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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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约旦

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.

官方政府链接： Income and Sales Tax Department (ISTD)

16.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

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

需要验证税务识别号

是

何时需要注册

After exceeding JOD 30,000 for services in annual sales

可在线注册

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

需要当地代表

非强制性 

注册流程

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

应纳税的数字和电子服务清单

Foreign digital services 

罚款

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

注册门槛

JOD 30.000 in annual sales

申报间隔

双月

申报截止日期

Per ISTD schedule (every two months)

电子发票要求

是 

记录保存

4 years

How-To Guides: Jordan's SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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

步骤：3 纳税人识别号/增值税号

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

步骤：1 标准税率

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

步骤：2 税率公式

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

 

税额 = 净价 x 16% 

步骤：3 反向收费 (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

步骤：1 B2C销售

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

步骤：2 B2B销售

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.

步骤：3 发票要求

必填字段：
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.

步骤：1 申报周期

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

步骤：2 申报截止日期

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

步骤：3 提交

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

步骤：4 记录保存

Records must be kept for at least 4 years.

PayPro Global 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

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