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🇯🇴 Jordan - E-Invoicing Specifications (ISTD e-Invoice)

Status: 🟢 Mandatory | Active for all businesses Authority: ISTD (Income and Sales Tax Department) Platform: e-Invoice System (GST)

1. Context & Overview

Jordan has implemented mandatory e-invoicing through the ISTD. All businesses must issue electronic invoices for GST/VAT purposes.

DateScopeObligation
2018+ProgressiveInitial mandatory rollout
OngoingAll businessesContinuous reporting

2. Technical Workflow (Clearance Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to ISTD| ISTD[ISTD Platform]
    
    ISTD -->|4. Validation| V[Schema + Rules]
    V -->|5. Pre-Clearance| ISTD
    
    ISTD -->|6. Return ACK| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

  1. Tax Registration: Required
  2. Digital Certificate: ISTD-approved
  3. GST Integration: Required

3. Data Standards & Formats

A. Required Format

  • XML Format: ISTD schema
  • Encoding: UTF-8
  • Digital Signature: Required

B. Document Types

TypeDescription
Tax InvoiceStandard GST invoice
Credit/Debit NoteAdjustments

C. Critical Data Fields

  • Tax ID: Registration number
  • Invoice Number: Unique identifier
  • GST Rate: 16% standard

4. Business Model & Compliance

A. Workflow

  1. Tax Registration: Obtain Jordanian tax ID
  2. Certificate: Acquire ISTD digital certificate
  3. XML Generation: Create compliant document
  4. Signing: Apply electronic signature
  5. Submission: Send to ISTD
  6. Delivery: Send to buyer

B. Archiving

  • Retention: 6 years
  • Format: Original XML

5. Implementation Checklist

  • Tax Registration: Obtain Jordanian tax ID
  • Digital Certificate: Acquire ISTD certificate
  • XML Engine: Build ISTD schema generator
  • Signature Integration: Implement signing
  • ISTD API: Connect to platform

6. Resources