Business documents in Jordan

Companies are registered with the Companies Control Department under the Companies Law No. 22 of 1997, and much of the process now runs online. The limited liability company dominates new registrations. The CCD reported that LLCs made up about three-quarters of companies registered in the first half of 2026. Private shareholding companies (PSCs) are chosen by startups that expect investors or want more flexible share classes, while general and limited partnerships remain common among family businesses and professional firms.

Registration produces the company’s registration certificate and the memorandum and articles of association, and these are what banks, landlords and procurement departments ask for. Before trading, most businesses also need membership of the relevant chamber of commerce or industry and a vocational licence from the municipality or the Greater Amman Municipality, and they register with the ISTD for a tax number. Sole proprietors register their trade name with the Ministry of Industry, Trade and Supply rather than the CCD.

Each year companies file their financial statements and general assembly or partners’ meeting records with the CCD, signed by the company’s auditor where required. Changes to managers, partners or capital are made through resolutions and recorded with the CCD, and banks will act only on the authorised signatories shown in the latest CCD extract.

General sales tax is charged under the General Sales Tax Law No. 6 of 1994 at a standard rate of 16% on supplies of goods and services and on imports. Exports and supplies into free zones, development areas and the Aqaba Special Economic Zone are zero-rated, and many basic items are exempt or taxed at reduced rates under the law’s schedules. Registration becomes compulsory once sales exceed ceilings set under the law, with different ceilings for goods and services. Check the current figures with the ISTD before deciding whether to register.

Invoicing is governed by Article 23 of the Income Tax Law (Law No. 34 of 2014 as amended by Law No. 38 of 2018), which requires an original invoice for every good sold or service provided in the Kingdom, and by the Regulation on Organising and Controlling Invoicing Affairs No. 34 of 2019, as amended in 2023. Article 5 of that regulation lists the minimum contents. A seller that is not registered for sales tax shows its national number in place of a tax number.

Sales-tax-registered businesses also show the tax rate and tax amount for each supply so that the buyer can claim input tax. Returns, discounts after sale and cancellations are handled with a return or credit invoice that references the original, rather than by changing an issued invoice.

JoFotara is the ISTD’s national electronic invoicing system, and the 2023 amendment to the invoicing regulation (Regulation No. 13 of 2023) made issuing invoices through it compulsory for covered businesses. Businesses log in with their tax number and password and can issue invoices through the web portal, a mobile app or an API connection from their accounting software. Businesses without an accounting system can issue invoices directly on the portal, while those with ERP or POS systems connect them without replacing them. The ISTD has issued a series of technical integration guides, most recently version 1.5 in May 2026.

When JoFotara accepts an invoice, it returns a QR code that must appear on the invoice handed to the buyer. Scanning it with the government’s Sanad app shows the seller’s name and tax number, the invoice number and date, the total and the tax, so customers can check that an invoice was really reported. A rejected invoice receives no QR code and should not be treated as issued.

Public-sector buyers have been told to purchase only from suppliers registered on the national invoicing system. In June 2024 the ISTD urged ministries and public bodies to follow a Ministry of Finance circular to that effect, and it offers an online check of supplier registration. For anyone selling to government or large corporates, registering on JoFotara is in practice a condition of getting paid.

Jordanian buyers typically ask for a written price offer (عرض سعر) before issuing a purchase order. Offers state whether prices include the 16% sales tax, how long they remain valid, delivery time and payment terms. Government and donor-funded projects run formal tenders through the Government Procurement Department and agency portals, and require tax and chamber registration documents, so keep current copies of your registration certificate, tax certificate and chamber membership ready to attach.

Proforma invoices (فاتورة مبدئية) are used for advance payments and by importers whose bank needs one to open a letter of credit or arrange a transfer. Delivery notes (سند تسليم) and receipt vouchers (سند قبض) are part of everyday bookkeeping. Payment vouchers (سند صرف) record cash or cheque payments out of the business, and post-dated cheques are still a familiar part of credit terms in Jordan.

Prices are quoted in dinars to three decimal places (fils), so 12.500 JD means twelve and a half dinars. Make sure your documents use the same convention throughout, because a mixture of two- and three-decimal amounts causes reconciliation errors.

Employment is governed by the Labour Law No. 8 of 1996 and its amendments. Contracts are normally written in Arabic, with an English version where the employer or employee needs one, and each party keeps a signed copy. The contract should set out the job, wage, working hours, probation, leave and notice terms. Non-Jordanian employees need a work permit from the Ministry of Labour before they start, and the permit details should match the contract.

Every employer must register its establishment and employees with the Social Security Corporation under the Social Security Law No. 1 of 2014. Contributions total 21.75% of monthly wages: 14.25% from the employer and 7.5% deducted from the employee, covering old age, disability and death, work injuries, maternity and unemployment insurance. Amendments to the Social Security Law that would adjust these rates have been proposed, so confirm current figures with the SSC. The employer withholds and reports both shares monthly, and SSC records are the first thing a labour inspector or bank will ask about.

Common HR letters include an offer letter, a salary certificate (شهادة راتب) for banks and embassies, an experience letter (شهادة خبرة) when an employee leaves, and warning letters under the establishment’s internal regulations. Payroll should also reflect income tax withholding under the Income Tax Law and the employee’s SSC deductions, so that payslips agree with the monthly filings.

Service, supply, agency and distribution agreements are governed by the Civil Code and the Commerce Law, and bilingual Arabic and English contracts are standard where a foreign party is involved. State which language prevails and which courts or arbitration body will hear disputes, since Jordanian courts work in Arabic and will need certified translations of any English-only text.

Stamp duty applies to contracts at 0.3% or 0.6% depending on the contracting parties, so factor it into high-value service and supply agreements and agree who pays. Electronic transactions and signatures are recognised under Jordan’s Electronic Transactions Law, although certain documents, such as powers of attorney used before official bodies and property transactions, still go through notaries or the relevant department.

Jordan Customs processes declarations in ASYCUDA World, following the procedures of the National Trade Window. A licensed clearing company prepares and registers the declaration electronically and uploads scanned supporting documents. The importer must hold a valid importer card, which is checked online. Declaring without one attracts a fine of 2.5% of the bill’s value.

For imports, Jordan Customs expects the original commercial invoice, the original certificate of origin, the packing list if available and an electronic original of the bill of lading. Copies can be used for clearance only against a cash deposit for 60 days, which is returned when the originals arrive. If the commercial invoice states the origin of the goods, it can be accepted as both the invoice and the certificate of origin. Accurate HS codes, origin statements and values on the invoice therefore save both time and cash.

Exporters obtain certificates of origin from the chambers of industry or commerce. Preferential proofs under agreements such as the EU–Jordan Association Agreement or the Greater Arab Free Trade Area follow each agreement’s own rules. Goods moving through Aqaba should also reflect the Aqaba Special Economic Zone’s separate tax treatment.

Keep invoices, JoFotara confirmations, contracts, customs declarations, payroll and SSC records for at least the period during which the ISTD can audit or reassess your returns under the Income Tax Law and the General Sales Tax Law. Many advisers recommend a longer period for documents behind fixed assets or disputed items. The Companies Law separately requires companies to keep proper books and statutory records at their registered office.

Arabic is the language of official filings, court proceedings and most government tenders, and records kept in another language may need an Arabic translation on request. Invoices to Jordanian customers are normally issued in JOD. Foreign-currency invoices are common for exports and international services, but the tax amounts reported to the ISTD are in dinars.