Jordan Gst

---
name: jordan-gst
description: "Conditional Jordan General Sales Tax extracts for a 2026 refresh under Law No. 6 of 1994. Covers the standard-rate clause, registration framework, source-text periods, payment timing, deductions, refunds and late charges. Registration limits, schedules, supplier-specific classifications, current return fields, amendment currentness and operational filing procedures remain on hold. Bank descriptions are investigation prompts and cannot establish tax treatment. Two executable examples illustrate standard-rate arithmetic and payment timing under stated assumptions. Use for Jordan GST research, Jordan VAT, ISTD sales tax and imported-service questions. Read the Sources holds before any classification or filing decision."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/jordan-gst"
  jurisdiction: "JO"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Jordan GST

## Who this applies to

**Source currentness hold.** This is a source-cited research draft for the 2026 refresh, not a cleared filing instruction. The clause extracts below are conditional reference material. Before using them for a 2026 position, close the amendment and procedure gaps named in Sources. A read date records the stated read scope, not verification of every later amendment.

A person selling taxable goods or services who reaches the registration limit, a person importing taxable goods or services for business whatever the amount, and voluntary registrants. If the rate, place of supply, supplier residence or recovery entitlement is unknown, hold the transaction for evidence. A bank description cannot establish those facts.

Use the bank statement to reconcile payments, alongside sales/purchase tax invoices, customs declarations and evidence of supplier residence and business use. A bank statement alone is insufficient to classify taxable supplies or claim input tax.

Refuse and refer: Aqaba Special Economic Zone operations and any transaction requiring Special Sales Tax classification or a combined computation. The form-list reading shows separate Aqaba returns. The old alcohol/tobacco/fuel classification and claim that special tax is computed first remain explicitly on hold pending the complete schedules and valuation clause.

## Rates, bands and thresholds

| Item | Figure | Conditions | Source |
|---|---|---|---|
| Standard rate | 16% | Import or supply of any good or service, art. 6(a) | https://istd.gov.jo/EBV4.0/Root_Storage/AR/QRCODE/sales2.pdf |
| Zero rate | 0% | Schedule 2 goods, sales to free zones, exports, sales to exempt bodies, art. 7(a) | same |
| Exempt | Exempt sale under the readable exemption clause; input treatment is on hold | Schedule 3 list title / art. 7(b) extract; no input entitlement or prohibition inferred from the title | https://www.istd.gov.jo/AR/List/%D8%AC%D8%AF%D8%A7%D9%88%D9%84_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%B9%D8%A7%D9%85%D8%A9_%D8%B9%D9%84%D9%89__%D8%A7%D9%84%D9%85%D8%A8%D9%8A%D8%B9%D8%A7%D8%AA |
| Reduced lists | 10%, 5%, 4%, 2% | Goods named on ISTD lists; look up the item, never guess | https://www.istd.gov.jo/AR/List/%D8%A7%D9%84%D9%86%D8%B3%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9 |
| Registration limit | unverified, on hold | The regulation setting the limit has not been read; no threshold can be applied from this draft | unverified |
| Importer | No limit | Register within 30 days of first import, unless personal use | https://istd.gov.jo/EBV4.0/Root_Storage/AR/QRCODE/sales2.pdf |
| Tourist refund | JOD 50 to JOD 500 of tax refunded | Non-resident's goods held on departure; these are refund amounts, not purchase-value thresholds. The exact refund article/subparagraph number remains on hold | same |

## The base

Sale price the buyer must pay. A zero-rated or exempt item sold tied to a taxable item takes GST (art. 7(c)); a taxable good tied to an exempt financial service stays taxable on its own value (art. 7(d)).

The readable deduction fragments cover tax previously accounted for or paid on returned sales and general tax on deferred-payment sales that became bad debts. The purchases/imports and pre-registration-stock subclauses are truncated, so those positive entitlements, the exact deduction article number, blocked-input schedule and apportionment instructions remain explicitly on hold. Do not allow input tax solely because a payment appears in a bank statement.

Goods-import valuation and input recovery are on hold until the customs valuation components and current deduction instructions are read. Services from a non-resident: importing a service is taxable under art. 6(a); calculate the standard-rate liability only after ruling out a specific exemption/rate. Input recovery and the exact deduction article number remain on hold; recovery is not automatically equal to the liability. The readable payment clause uses the earliest applicable trigger: one month from payment of the service fee or any part, to the extent relating to that part; customs release of the item carrying the service; or six months from receiving the service or any part, to the extent relating to that part. A registered importer can defer only with the Director’s approval under the executive-instruction conditions. This remains a conditional source extract, not a current payment instruction.

Bank-statement investigation prompts, not tax classifications:

| Pattern | Action | Evidence required |
|---|---|---|
| ARAB BANK, HOUSING BANK, ISKAN BANK, JORDAN AHLI, CAIRO AMMAN, BANK AL ETIHAD, CAPITAL BANK; INTEREST, LOAN | Identify the actual transaction | Separate principal, interest, fees and goods/services; do not assume every bank payment is exempt |
| ISTD, INCOME AND SALES TAX; SSC, SOCIAL SECURITY CORPORATION | Reconcile the remittance | Obtain the tax/contribution assessment and payment reference |
| CUSTOMS, JORDAN CUSTOMS | Split duties and any GST | Customs declaration and tax payment evidence |
| JEPCO, EDCO, IDECO; MIYAHUNA, WAJ | Inspect the invoice | Current item classification; no utility rate inferred from a name |
| ZAIN JORDAN, ORANGE JORDAN, UMNIAH | Inspect the invoice and legal rate | Old 4% telecom classification is on hold |
| GOOGLE, MICROSOFT, ADOBE, AWS, ZOOM, SLACK, SALESFORCE | Establish supplier and service facts | Supplier residence, any local GST, place/use of service, rate and recovery evidence |

Return working paper: separate output, allowed input, adjustments and brought-forward credit. This is a reconciliation aid, not a verified return-box map. The current form fields and submission/payment procedure are on hold.

