Aliquota fiscale per regione Giordania

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Le informazioni fornite in questa pagina sono destinate esclusivamente a scopi informativi generali. Non devono essere interpretate come consulenza fiscale, né sono intese come tali. Per consigli sulle vostre specifiche responsabilità fiscali, consultate un esperto fiscale. PayPro Global non si assume alcuna responsabilità per qualsiasi azione intrapresa o non intrapresa sulla base delle informazioni qui presentate.

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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Giordania

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.

Link ufficiale del governo: Income and Sales Tax Department (ISTD)

16.00%

Aliquota IVA/imposta sulle vendite per prodotti e servizi elettronici

Tax applicable for

B2B and B2C

Meccanismo del reverse charge per le vendite B2B

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

È richiesta la convalida del codice fiscale

sì

Quando è necessario registrarsi

After exceeding JOD 30,000 for services in annual sales

Registrazione online possibile

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

È necessario un rappresentante locale

Non obbligatorio 

Procedura di registrazione

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

Elenco dei servizi digitali ed elettronici soggetti a imposta

Foreign digital services 

Sanzioni

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

Soglia di registrazione

JOD 30.000 in annual sales

Frequenza di dichiarazione

Bimestrale

Scadenza per la presentazione

Per ISTD schedule (every two months)

Requisiti di fatturazione elettronica

sì 

Conservazione dei documenti

4 years

How-To Guides: Jordan's SaaS VAT

Passo: 1 Soglia

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.

Passo: 2 Registrazione aziendale

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

Passaggio: 3 Numero TIN/VAT

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

Passo: 1 Aliquota Standard

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

Passo: 2 Formula di Calcolo

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

 

Importo dell'imposta = Prezzo netto x 16% 

Passaggio: 3 Reverse Charge (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

Passo: 1 Vendita B2C

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

Passo: 2 Vendita 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.

Passaggio: 3 Requisiti della fattura

Campi obbligatori:
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.

Passo: 1 Intervallo di presentazione

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

Passo: 2 Scadenza per la presentazione

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

Passaggio: 3 Presentazione

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

Passaggio: 4 Conservazione dei Registri

Records must be kept for at least 4 years.

Soluzione PayPro Global: Registrazione Semplificata e Rappresentanza 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.

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FAQ

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