Jordan is making progress with the second phase of its e-invoicing system. The Ministry of Finance and the Sales Tax Department have announced that Phase 2 will officially take effect on April 1, 2025. The implementation process will follow a structured approach, building upon the initial rollout that began in 2022. The JoFotara e-invoicing system registration process will conclude on May 31, 2024. Phase 2 will see businesses and individuals subject to e-invoicing requirements generating all invoices through the Jordanian National Electronic Invoicing System or an approved electronic system linked to it.
The issuance of original tax invoices will be mandatory, ensuring transactions are accurately recorded and verifiable. These measures are designed to facilitate more efficient tax audits and strengthen financial reporting compliance.
As of 1 April 2025, all entities within the scope of this phase are required to fully integrate their invoicing systems in order to comply with Amendment No. (2) of 2025. This amendment emphasises that invoices issued under the new system will be definitive proof of transactions for tax-deductibility purposes.
