JoFotara CompliantCountry guide

Jordan - eInvoicing Mandates

Complete guide to implementing JoFotara-compliant e-invoicing in Jordan. Our platform simplifies integration with the Jordanian National Electronic Invoicing System, ensuring seamless compliance with ISTD requirements.

JoFotaraCompliant

ISTDCertified

B2B/B2CSupported

Apr 2025Mandatory

Reporting Mandates

JoFotara eInvoicing
ISTD Compliance

Exchange Networks

JoFotara Portal
NBS System

Supported Documents

Income Invoices
General Sales Invoices
Special Sales Invoices
Credit Invoices

Introduction to Jordan E-Invoicing

Jordan is implementing a comprehensive electronic invoicing system through the Income and Sales Tax Department (ISTD) as part of its digital transformation strategy for tax compliance. The JoFotara system (الفاتورة الأردنية) is the national e-invoicing platform designed to enhance tax transparency, reduce fraud, and streamline VAT reporting.

Key Authorities

Authority	Role	Responsibilities
Income and Sales Tax Department (ISTD)	Primary regulatory body for e-invoicing	• Developing and managing the JoFotara platform • Setting compliance requirements and technical specifications • Managing the phased rollout for businesses • Validating and clearing submitted e-invoices • Enforcing compliance and issuing penalties Website: istd.gov.jo
Ministry of Finance	Fiscal policy and oversight	• Setting overall tax policy direction • Coordinating with ISTD on e-invoicing regulations • Overseeing national digital transformation initiatives Website: mof.gov.jo

Digital Transformation Vision

The e-invoicing mandate supports Jordan's broader economic modernization objectives:

Objective	Description
Tax Modernization	Digitize invoicing and tax reporting for improved accuracy
Revenue Enhancement	Reduce the tax gap through real-time transaction monitoring
Fraud Prevention	Combat tax evasion with electronic verification and audit trails
Business Efficiency	Eliminate paper-based invoicing and reduce manual processes
Transparency	Enable data-driven fiscal policy decisions

E-Invoicing Overview

Jordan's e-invoicing system, known as JoFotara, was introduced by ISTD with a phased rollout. The system requires businesses to generate, submit, and manage electronic invoices through the JoFotara portal or via API integration through approved electronic systems.

Phased Rollout

Phase 1 (2024): Large taxpayers mandated to issue electronic invoices through JoFotara or approved systems
Phase 2 (April 1, 2025): All businesses and individuals subject to e-invoicing must generate invoices through JoFotara or an approved electronic system linked to it. Local purchases of goods and services are also included.

System Architecture

Component	Description
JoFotara Portal	Central platform operated by ISTD for invoice validation and clearance
National Billing System (NBS)	The broader electronic billing framework
Approved Electronic Systems	Third-party systems linked to JoFotara for invoice submission
UUID	Unique identifier assigned after invoice validation
QR Code	Machine-readable verification code for validated invoices

Invoice Types

Type	Description
Income	Standard income invoice for services and professional fees
General Sales	Invoice for general sales of goods and services
Special Sales	Invoice for special sales transactions

Credit Invoices

Credit invoices (returns/adjustments) are supported by referencing the original invoice. They allow businesses to issue corrections against previously submitted invoices.

For official updates and detailed information, please refer to the ISTD website and the JoFotara portal.

Jordan E-Invoicing and Fiscalization Mandates

Jordan has implemented a mandatory e-invoicing system through ISTD's JoFotara program. This section outlines the mandate requirements affecting businesses operating in Jordan.

ISTD JoFotara eInvoicing

The Income and Sales Tax Department (ISTD) introduced the JoFotara electronic invoicing mandate with a phased rollout, establishing a system for real-time tax compliance and invoice validation.

What is JoFotara?

JoFotara (الفاتورة الأردنية) is Jordan's mandatory e-invoicing platform that requires businesses to generate and submit electronic invoices through ISTD-approved systems. All invoices must be validated through the JoFotara system before being considered valid tax documents.

Regulatory Framework

Component	Details
Issuing Authority	Income and Sales Tax Department (ISTD)
Program Name	JoFotara (الفاتورة الأردنية)
Linked System	National Billing System (NBS)
Model	Clearance (Pre-validation)
Phase 1	2024 — Large taxpayers
Phase 2	April 1, 2025 — All businesses and individuals
Registration Deadline	May 31, 2024 — All taxpayers must register with NBS

Who Must Comply?

