Alíquota de imposto por região Jordânia

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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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Jordânia

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 oficial do governo: Income and Sales Tax Department (ISTD)

16.00%

Alíquota de IVA/imposto sobre vendas de produtos e serviços eletrônicos

Tax applicable for

B2B and B2C

Mecanismo de cobrança reversa para vendas B2B

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

Validação de ID fiscal necessária

sim

Quando você tem que se registrar

After exceeding JOD 30,000 for services in annual sales

Registro online possível

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

Representante local necessário

Não obrigatório 

Procedimento de registro

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

Lista de serviços digitais e eletrônicos sujeitos a imposto

Foreign digital services 

Penalidades

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

Limite de registro

JOD 30.000 in annual sales

Intervalo de arquivamento

Bimestral

Prazo de entrega

Per ISTD schedule (every two months)

Requisitos de faturamento eletrônico

sim 

Manutenção de registros

4 years

How-To Guides: Jordan's SaaS VAT

Passo: 1 Limite

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 Registro de Empresas

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

Passo: 3 Número TIN/IVA

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

Passo: 1 Taxa Padrão

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

Passo: 2 Fórmula da Taxa

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

 

Montante do Imposto = Preço Líquido x 16% 

Passo: 3 Inversão do Sujeito Passivo (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 Vender B2C

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

Passo: 2 Vender 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.

Passo: 3 Requisitos da Fatura

Campos obrigatórios:
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 Intervalo de Declaração

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

Passo: 2 Prazo de Declaração

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

Passo: 3 Submissão

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

Passo: 4 Manutenção de registros

Records must be kept for at least 4 years.

PayPro Global Solução: Registro Simplificado e Representação Fiscal

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.

Saiba mais sobre nossos serviços de MoR.

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