Jordan is looking to implement electronic invoicing shortly, although the launch date now seems certain to slip into 2022 since original plans were made public by Ministry of Digital Economy and Entrepreneurship (MDEE) in 2019. This included a request to tender to provide the Income & Sales Tax Department (ISTD) with a specialized E- solution in invoicing and to collect data and manage information of sales processes from sellers/ buyers or any third party.
Plans to move to e-invoicing from paper-based regime
Paper-based invoicing was introduced into Jordan in 2019, requiring invoices to be produced in triplicate for the tax office. E-invoicing is permitted with agreement between the customer and the supplier. But there are no rules on the IT or procedures controlling creation, issuance, access and storage.
The government should publish an implementation roadmap and technical requirements before the end of this year.
Key functionality of Jordanian e-invoice system
- Ability to verify that the Invoices data are correct through the automated verification.
- Facility to interact with seller & buyer in order to correct the e-Invoice through credit and debit notes.
- Built-in and provide data analysis solutions that can detect anomalies.
- Ability to differentiate between multiple invoices transaction.
- Ability to handle real time submission of individual invoices as well as batched submission of multiple invoices.
- Ability to generate one accumulated daily invoice for the Sellers (per branch) who has approval for such procedure.
- Ability to handle international transactions.
- Ability to verify paid tax- invoices & provide the service of refunding the (foreigners/ tourists) with paid tax.
- Optionally, system has the ability to generate or verify GST/SST returns based on the information received.
Middle East & Africa e-invoicing
|Country||Date||Comments (click for details)|
|Egypt||Sep 2021||Pre-clearance model roll out 2021-22|
|Israel||Proposal||Pre-clearance to follow Chile model|
|Jordan||Proposal||Pre-clearance e-invoices and pre-filled VAT returns|
|Kenya||Aug 2021||TIMS e-invoice|
|Nigeria||Apr 2021||Automated Tax Administration System ATAS|
|Oman||Jan 2023||Potential e-invoicing implementation|
|Saudi Arabia||Dec 2021||Pre-clearance e-invoicing|
|Tanzania||2022||VFD pre-clearance e-invoicing|
|Uganda||Jan 2021||Pre-clearance e-invoice and fiscal cash registers|