Businesses under National Electronic Invoicing System must issue invoices online — ISTD

AMMAN — Director-General of the Income and Sales Tax Department (ISTD) Hossam Abu Ali on Monday urged taxpayers subject to the National Electronic Invoicing System to comply with regulations and issue invoices electronically through the system.

Companies, establishments, professionals, service providers and craftsmen who are required to join the National Electronic Invoicing System and own computerised systems must connect to the system and issue electronic invoices, Abu Ali said.

He also called on those subject to the system without computerised systems to utilise the National Electronic Invoicing System for issuing electronic invoices. They can access the electronic invoicing platform provided on the department's website.

Regulations stipulate that the department is responsible for issuing and managing invoices through the National Electronic Invoicing Programme or through direct integration with the programme, in accordance with the established timeline. 

Furthermore, those subject to the National Electronic Invoicing System who comply with the electronic submission regulation are not required to retain paper copies of invoices, according to the amended regulations (No. 13 of 2023).

Abu Ali affirmed that the National Electronic Invoicing System will update procedures for taxpayers, reduce human intervention, facilitate the auditing of taxpayer files, expedite transactions and enable taxpayers to obtain tax clearance.

Abu Ali further explained that the regulations exempt licensed establishments and businesses with annual sales below JD75,000 from invoicing and regulation requirements. This includes grocery stores (mini-markets or supermarkets), bookstores, fruit and vegetable stores, bakeries, popular restaurants, home-based businesses, dairy stores, sewing supply stores, and licensed crafts in any of the Kingdom's governorates with annual revenues below JD30,000. Additionally, bread-only bakeries with annual sales below JD150,000 are also exempted from certain invoicing obligations.