Jordan is moving forward with the implementation of its mandatory e-invoicing system, the National Billing System (NBS), which allows businesses and professionals to electronically issue and manage invoices. The NBS provides a platform for users to generate invoices directly or integrate with the system via API, streamlining the invoicing process and enhancing compliance with tax regulations.
The National Electronic Invoicing System was officially launched in 2022, and, according to the Income and Sales Tax Department (ISTD), since 31 May 2024 all taxpayers have been required to join the NBS. To support compliance, the ISTD continues to actively engage with professional groups such as the Lawyer’s Bar Association and the Doctors Syndicate Council, among others, offering them a grace period to adopt the system and waiving fines that would otherwise apply. This continued outreach aims to ensure a smooth transition for businesses and individuals, helping them avoid penalties while adapting to the new requirements.
In January 2025, the ISTD announced the expansion to Phase 2 of the NBS, through an amendment to the existing billing regulation framework yet to be published. This phase now includes local purchases of goods and services, meaning that, starting 1 April 2025, invoices for these purchases must be issued through the National Electronic Billing System to be accepted as valid for tax-deductible expenses. This measure aims to drive supplier compliance, as these electronic invoices will be required for local purchases to be considered legitimate tax-deductible expenses, ensuring greater accuracy and transparency in the tax system.
