E-Invoicing for Jordan API References

Introduction

In Jordan, the e-invoicing mandate is a crucial component of the government's digital transformation strategy for tax compliance. The Jordanian Income and Sales Tax Department (ISTD) has introduced an e-invoicing system to enhance tax transparency, reduce fraud, and streamline VAT reporting. The system is being implemented in phases, gradually requiring businesses to adopt electronic invoicing solutions that integrate with ISTD's platform.

Here are key points about the e-invoicing process in Jordan:

• Phase 1: Large taxpayers were mandated to issue electronic invoices, ensuring compliance with ISTD regulations.
• Phase 2: A gradual rollout is in place, expanding to medium and small enterprises based on revenue thresholds and business categories.
• Real-time Validation: Certain transactions require real-time reporting and verification through ISTD's digital platform, ensuring tax accuracy and compliance.
• Technical Compliance: Businesses must use approved e-invoicing solutions that adhere to ISTD's specifications for invoice generation, storage, and reporting.
• Mandatory E-Invoicing for All Transactions: Effective April 1, 2025, all businesses and individuals subject to e-invoicing requirements must generate invoices through the Jordanian National Electronic Invoicing System (JoFotara) or an approved electronic system linked to it. This mandate ensures accurate transaction recording and facilitates efficient tax audits.
• Inclusion of Local Purchases: Phase 2 expands the e-invoicing requirements to include local purchases of goods and services. Invoices for these transactions must be issued through the National Electronic Billing System (NBS) to be considered valid for tax-deductible expenses. This measure aims to enhance supplier compliance and improve transparency in the tax system.
• Compliance Deadlines: The Income and Sales Tax Department (ISTD) set May 31, 2024, as the deadline for all taxpayers to register with the NBS. Businesses that have not registered by this date may face penalties.

Technical Compliance:

To comply with the new regulations, businesses must use authorized e-invoicing solutions that integrate with the JoFotara platform and meet the technical specifications laid out by the ISTD. The system offers two main options:

• Direct Issuance: Businesses can generate invoices directly through the JoFotara portal.
• System Integration: Companies can integrate their existing invoicing software with JoFotara via API using middleware's like Flick.

Common Structs

1. Buyer Details buyer_details

This contains comprehensive information about the customer to whom the invoice is being issued, including their name, contact details, billing address, and other relevant particulars.

2. Line Items lineitems[]

This is an array of items inclduded in an invoice. One of such item should have below mentioned data points:

Onboard New Supplier

curl --url https://staging-api.flick.network/jo/supplier/onboard \
  --header 'x-flick-auth-key: {token}' \
  --header 'Content-Type: application/json' \
  --data '{
  "supplier_name": "ABC Trading Ltd.",
  "supplier_tin": "123456789",
  "default_income_source": "123456789",
  "client_id": "abcd1234",
  "client_secret": "xyz7890",
  "city_code": "JO-IR",
  "postal_code": "11118",
  "phone": "+962799999999"
}'

{
  "status": "success",
  "message": "Supplier onboarded successfully.",
  "data": {
    "supplier_name": "Test Co.",
    "participant_id": "da5449e9-000a-4376-a603-d664422ac59e"
  }
}

Generate E-Invoice

curl --url https://staging-api.flick.network/jo/einvoice/generate \
  --header 'x-flick-auth-key: {token}' \
  --header 'participant-id: {participant_id}' \
  --header 'Content-Type: application/json' \
  --data '
    {
      "invoice_ref_number":"INV-4",
      "issue_date": "2024-02-01",
      "issue_time": "01:40:40",
      "buyer_details" :{
        "buyer_name": "XYZ Corporation",
        "buyer_tin": "987654321",
        "buyer_nin": "A123456789",
        "buyer_pn": "PN987654",
        "city_code": "JO-IR",
        "postal_code": "11234",
        "phone": "+962798888888"
      },
      "lineitems": [
        {
        "description": "Laptop",
        "quantity": 1,
        "tax_category": "Standard",
        "tax_exclusive_price": 1750,
        "tax_percentage": 0.15
        }
      ]
    }'

    {
    "status": "success",
    "message":{ 
      "uuid": "5fba77d1-b842-4abb-bae3-399113f0485b",
      "qr_code": "ARlBbCBTYWRoYW4gVHJhZGluZyBDb21w...."
    }
  }