All registered taxpayers, covering B2B, B2C and B2G, plus imports and exports by registered entities. No thresholds and no exemptions, including for SMEs. Customer identification details are waived only for invoices below JOD 10,000.
Universal scope with no threshold is unusual and catches advisers who assume an SME carve-out — there is none. Do not confuse the JOD 10,000 figure with a scope threshold; it only governs whether buyer identification fields are required, and the invoice must clear JoFotara either way. The real commercial bite is on the income-tax side rather than VAT: local purchases are not deductible as expenses unless supported by a JoFotara-cleared invoice, which makes buyers police their suppliers and lands on the FY2025 returns being filed through 2026. Per-violation fines are modest at up to JOD 500; expense-deduction denial and exclusion from public tenders are the material exposures. The QR code is generated by the ISTD after validation, so it cannot be produced locally ahead of clearance. Confidence is capped at medium because istd.gov.jo refused connections and the JoFotara portal renders only as a JavaScript shell — verify dates against the ISTD before publishing.
1 of 3 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