Category	Scope
Business Type	All businesses and individuals subject to e-invoicing
Transaction Types	B2B, B2C, and local purchases of goods and services
Phase 2 Expansion	Includes local purchases — invoices must be issued through NBS to be valid for tax-deductible expenses

How It Works

The Jordanian e-invoicing system uses a clearance model:

Transaction	Process	Flow
Standard Invoice	Clearance	Invoice is submitted to JoFotara for validation → UUID and QR code returned → shared with buyer
Credit Invoice	Clearance	Credit note referencing original invoice → submitted to JoFotara → validated

All invoices require submission through an approved electronic system connected to JoFotara.

Invoice Types

Type	Description
Income	Standard income invoice for services, professional fees, and similar
General Sales	Invoice for general sales of goods and services with sales tax
Special Sales	Invoice for special sales transactions

Key Requirements

#	Requirement	Description
1	NBS Registration	All taxpayers must register with the National Billing System
2	Approved System	Use JoFotara portal directly or an approved electronic system linked to it
3	TIN Registration	Valid Tax Identification Number from ISTD
4	Client Credentials	Obtain `client_id` and `client_secret` from JoFotara portal
5	Income Source	Specify the income source sequence for the business
6	Real-time Submission	All invoices must be submitted and validated through JoFotara

Tax Categories

Jordan supports three tax categories for invoice line items:

Category	Description	Typical Rate
Standard	Standard sales tax rate	16%
Zero	Zero-rated supplies	0%
Exempt	Exempt from sales tax	N/A

Penalties for Non-Compliance

Businesses that fail to register with the NBS by the deadline or do not issue invoices through an approved system may face penalties from ISTD, including fines and potential restrictions on tax deductions for unregistered local purchases.

Implementation

Step	Action	Purpose
1. Register with NBS	Register your business on the JoFotara portal	Meet the registration deadline requirement
2. Obtain Credentials	Get `client_id` and `client_secret` from JoFotara	Enable API access
3. Select Provider	Choose Flick or another approved electronic system	Facilitate API integration
4. Onboard	Register your business via the onboarding API	Connect to JoFotara
5. Test	Submit test invoices in the sandbox environment	Verify integration
6. Go Live	Begin submitting invoices through production	Achieve compliance

For official compliance timelines and updates, refer to the ISTD website and JoFotara portal.

JoFotara E-Invoicing with Flick

The JoFotara system requires businesses to submit electronic invoices for validation through the ISTD platform. Flick acts as an approved electronic system, handling submission and validation on behalf of your business.

What is JoFotara?

JoFotara is Jordan's centralized e-invoicing platform operated by the Income and Sales Tax Department (ISTD). It validates all electronic invoices and returns a UUID and QR code for verified documents. Flick simplifies this process by providing a clean API interface that handles the JoFotara integration.

The Clearance Model

JoFotara uses a pre-clearance model where every invoice must be validated before it is considered a valid tax document:

Flow	Invoice Type	Process
Standard	Income, General Sales, Special Sales	Invoice submitted to JoFotara → validated → UUID and QR code returned
Credit	Credit Invoice (Return)	Credit note referencing original → submitted to JoFotara → validated

Standard Invoice Flow

Create the invoice with all mandatory fields
Submit to JoFotara via Flick's API
JoFotara validates the invoice against ISTD business rules
If valid, a UUID and QR code are returned
Invoice is delivered to the buyer

Credit Invoice Flow

Create a credit invoice referencing the original invoice
Include the original invoice's UUID and reference number
Submit to JoFotara via the same API endpoint
JoFotara validates and returns a new UUID and QR code

Integration Overview

Flick provides two API endpoints for JoFotara integration:

Step	Endpoint	Description
1. Onboard	`POST /v1/onboarding/participant/onboard`	Register your business as a participant
2. Submit Invoice	`POST /v1/invoice/submit`	Submit standard or credit invoices

Authentication

All API calls require the x-flick-auth-key header for authentication, and invoice submissions require the participant_id header to identify the onboarded participant.

