A seller of any good or service worth at least one dinar must prepare and issue an approved invoice in at least two copies, containing mandatory data set out in the System for Organizing and Monitoring Invoicing Affairs, most notably the invoice's serial number, the seller's name and tax number, the issue date, and a description of the good or service and its total value.
Mandatory Data on the Invoice
A seller of any good or service worth at least one dinar must prepare and issue an invoice in at least two copies containing the following data:
- The invoice's serial number.
- The seller's full name and address.
- The seller's tax number if registered for sales tax, or national number if not registered.
- The date the invoice was prepared and issued.
- A statement of the type of good or service sold, its quantity, its value, and the invoice's total value.
If the sale is on credit, by installments, or in payments, the invoice must clearly include the buyer's name, and a copy of the invoice must be delivered to the buyer while the remaining copies are kept by the seller.
The Electronic Invoice and Proof of Receipt
For the purposes of implementing the System, the electronic invoice issued through the National Electronic Invoicing Program, or through a program linked to it, is the one adopted, and the Income and Sales Tax Department issues and organizes the invoice through this program or a direct link to it according to a set timetable. If the invoice's value exceeds 10,000 dinars, the seller must prove that the buyer received it.
The Registered Person's Duty to Issue a Tax Invoice
The General Sales Tax Law provides that a registered person must issue a tax invoice for the sale of a taxable good or service in accordance with the executive instructions. If an unregistered person sells a taxable good or service, the Director may require them to issue invoices, keep regular records and accounts of their sales, and retain those invoices and records for the five years following the end of the financial year in which they were issued.
Responsibility for Matching Invoice Data to Reality
Responsibility for ensuring that the data and information in the invoice match the actual facts of the sale of the good or the provision of the service rests on both the seller and the buyer alike, and each of them is responsible for invoices that do not match the actual facts. Verifying that the invoice's data genuinely matches the sale, in terms of the seller's name, tax number, and the value of the good or service, is therefore not a mere formality, but a condition for the invoice to be accepted as supporting evidence for deducting input tax or for a tax refund where its conditions are met.
Legal References
- System for Organizing and Monitoring Invoicing Affairs of 2019 — Article 4
- System for Organizing and Monitoring Invoicing Affairs of 2019 — Article 5
- General Sales Tax Law No. 6 of 1994 — Article 18
For questions about your specific situation, you can ask the Jordan Tax & Legislation Helper on Helpers, or consult a licensed chartered accountant.