## Deadlines and filing

| Step | Rule | Source |
|---|---|---|
| Period | Two months; the Director sets each registrant's start and end | https://istd.gov.jo/EBV4.0/Root_Storage/AR/QRCODE/sales2.pdf |
| Special Sales Tax | Monthly | same |
| Nil return | Required for every period | same |
| Payment | Within the month after the period; Director may add up to one month | same |
| Invoice | Tax invoice under executive instructions | same |

Only if the Director assigned these calendar pairs, and no extension or holiday rule applies: Jan-Feb by 31 Mar, Mar-Apr by 31 May, May-Jun by 31 Jul, Jul-Aug by 30 Sep, Sep-Oct by 30 Nov, Nov-Dec by 31 Jan.

Filing workflow is on hold: e-services screens, approved return fields, confirmation and payment reference have not been read. Do not submit using this draft.

## Penalties and interest

Late payment: 0.4% (four per thousand) per week or part of a week; the old skill's 4% was wrong. Late return, late registration up to 60 days, and other listed breaches: JOD 100 to JOD 500. Evasion carries heavier penalties, including fines and prison.

Refunds: exports, tax collected in error, and input credits unused for over two months. The day limit did not OCR clearly.

## Cross-border points

The art. 7 extract includes exports and sales to free zones in zero-rating, subject to the applicable conditions. Input recovery, re-entry from a free zone, supplier-specific SaaS treatment and credit-note timing require the separate checks listed in Sources. Do not apply the old unconditional examples to a live return.

## Two worked examples that recompute

Simple: a sale already established to be standard-rated, net JOD 1,000. Conditional output is JOD 160; gross is JOD 1,160. This does not classify the supply.

```oa-check
name: Verified standard-rate classification, arithmetic only
inputs:
  sale: 1000
steps:
  - output: sale * 0.16
  - gross: sale + output
expected:
  output: 160.00
  gross: 1160.00
```

Decision: JOD 1,000 tax paid on time or exactly three weeks late under the four-per-thousand weekly clause, assuming no relief. Paying on time costs JOD 1,000; three weeks late costs JOD 1,012. A part-week counts as a whole week. Penalty currentness remains on hold.

```oa-check
name: On-time versus three-week-late payment
inputs:
  due: 1000
  weeks: 3
steps:
  - late: due * 0.004 * weeks
  - ontime: due
  - delayed: due + late
  - saving: delayed - ontime
expected:
  late: 12.00
  ontime: 1000.00
  delayed: 1012.00
  saving: 12.00
```

## Ask the client first

- Registered or not, and the period the Director set.
- Sales for the past 12 months by sector.
- Any imports.
- Exempt or zero-rated sales.
- Aqaba, free zone or development zone presence.
- Special Sales Tax goods.

Hold any unsupported rate or input claim. Confirm the assigned period before preparing filing instructions.

## Sources

| Source | URL | Read on |
|---|---|---|
| General Sales Tax Law No. 6 of 1994 as amended, ISTD scan: inherited original-author OCR reading of rate, registration, return, deduction, refund and penalty clauses; closeout reread cached output, fresh scan unavailable | https://istd.gov.jo/EBV4.0/Root_Storage/AR/QRCODE/sales2.pdf | 2026-11-01 |
| ISTD, GST schedules list, file names read | https://www.istd.gov.jo/AR/List/%D8%AC%D8%AF%D8%A7%D9%88%D9%84_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%B9%D8%A7%D9%85%D8%A9_%D8%B9%D9%84%D9%89__%D8%A7%D9%84%D9%85%D8%A8%D9%8A%D8%B9%D8%A7%D8%AA | 2026-11-01 |
| ISTD, sales tax rates search, first page read | https://www.istd.gov.jo/AR/List/%D8%A7%D9%84%D9%86%D8%B3%D8%A8_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9 | 2026-11-01 |
| ISTD, tax return forms list, first page read | https://www.istd.gov.jo/Ar/List/%D8%A7%D9%84%D8%A7%D9%82%D8%B1%D8%A7%D8%B1%D8%A7%D8%AA_%D8%A7%D9%84%D8%B6%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9 | 2026-11-01 |

Not yet confirmed: registration limits; any amendment after the 2022 ISTD file; the old 8% rate and 4% telecom rate (ISTD lists 10%, 5%, 4% and 2%, no 8%; list contents read on the first page only); old examples such as bread, rice, sugar, milk, medical, education and residential rent, which need the schedules; monthly filing above JOD 1,000,000; national e-invoicing timing; the Arabic invoice rule. Article numbers come from OCR. Non-operative holds also cover: reported JOD 75,000/50,000/30,000 registration limits; international transport, agricultural, government and charitable classifications; Schedule 4 blocked entertainment/hospitality, private vehicles, non-business purchases, exempt-related purchases and gifts/donations; turnover apportionment/ISTD approval; customs CIF/duty valuation and recovery; automatic equal input for imported services; free-zone re-entry; returned-sale credit-note period; return-box mapping. Original examples/test cases using those assumptions remain held. Additional explicit evidence holds: special-tax-first valuation, input treatment of exempt supplies, purchases/imports and pre-registration-stock deduction entitlement, and exact deduction/refund article and subparagraph numbers. The readable returned-sale, bad-debt and departure-refund fragments do not close those holds. Any later amendment/commencement is JO-GST-CURRENT; no 2026 filing or penalty instruction is cleared until it closes.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `jordan-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/jordan-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.