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Jordan GST on digital services update

General Sales Tax non-resident compliance portal launched

Foreign providers of digital services to Jordanian consumers should now use a special online compliance portal for General Sales Tax (GST) reporting.

Launched at the start of 2024, it provides easy GST registration and ongoing compliance for non-resident providers of electronic, digital, broadcast or telecoms services.

There a VAT registration threshold of JOD30,000 (approximately €39,000) per annum for services.  Previously, a local representative had to be appointed and a local establishment formed to comply with VAT rules.

The Standard Sales Tax rate in Jordan is 16%. However, some telecoms services related to digital services in other countries also attract the Special Tax rate of 24%.

Any providers liable to GST may register with Income and Sales Tax Department on the new platform. The platform also provides companies with essential information on the current tax legislation in Jordan.

Africa & Middle East VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Algeria 9% Jan 2020 Nil
Angola 14% Oct 2019
Bahrain 10% Jan 2019 Nil
Benin 18% Oct 2023 TBC
Botswana 14% 2024 - Pending implementation
Cameroon 19.5% Jan 2020 XAF 50 million
Congo, Democratic Republic 16% Jan 2024 -
Egypt 14% Sep 2016 EGP 500,000
Ghana 12.5% Apr 2022 GHS 200,000
Israel 17% TBC Proposals withdrawn
Ivory Coast 18% 2022 -
Jordan 16% JOD 30,000
Kenya 16% Sep 2013 - Registration threshold removed 2023
Kuwait 5% Jan 2024? - TBC
Mauritius 15% 2020
Morocco 20% 2024
Nigeria 7.5% Jan 2020 $25,000
Oman 5% Apr 2021 OMR 35,000
Rwanda 18% TBC
Saudi Arabia 15% Jan 2018 Nil
Senegal 18% Apr 2024 Nil Fiscal representative required
Sierra Leone 15% SLE 100,000
South Africa 15% Jun 2014 ZAR 1 million
Tanzania 18% Jul 2022 Nil Residents since Jul 2015
Tunisia 19% Jan 2020 Nil Withholding VAT; 3% Royalty Tax
Uganda 18% Jan 2020 UGX 150m
United Arab Emirates 5% Jan 2018 AED 375,000
Zimbabwe 14.5% Jan 2020 Nil
Zambia 16% Jan 2024 Fiscal Representative req'd

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