Header	Required For	Description
`x-flick-auth-key`	All endpoints	Your Flick API key
`participant_id`	Invoice submission	UUID of the onboarded participant
`Content-Type`	All POST requests	Must be `application/json`

Invoice Types

JoFotara supports three invoice type codes:

Code	Description	Use Case
income	Income invoice	Professional services, consultancy fees, rental income
general_sales	General sales invoice	Standard sale of goods and services
special_sales	Special sales invoice	Special transaction categories

Payment Methods

Code	Description
cash	Cash payment
receivable	Receivable / credit payment

Currency

The default currency is JOD (Jordanian Dinar). The documentCurrencyCode field accepts any valid ISO 4217 currency code.

Key Components

UUID

After successful validation, JoFotara assigns a UUID — a unique identifier for the document within the system.

QR Code

Validated invoices receive a QR code (Base64 encoded) that allows buyers and authorities to verify the document's authenticity.

Standards and Format

Standard	Specification
Format	JSON
Encoding	UTF-8
Currency	JOD (default), other currencies supported
Tax System	Sales Tax (16% standard)
Network	JoFotara / NBS Portal

For detailed API integration steps and code samples, refer to the eInvoicing Lifecycle and Examples sections.

JoFotara Invoice Datapoints

These are the datapoints used in the JoFotara e-invoicing API for generating and submitting invoices in Jordan.

Top-Level Invoice Fields

invoice_ref_number

Requirement: Mandatory
Type: String

Unique Invoice Reference Number. Must be sequential within your system.

Regional API

JSON

{
  "invoice_ref_number": "INV-2025-001"
}

Rules:

Must be unique within your system
Should follow a sequential pattern

issue_date

Requirement: Mandatory
Type: Date (YYYY-MM-DD)

The date on which the invoice was issued.

Regional API

JSON

{
  "issue_date": "2025-03-28"
}

Rules:

Must be in ISO 8601 format: YYYY-MM-DD

issue_time

Requirement: Mandatory
Type: Time (HH:MM:SS)

The time at which the invoice was issued.

Regional API

JSON

{
  "issue_time": "14:30:00"
}

Rules:

Must be in 24-hour format: HH:MM:SS

InvoiceTypeCode

Requirement: Mandatory
Type: String

Specifies the type of invoice being issued.

Regional API

JSON

{
  "InvoiceTypeCode": "income"
}

Allowed Values:

Code	Description
income	Income invoice — professional services, consultancy, rental
general_sales	General sales invoice — standard sale of goods and services
special_sales	Special sales invoice — special transaction categories

paymentMethod

Requirement: Mandatory
Type: String

The payment method for the invoice.

Regional API

JSON

{
  "paymentMethod": "cash"
}

Allowed Values:

Value	Description
cash	Cash payment
receivable	Receivable / credit payment

isCreditInvoice

Requirement: Mandatory
Type: Boolean

Indicates whether this is a credit invoice (return/adjustment).

Regional API

JSON

{
  "isCreditInvoice": false
}

Rules:

Set to false for standard invoices
Set to true for credit invoices (returns) — additional fields become required

documentCurrencyCode

Requirement: Mandatory
Type: String (ISO 4217)

Currency code for the invoice.

Regional API

JSON

{
  "documentCurrencyCode": "JOD"
}

Rules:

Must be a valid ISO 4217 currency code
Default is JOD (Jordanian Dinar)

Description

Requirement: Optional
Type: String

Free-text description of the invoice.

Regional API

JSON

{
  "Description": "Standard sales invoice"
}

Buyer Details — `buyer_details`

Contains information about the customer to whom the invoice is being issued.

buyer_name

Requirement: Mandatory
Type: String

The name of the customer.

Buyer Identification

At least one of the following identification fields is required:

Field	Description
`buyer_tin`	Tax Identification Number of the customer
`buyer_nin`	National Identification Number
`buyer_pn`	Personal Number

Optional Buyer Fields

Field	Type	Description
`city_code`	String	City code (e.g., `JO-IR` for Irbid)
`postal_code`	String	Postal code
`phone`	String	Phone number

Full buyer_details Example

Regional API

JSON

{
  "buyer_details": {
    "buyer_name": "Jordan Buyer Co.",
    "buyer_tin": "987654321",
    "buyer_nin": "NIN123456",
    "buyer_pn": "PN789012",
    "city_code": "JO-IR",
    "postal_code": "21110",
    "phone": "+962791112233"
  }
}

Line Items — `lineitems[]`

An array of items included in the invoice. At least one item is mandatory.

description

Requirement: Mandatory
Type: String

Name or description of the item.

quantity

Requirement: Mandatory
Type: Integer (positive)

The quantity of items.

tax_category

Requirement: Optional
Type: String
Default: Standard

Specifies the tax category for this line item.

