Taux de taxe par région Jordanie

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Les informations fournies sur cette page sont destinées à des fins d'information générale uniquement. Elles ne doivent pas être interprétées comme des conseils fiscaux, et ne le sont pas. Pour obtenir des conseils sur vos responsabilités fiscales spécifiques, consultez un expert fiscal qualifié. PayPro Global n'assume aucune responsabilité pour toute action entreprise ou non entreprise sur la base des informations présentées ici.

Jordan applies a standard 16% General Sales Tax (GST)—operating similarly to a traditional VAT framework—which is administered by the Income and Sales Tax Department (ISTD). Under rules established via a dedicated e-commerce compliance portal, non-resident providers of digital products and electronic services to Jordanian consumers are required to register and account for GST regardless of local monetary thresholds. Compliance follows a bi-monthly reporting cycle, and domestic taxpayers must integrate with the JoFotara national electronic invoicing system, which became fully mandatory for all business sectors under a phased clearance model.

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Jordanie

Jordan applies a General Sales Tax (GST), similar in operation to VAT, at a standard rate of 16%. A special rate of 24% applies to certain telecommunications services. Foreign providers of digital services to Jordanian consumers use a dedicated online compliance portal launched in early 2024.

Lien officiel du gouvernement : Income and Sales Tax Department (ISTD)

16.00%

Taux de TVA/taxe de vente sur les produits et services électroniques

Tax applicable for

B2B and B2C

Mécanisme d'autoliquidation pour les ventes B2B

Yes (general GST reverse charge for imported services per Jordan GST Act)

Validation du numéro d'identification fiscale requise

oui

Quand devez-vous vous enregistrer ?

After exceeding JOD 30,000 for services in annual sales

Enregistrement en ligne possible

Yes (special foreign digital services portal launched early 2024 via ISTD)

Représentant local requis

Non obligatoire 

Procédure d'enregistrement

Foreign digital providers: special compliance portal via ISTD; resident businesses register via standard ISTD process

Liste des services numériques et électroniques passibles de la taxe

Foreign digital services 

Pénalités

Late filing penalties per ISTD;

corporate income tax late-filing penalty JOD 1,000 (shareholding companies) / JOD 300 (other entities) — GCT-specific penalties per ISTD schedule

Seuil d'imposition

JOD 30.000 in annual sales

Fréquence de déclaration

Bimestrielle

Date limite de dépôt

Per ISTD schedule (every two months)

Exigences en matière de facturation électronique

oui 

Tenue des dossiers

4 years

How-To Guides: Jordan's SaaS VAT

Étape : 1 Seuil

Jordan’s taxation of digital services is based on the General Sales Tax Law No. (6) of 1994, as amended (including updates through 2023). Income and Sales Tax Department (ISTD) introduced an administrative e-commerce framework and online registration portal for non-resident digital service providers in 2024, enabling foreign suppliers to register, file, and remit GST on digital transactions in Jordan.

 

The mandatory registration threshold for the service sector is JOD 30,000 in a 12-month period. Non-resident digital service providers exceeding this must register.

Étape : 2 Immatriculation de l'entreprise

Non-residents without a local branch can register via the ISTD E-Commerce Platform. Local incorporation is not required for SaaS providers selling remotely.

Étape : 3 Numéro TIN/TVA

Registered entities receive a Tax Identification Number (TIN) from the ISTD.

Étape : 1 Taux standard

The standard General Consumption Tax (GCT) rate is 16%

Étape : 2 Formule de calcul du taux

To calculate your tax amounts, please use the following formula:

 

Montant de la TVA = Prix net x 16 % 

Étape : 3 Autoliquidation (B2B)

Applies. When selling to a GST-registered business in Jordan, the Reverse Charge Mechanism (RCM) shifts the tax liability to the buyer. The seller does not collect the 16% GST if the buyer provides a valid TIN.a

Étape : 1 Vente B2C

The seller must charge 16% GST at the point of sale and remit it to the ISTD.

Étape : 2 Vente B2B

GST is generally not charged by the foreign seller; the Jordanian business customer accounts for it via RCM. You must verify the buyer’s TIN.

Étape : 3 Mentions obligatoires sur les factures

Champs obligatoires :
1) Supplier Name & Address
2) Supplier TIN
3) Sequential Invoice Number
4) Date of Issue
5) Description of Services (SaaS)
6) Buyer Name & TIN (for B2B)
7) Total Amount, and 8) GST Amount/Rate.

 

Note: Jordan’s JoFotara e-invoicing mandate (2025) requires digital transmission/validation for local entities.

Étape : 1 Périodicité de dépôt

Taxes are filed monthly generally Bi-monthly (every two months) for GST.

Étape : 2 Date limite de dépôt

The filing deadline is within one month following the end of the tax period (e.g., Jan-Feb period is due by March 31).

Étape : 3 Soumission

File through the ISTD E-Commerce Portal. Payments are typically made via eFAWATEERcom or bank transfer using IBAN.

Étape : 4 Tenue des dossiers

Records must be kept for at least 4 years.

Solution PayPro Global : Enregistrement simplifié et Représentation fiscale

Navigating Jordan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

En savoir plus sur nos services de MoR.

FAQ

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