, whose annual revenues are less than (30) thousand dinars.

C) Bakeries that sell bread only and whose annual sales are less than (150) thousand dinars.

The Director General gave a detailed presentation on the procedures for joining the Jordanian electronic national e-invoice system, including the steps that can be followed by entering the department's website.

Abu Ali thanked the taxpayers who took the initiative to join to the national e-invoice system and called on all taxpayers to join to the Jordanian electronic national e-invoice system And in the event of any inquiry or clarification, direct it to the head of one of the teams that were formed for the purposes of assisting, guiding and directing the taxpayers, each according to his competence..

It is noteworthy that the ISTD will continue to hold a series of meetings with various agencies, sectors and houses of expertise in order to inform them of the procedures for joining and using the national e-invoice system and to answer their inquiries about it.

Mr. Hashem Hamza, head of the Tax Experts Association, welcomed at the beginning of the meeting the Director General of the ISTD and praised his quick response to holding this meeting with the members of the association to explain the system and the procedures for joining it and answer the inquiries and questions of the participants.

The meeting was attended by assistants to the general manager and a number of advisors, managers and members of the Tax Experts Association.

It is noteworthy that the ISTD issued a video to guide taxpayers to join to the Jordanian national electronic e-invoice system.