Value	Description	Rate
Standard	Standard sales tax rate	16%
Zero	Zero-rated supplies	0%
Exempt	Exempt from sales tax	N/A

tax_exclusive_price

Requirement: Mandatory
Type: Number (positive)

The total price of the line item before tax.

unit_price

Requirement: Mandatory
Type: Number (positive)

The unit price per item.

tax_percentage

Requirement: Mandatory
Type: Number (0–1)

Tax rate as a decimal. For example, 0.16 represents 16%.

Regional API

JSON

{
  "lineitems": [
    {
      "description": "Consulting Services",
      "quantity": 2,
      "tax_category": "Standard",
      "tax_exclusive_price": 500.00,
      "unit_price": 250.00,
      "tax_percentage": 0.16
    }
  ]
}

discounts

Requirement: Optional
Type: Array

Line-item level discounts. Each discount has:

Field	Type	Description
`amount`	Number	Discount amount
`reason`	String	Reason for the discount

Regional API

JSON

{
  "lineitems": [
    {
      "description": "Consulting Services",
      "quantity": 2,
      "tax_category": "Standard",
      "tax_exclusive_price": 500.00,
      "unit_price": 250.00,
      "tax_percentage": 0.16,
      "discounts": [
        {
          "amount": 25,
          "reason": "Volume discount"
        }
      ]
    }
  ]
}

Credit Invoice Fields

These fields are required when isCreditInvoice is true.

originalInvoiceID

Requirement: Mandatory (for credit invoices)
Type: String (min 5 chars)

The reference number of the original invoice being adjusted.

originalInvoiceUuid

Requirement: Mandatory (for credit invoices)
Type: String (min 5 chars)

The UUID of the original invoice (returned when the original was submitted).

originalFullAmount

Requirement: Mandatory (for credit invoices)
Type: Number (positive)

The full amount of the original invoice.

reasonForReturn

Requirement: Mandatory (for credit invoices)
Type: String (min 5 chars)

The reason for the credit/return.

Regional API

JSON

{
  "isCreditInvoice": true,
  "originalInvoiceID": "INV-2025-001",
  "originalInvoiceUuid": "82042402-5186-4450-8f69-1acf1de46e72",
  "originalFullAmount": 1700.00,
  "reasonForReturn": "Goods returned due to quality issues"
}

Additional Resources

eInvoicing Lifecycle — Step-by-step API integration guide
Examples — Complete invoice examples
Mandates — Compliance requirements

JoFotara eInvoicing Lifecycle

This guide covers the complete lifecycle of e-invoicing in Jordan, from participant onboarding through to submitting standard and credit invoices via the Flick API.

Overview

The JoFotara e-invoicing lifecycle involves two main stages:

Stage	Endpoint	Method	Purpose
1. Onboard Participant	`/v1/onboarding/participant/onboard`	`POST`	Register your business as a participant
2. Submit Invoice	`/v1/invoice/submit`	`POST`	Submit standard or credit invoices

1. Onboard Participant

Register your business with the JoFotara system through Flick. This creates a participant record and returns a participant_id for subsequent API calls.

Prerequisites

Valid TIN from ISTD
client_id and client_secret from the JoFotara portal
Income source sequence from JoFotara (found under column "تسلسل مصدر الدخل")
Business registration details

Request

Endpoint: POST /v1/onboarding/participant/onboard

Headers:

x-flick-auth-key: Your Flick API key
Content-Type: application/json

Regional API

JSON

{
  "participant_name": "Acme Corporation",
  "participant_tin": "123456789",
  "default_income_source": "SALES",
  "city_code": "JO-AM",
  "postal_code": "11110",
  "phone": "+962791234567",
  "client_id": "your-jordan-client-id",
  "client_secret": "your-jordan-client-secret"
}

Request Fields

Field	Type	Required	Description
`participant_name`	String	Yes	Business name
`participant_tin`	String	Yes	Tax Identification Number from ISTD
`default_income_source`	String	Yes	Income source sequence from JoFotara portal
`city_code`	String	Yes	City code (e.g., `JO-AM` for Amman)
`postal_code`	String	Yes	Postal/ZIP code
`phone`	String	Yes	Phone number
`client_id`	String	Yes	Jordan API client ID from JoFotara portal
`client_secret`	String	Yes	Jordan API client secret from JoFotara portal

Response

JSON

{
  "status": "success",
  "message": "Participant onboarded successfully",
  "data": {
    "id": "da5449e9-000a-4376-a603-d664422ac59e",
    "participant_name": "Acme Corporation",
    "tin": "123456789"
  }
}

The id returned is your participant_id — use it in the header of all subsequent invoice submissions.

