Country pack
communityJordan
Ekwo is free, open source accounting software. Its Jordan pack carries the chart of accounts (Jordan reference chart of accounts, 146 accounts), 6 tax rates in JOD, the periodic return (General sales tax return, 40 boxes), and the financial statements (Statement of financial position, Statement of profit or loss). Last checked on 2026-10-23 against 9 texts of law and official sources.
- Country code
JO- Currency
JOD- Pack version
0.2.0- Last checked
- 2026-10-23
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 146 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 24 taxes at rates of 0, 2, 4, 5, 10, 16
domestic,exempt,export,foreign_services_received,import,not_subject - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
JO-GST— 40 boxes, filed bimonth
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- not declared in the pack
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
Jordan runs a national e-invoicing system, JoFotara, whose registration portal is open to the public; the text that says who must issue through it, from when, and in what format was not read (the portal opens on a login page, and the Department's pages read did not reproduce the instructions). `obligation` is `none` for want of a text, not on a finding that none exists, and no brick of the formats package writes the JoFotara message, so the four fields above would describe a capability this pack does not have. A taxpayer in the scope of JoFotara issues through the portal and keeps the books here; see the README.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
2110 - receivable
1155
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
JO-IFRS-SFP— 32 linesJO-IFRS-IS— 10 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer9 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-23
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0— published 2026-10-23ar,en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
JO-GSTdeclarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 2110. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
9 sources — the law this pack was read against
- General Sales Tax Law No. (6) of 1994, as amended (updated English text, headed by Provisional Law No. (29) of 2009): Article 6 the general tax at 16 per cent, Article 7 zero rating and exemption, Article 9 time of supply and imported services, Article 10 supplies not subject to tax, Article 16 the two-month return, Article 19 input tax, Article 22 bodies and the Council of Ministers' power to exempt, Article 26 payment, Schedules 1 to 4. The consolidation lists amending laws only up to 2004 and the 2009 provisional law; later amendments (to the rate schedules in particular) are read through the Department's statements below
Income and Sales Tax Department (ISTD), Ministry of Finance of the Hashemite Kingdom of Jordan · law · read 2026-10-23
- The Department's published tables of the General Sales Tax Law (Arabic): the statements of goods taxed at 10 %, 5 %, 4 % and 2 % (Council of Ministers decisions, files dated November 2023), Schedule 2 (zero rate), Schedule 3 Part 1 (exempt goods) and Part 2 (exempt services), Schedule 4 (tax not deductible), the statement of exemptions. The page is the entry to every file
Income and Sales Tax Department (ISTD), Ministry of Finance of the Hashemite Kingdom of Jordan · regulation · read 2026-10-23
- General Sales Tax Return, form CED:PR15.F12, updated 7 November 2022 (Arabic): lines 1 to 19 and their formula, the invoice-number and purchase-invoice annexes
Income and Sales Tax Department (ISTD), Ministry of Finance of the Hashemite Kingdom of Jordan · form · read 2026-10-23
- Tax returns — the Department's list of forms (general tax, special tax, and the two Aqaba Special Economic Zone returns)
Income and Sales Tax Department (ISTD), Ministry of Finance of the Hashemite Kingdom of Jordan · guidance · read 2026-10-23
- IFRS Standards — Application Around the World, Jurisdictional Profile: Jordan — IFRS required for the companies whose securities trade in a public market; no text prescribing a chart of accounts or a statement layout for other companies was read
IFRS Foundation · guidance · read 2026-10-23
- IAS 1 Presentation of Financial Statements — the statement of financial position and the statement of profit or loss, expenses analysed by nature, which the statements of this pack follow
IFRS Foundation · guidance · read 2026-10-23
- Income and Sales Tax Department — website (laws, tables, forms, guidance)
Income and Sales Tax Department (ISTD), Ministry of Finance of the Hashemite Kingdom of Jordan · portal · read 2026-10-23
- Income and Sales Tax Department — electronic services, where a return is filed
Income and Sales Tax Department (ISTD), Ministry of Finance of the Hashemite Kingdom of Jordan · portal · read 2026-10-23
- JoFotara — the national e-invoicing system, registration and linking portal
Income and Sales Tax Department (ISTD), Ministry of Finance of the Hashemite Kingdom of Jordan · portal · read 2026-10-23
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