2. Submit Invoice

Submit a standard or credit invoice to JoFotara for validation. The same endpoint handles both types — set isCreditInvoice to true for credit invoices.

Request

Endpoint: POST /v1/invoice/submit

Headers:

x-flick-auth-key: Your Flick API key
participant_id: Your participant ID from onboarding
Content-Type: application/json

Standard Invoice

Regional API

JSON

{
  "invoice_ref_number": "INV-2025-001",
  "issue_date": "2025-03-28",
  "issue_time": "14:30:00",
  "InvoiceTypeCode": "income",
  "paymentMethod": "cash",
  "isCreditInvoice": false,
  "documentCurrencyCode": "JOD",
  "Description": "Standard sales invoice",
  "buyer_details": {
    "buyer_name": "Jordan Buyer Co.",
    "buyer_tin": "987654321",
    "buyer_nin": "NIN123456",
    "buyer_pn": "PN789012",
    "city_code": "JO-IR",
    "postal_code": "21110",
    "phone": "+962791112233"
  },
  "lineitems": [
    {
      "description": "Consulting Services",
      "quantity": 2,
      "tax_category": "Standard",
      "tax_exclusive_price": 500.00,
      "unit_price": 250.00,
      "tax_percentage": 0.16
    },
    {
      "description": "Software License",
      "quantity": 1,
      "tax_category": "Standard",
      "tax_exclusive_price": 1200.00,
      "unit_price": 1200.00,
      "tax_percentage": 0.16
    }
  ]
}

Standard Invoice Response

JSON

{
  "status": "success",
  "data": {
    "uuid": "82042402-5186-4450-8f69-1acf1de46e72",
    "qr_code": "ASQ4MjA0MjQwMi01MTg2LTQ0NTAtOGY2OS0xYWNmMWRlNDZlNzICCnNlbGxlcl92YXQDDUludmFsaWQgZGF0ZVoEATAFATA="
  }
}

Credit Invoice

For credit invoices (returns/adjustments), set isCreditInvoice to true and provide the additional required fields.

Regional API

JSON

{
  "invoice_ref_number": "CN-2025-001",
  "issue_date": "2025-03-28",
  "issue_time": "15:00:00",
  "InvoiceTypeCode": "income",
  "paymentMethod": "cash",
  "isCreditInvoice": true,
  "documentCurrencyCode": "JOD",
  "Description": "Credit note for returned goods",
  "originalInvoiceID": "INV-2025-001",
  "originalInvoiceUuid": "82042402-5186-4450-8f69-1acf1de46e72",
  "originalFullAmount": 1700.00,
  "reasonForReturn": "Goods returned due to quality issues",
  "buyer_details": {
    "buyer_name": "Jordan Buyer Co.",
    "buyer_tin": "987654321",
    "buyer_nin": "NIN123456",
    "buyer_pn": "PN789012",
    "city_code": "JO-IR",
    "postal_code": "21110",
    "phone": "+962791112233"
  },
  "lineitems": [
    {
      "description": "Consulting Services - Return",
      "quantity": 2,
      "tax_category": "Standard",
      "tax_exclusive_price": 500.00,
      "unit_price": 250.00,
      "tax_percentage": 0.16
    }
  ]
}

Credit Invoice Additional Fields

Field	Type	Required	Description
`originalInvoiceID`	String (min 5 chars)	Yes	Reference number of the original invoice
`originalInvoiceUuid`	String (min 5 chars)	Yes	UUID of the original invoice
`originalFullAmount`	Number (positive)	Yes	Full amount of the original invoice
`reasonForReturn`	String (min 5 chars)	Yes	Reason for the credit/return

Credit Invoice Response

JSON

{
  "status": "success",
  "data": {
    "uuid": "a1b2c3d4-e5f6-7890-abcd-ef1234567890",
    "qr_code": "ASQ4MjA0MjQwMi01MTg2LTQ0NTAtOGY2OS0xYWNmMWRlNDZlNzI..."
  }
}

Error Handling

Validation Error

If the invoice fails validation:

JSON

{
  "status": "failed",
  "message": "Validation failed",
  "errors": [
    {
      "path": ["participant_tin"],
      "message": "TIN is required"
    }
  ]
}

JoFotara Validation Error

If JoFotara rejects the invoice:

JSON

{
  "status": "failed",
  "message": "Invoice validation failed at Jofotara",
  "errors": {
    "EINV_STATUS": "ERROR",
    "EINV_RESULTS": {
      "status": "ERROR",
      "info": []
    }
  }
}

Common Error Codes

Error	Description	Resolution
400 - Missing participant_id	Participant UUID header not provided	Add `participant_id` header
400 - Duplicate invoice ref	Invoice reference already exists	Use a unique `invoice_ref_number`
401 - Unauthorized	Invalid API key	Check `x-flick-auth-key` header
404 - Participant not found	participant_id does not exist	Verify participant was onboarded

Integration Checklist

Additional Resources

Invoice Datapoints — Complete field reference
Examples — Working invoice examples
Mandates — Compliance requirements

Jordan E-Invoicing Examples

Complete collection of JoFotara-compliant invoice examples covering standard invoices, credit invoices, and various transaction scenarios.

Standard Invoices

Income Invoice — Cash Payment

A standard income invoice for professional services paid in cash.

Key Features:

Invoice Type: income
Payment Method: cash
Standard tax rate: 16%
Multiple line items

Regional API

JSON

{
  "invoice_ref_number": "INV-2025-001",
  "issue_date": "2025-03-28",
  "issue_time": "14:30:00",
  "InvoiceTypeCode": "income",
  "paymentMethod": "cash",
  "isCreditInvoice": false,
  "documentCurrencyCode": "JOD",
  "Description": "Consulting services invoice",
  "buyer_details": {
    "buyer_name": "Jordan Buyer Co.",
    "buyer_tin": "987654321",
    "buyer_nin": "NIN123456",
    "buyer_pn": "PN789012",
    "city_code": "JO-IR",
    "postal_code": "21110",
    "phone": "+962791112233"
  },
  "lineitems": [
    {
      "description": "Consulting Services",
      "quantity": 2,
      "tax_category": "Standard",
      "tax_exclusive_price": 500.00,
      "unit_price": 250.00,
      "tax_percentage": 0.16
    },
    {
      "description": "Software License",
      "quantity": 1,
      "tax_category": "Standard",
      "tax_exclusive_price": 1200.00,
      "unit_price": 1200.00,
      "tax_percentage": 0.16
    }
  ]
}

Response

JSON

{
  "status": "success",
  "data": {
    "uuid": "82042402-5186-4450-8f69-1acf1de46e72",
    "qr_code": "ASQ4MjA0MjQwMi01MTg2LTQ0NTAtOGY2OS0xYWNmMWRlNDZlNzICCnNlbGxlcl92YXQDDUludmFsaWQgZGF0ZVoEATAFATA="
  }
}

General Sales Invoice — Receivable Payment

A general sales invoice for goods with credit terms.

Key Features:

Invoice Type: general_sales
Payment Method: receivable
Multiple items with different quantities

Regional API

JSON

{
  "invoice_ref_number": "INV-2025-002",
  "issue_date": "2025-04-15",
  "issue_time": "09:00:00",
  "InvoiceTypeCode": "general_sales",
  "paymentMethod": "receivable",
  "isCreditInvoice": false,
  "documentCurrencyCode": "JOD",
  "Description": "Monthly supply of office equipment",
  "buyer_details": {
    "buyer_name": "Amman Office Supplies Ltd.",
    "buyer_tin": "556677889",
    "city_code": "JO-AM",
    "postal_code": "11118",
    "phone": "+962791234567"
  },
  "lineitems": [
    {
      "description": "Office Desk - Executive",
      "quantity": 5,
      "tax_category": "Standard",
      "tax_exclusive_price": 2500.00,
      "unit_price": 500.00,
      "tax_percentage": 0.16
    },
    {
      "description": "Office Chair - Ergonomic",
      "quantity": 10,
      "tax_category": "Standard",
      "tax_exclusive_price": 3000.00,
      "unit_price": 300.00,
      "tax_percentage": 0.16
    },
    {
      "description": "Monitor Stand",
      "quantity": 10,
      "tax_category": "Standard",
      "tax_exclusive_price": 500.00,
      "unit_price": 50.00,
      "tax_percentage": 0.16
    }
  ]
}

Invoice with Zero-Rated Items

An invoice containing zero-rated items.

Key Features:

Mix of standard and zero-rated tax categories
Tax percentage set to 0 for zero-rated items

Regional API

JSON

{
  "invoice_ref_number": "INV-2025-003",
  "issue_date": "2025-04-20",
  "issue_time": "11:30:00",
  "InvoiceTypeCode": "general_sales",
  "paymentMethod": "cash",
  "isCreditInvoice": false,
  "documentCurrencyCode": "JOD",
  "buyer_details": {
    "buyer_name": "Export Trading Co.",
    "buyer_tin": "112233445",
    "city_code": "JO-AQ",
    "postal_code": "77110",
    "phone": "+962795556677"
  },
  "lineitems": [
    {
      "description": "Export Goods - Category A",
      "quantity": 100,
      "tax_category": "Zero",
      "tax_exclusive_price": 10000.00,
      "unit_price": 100.00,
      "tax_percentage": 0
    },
    {
      "description": "Domestic Packaging Service",
      "quantity": 1,
      "tax_category": "Standard",
      "tax_exclusive_price": 200.00,
      "unit_price": 200.00,
      "tax_percentage": 0.16
    }
  ]
}

Invoice with Exempt Items

An invoice with tax-exempt items.

Regional API

JSON

{
  "invoice_ref_number": "INV-2025-004",
  "issue_date": "2025-05-01",
  "issue_time": "08:00:00",
  "InvoiceTypeCode": "income",
  "paymentMethod": "receivable",
  "isCreditInvoice": false,
  "documentCurrencyCode": "JOD",
  "buyer_details": {
    "buyer_name": "Healthcare Institute",
    "buyer_tin": "998877665",
    "city_code": "JO-AM",
    "postal_code": "11180",
    "phone": "+962797778899"
  },
  "lineitems": [
    {
      "description": "Medical Consultation",
      "quantity": 1,
      "tax_category": "Exempt",
      "tax_exclusive_price": 150.00,
      "unit_price": 150.00,
      "tax_percentage": 0
    }
  ]
}

Credit Invoices

Credit Invoice — Full Return

A credit invoice for a full return against a previously issued invoice.

Key Features:

isCreditInvoice: true
References original invoice by ID and UUID
Includes full original amount and return reason

Regional API

JSON

{
  "invoice_ref_number": "CN-2025-001",
  "issue_date": "2025-04-05",
  "issue_time": "15:00:00",
  "InvoiceTypeCode": "income",
  "paymentMethod": "cash",
  "isCreditInvoice": true,
  "documentCurrencyCode": "JOD",
  "Description": "Credit note for returned goods",
  "originalInvoiceID": "INV-2025-001",
  "originalInvoiceUuid": "82042402-5186-4450-8f69-1acf1de46e72",
  "originalFullAmount": 1972.00,
  "reasonForReturn": "Goods returned due to quality issues",
  "buyer_details": {
    "buyer_name": "Jordan Buyer Co.",
    "buyer_tin": "987654321",
    "buyer_nin": "NIN123456",
    "buyer_pn": "PN789012",
    "city_code": "JO-IR",
    "postal_code": "21110",
    "phone": "+962791112233"
  },
  "lineitems": [
    {
      "description": "Consulting Services - Return",
      "quantity": 2,
      "tax_category": "Standard",
      "tax_exclusive_price": 500.00,
      "unit_price": 250.00,
      "tax_percentage": 0.16
    },
    {
      "description": "Software License - Return",
      "quantity": 1,
      "tax_category": "Standard",
      "tax_exclusive_price": 1200.00,
      "unit_price": 1200.00,
      "tax_percentage": 0.16
    }
  ]
}

Response

JSON

{
  "status": "success",
  "data": {
    "uuid": "a1b2c3d4-e5f6-7890-abcd-ef1234567890",
    "qr_code": "ASQ4MjA0MjQwMi01MTg2LTQ0NTAtOGY2OS0xYWNmMWRlNDZlNzI..."
  }
}

Credit Invoice — Partial Return

A credit invoice for a partial return of items.

Regional API

JSON

{
  "invoice_ref_number": "CN-2025-002",
  "issue_date": "2025-04-10",
  "issue_time": "10:30:00",
  "InvoiceTypeCode": "general_sales",
  "paymentMethod": "receivable",
  "isCreditInvoice": true,
  "documentCurrencyCode": "JOD",
  "Description": "Partial return - defective items",
  "originalInvoiceID": "INV-2025-002",
  "originalInvoiceUuid": "b2c3d4e5-f6a7-8901-bcde-f12345678901",
  "originalFullAmount": 6960.00,
  "reasonForReturn": "Partial return due to defective items in shipment",
  "buyer_details": {
    "buyer_name": "Amman Office Supplies Ltd.",
    "buyer_tin": "556677889",
    "city_code": "JO-AM",
    "postal_code": "11118",
    "phone": "+962791234567"
  },
  "lineitems": [
    {
      "description": "Office Chair - Ergonomic (Defective)",
      "quantity": 3,
      "tax_category": "Standard",
      "tax_exclusive_price": 900.00,
      "unit_price": 300.00,
      "tax_percentage": 0.16
    }
  ]
}

Reference Tables

Invoice Type Codes

Code	Description
`income`	Income invoice
`general_sales`	General sales invoice
`special_sales`	Special sales invoice

Payment Methods

Code	Description
`cash`	Cash payment
`receivable`	Receivable / credit payment

Tax Categories

Category	Description	Rate
`Standard`	Standard sales tax	16%
`Zero`	Zero-rated supplies	0%
`Exempt`	Tax exempt	N/A

City Codes (Common)

Code	City
`JO-AM`	Amman
`JO-IR`	Irbid
`JO-AQ`	Aqaba
`JO-ZA`	Zarqa
`JO-MA`	Mafraq
`JO-KA`	Karak

Best Practices

Always use sequential invoice reference numbers
Provide all available buyer identification (TIN, NIN, PN) when possible
Test thoroughly in the sandbox environment (https://sb-jo-api.einvoiceflick.com)
Store the returned UUID — it's needed for credit invoices referencing the original
Use appropriate InvoiceTypeCode for your transaction type
For credit invoices, ensure originalInvoiceID and originalInvoiceUuid match the original exactly
The reasonForReturn should be descriptive (minimum 5 characters)

Additional Resources

Invoice Datapoints — Complete field reference
eInvoicing Lifecycle — API integration guide
Mandates — Compliance requirements

Jordan - eInvoicing Mandates

Reporting Mandates

Exchange Networks

Supported Documents

Introduction to Jordan E-Invoicing

Key Authorities

Digital Transformation Vision

E-Invoicing Overview

Phased Rollout

System Architecture

Invoice Types

Credit Invoices

Jordan E-Invoicing and Fiscalization Mandates

ISTD JoFotara eInvoicing

What is JoFotara?

Regulatory Framework

Who Must Comply?

How It Works

Invoice Types

Key Requirements

Tax Categories

Penalties for Non-Compliance

Implementation

JoFotara E-Invoicing with Flick

What is JoFotara?

The Clearance Model

Standard Invoice Flow

Credit Invoice Flow

Integration Overview

Authentication

Invoice Types

Payment Methods

Currency

Key Components

UUID

QR Code

Standards and Format

JoFotara Invoice Datapoints

Top-Level Invoice Fields

invoice_ref_number

issue_date

issue_time

InvoiceTypeCode

paymentMethod

isCreditInvoice

documentCurrencyCode

Description

Buyer Details — buyer_details

buyer_name

Buyer Identification

Optional Buyer Fields

Full buyer_details Example

Line Items — lineitems[]

description

quantity

tax_category

tax_exclusive_price

unit_price

tax_percentage

discounts

Credit Invoice Fields

originalInvoiceID

originalInvoiceUuid

originalFullAmount

reasonForReturn

Additional Resources

JoFotara eInvoicing Lifecycle

Overview

1. Onboard Participant

Prerequisites

Request

Request Fields

Response

2. Submit Invoice

Request

Standard Invoice

Standard Invoice Response

Credit Invoice

Credit Invoice Additional Fields

Credit Invoice Response

Buyer Details — `buyer_details`

Line Items — `lineitems[]`