The Income and Sales Tax Department (ISTD) publishes on its website a list of the businesses registered in the National Invoicing System (JoFotara). This JoFotara registered businesses list is where ISTD’s official questions and answers guide sends a taxpayer who asks which companies and businesses are registered in the system. The list is a useful reference. It is also sometimes read for more than it can carry, and people draw conclusions from it about a business or an invoice that it does not state.
This article stays with the list itself. It covers where to find the list, what a name on it shows, what a name on it does not show, and how the list differs from the registration check by tax number and from the registration document. We read the text of the official source, separate what the list establishes from what it does not, and name what ISTD does not document about it.
The JoFotara registered businesses list as the official source presents it
The official source that names the list explicitly is the questions and answers guide for the National Invoicing System, prepared by ISTD’s technical support section (2026 edition). The guide has fourteen questions. Questions 1 to 6 sit on page 3, and their answers are links to ISTD pages and documents. Question 6 asks whether you can find out which companies and businesses are registered in the National Invoicing System.
The guide’s answer is a single sentence followed by a link. It tells you that you can find the companies and businesses registered in the National Invoicing System through the link that follows, and that link is titled invoicing sectors (قطاعات الفوترة).
The link leads to a page on ISTD’s website, the invoicing sectors page on istd.gov.jo (in Arabic), and the list published there is organized by sector. The accurate description, then, is a list of the companies and businesses registered in the National Invoicing System, published by ISTD and arranged by sector.
The list also has a news context. In August 2026 the Jordan News Agency (Petra) reported that ISTD had listed on its website the names of the businesses complying with the National Invoicing System, so that the people dealing with them could check which entities are registered before doing business with them. No new legislation and no new compliance date came with this. What changed is that registration became open to public view.
The two sources use different words. The news report speaks of businesses that are complying (الملتزمين), while the official guide speaks of businesses that are registered (المسجلة). This article keeps to the guide’s word, because the fact a list of names can show is the fact of registration. Whether a business complies in every invoice it issues is a separate question, and we come back to it below.
How to reach the list
Two routes take you to the same page, and both start from ISTD’s own sources.
- From the questions and answers guide. Open the guide published on ISTD’s website, go to question 6 on page 3, and click the invoicing sectors link (قطاعات الفوترة) in the answer.
- From the page address directly. Enter the address of the page on ISTD’s website given above, then choose the sector you are interested in.
The guide does not explain how to search within the page, which fields appear next to each business, or how the list is displayed. So we do not describe buttons or columns here that we have not seen in an official source. If the page’s layout or address changes, the reference point is question 6 in the currently published edition of the guide.
Do not confuse this page with the Registration check in the National Invoicing System service (التحقق من التسجيل في نظام الفوترة الوطني) on ISTD’s e-services site. That is a separate service with its own address and its own way of working, and a later section compares the two.
What a business on the list shows
A business’s name on the list shows one thing. The business is one of the companies and businesses registered in the National Invoicing System, which is exactly what the guide’s question and answer say. Registration in the system is tied to the business’s tax number. The registration document that ISTD issues makes this clear. Its official title is the registration document in the National Electronic Invoicing System (وثيقة تسجيل في نظام الفوترة الوطني الالكتروني), and its text states that the company or establishment with the tax number shown above is registered in the National Electronic Invoicing System.
The list gives you three direct uses.
- A view of a whole sector. If you are building a new supplier list in a sector, the list gives you a general picture of the businesses registered in it before you start contacting them.
- A starting point for checking a supplier. Finding the supplier’s name in its sector gives you a first indication. You then confirm the individual case by tax number through the registration check service.
- An official reference instead of hearsay. When someone tells you that a business is registered in the system, the reference is what ISTD publishes, not what is passed around about it.
What the list does not mean
This is where the misunderstanding starts. The list answers one question, whether this business is registered, and every other question needs a different source.
It does not tell you which category the business belongs to
The list does not say why a business was registered, and Regulation No. 34 of 2019 on Organizing and Controlling Invoicing Affairs, as amended, names more than one case in which its provisions apply. Article 11(c) of Regulation No. 34 of 2019 lets exempt bodies submit a written request to ISTD to issue invoices, and the regulation’s provisions then apply to them. Article 11(b) of Regulation No. 34 of 2019 allows the Director to require a person who is not otherwise obliged to comply when there is sufficient evidence that the person’s sales exceed the limit. So a name on the list does not tell you the business’s category or the reason it registered.
The same holds the other way round. A name missing from the list does not answer the question of who must register, and it does not mean the business is outside the system’s scope. That question is answered by the legislation, which our articles on the covered categories and on JoFotara exemption explain.
The word sectors in the link’s title describes how the list is organized. Do not read it as the activities listed in Article 4 of Instructions No. 1 of 2019 on Invoicing Affairs and Their Control, as amended, because that is a list inside a legislative text, while this is a page ISTD publishes for registered businesses.
It does not rule on a particular invoice
Registration is a property of the business. Whether an invoice is sound is a property of each invoice on its own. Article 10 of Regulation No. 34 of 2019 places responsibility for the invoice matching the actual transaction on the seller and the buyer alike. So a supplier’s presence on the list does not spare you from checking the invoice in your hands.
The official way to check an electronic invoice is the QR code that ISTD returns on it after accepting it. The technical guide for integrating with the National Invoicing System through the API, version 1.5, states how this code is verified.
«باستخدام تطبيق سند فقط من خيار التحقق من المستندات الرقمية»
In English, the technical guide says that the QR code is verified only by using the Sanad app, through its digital document verification option (التحقق من المستندات الرقمية). The English here is our rendering, and the Arabic text is the authority.
The app then shows whether the document is valid, together with the core invoice data held in the code. The details are in our article How to Verify an E-Invoice with the Sanad App.
It is not a list of approved software or providers
The list covers registered businesses in their capacity as taxpayers. It has nothing to do with the software they use. ISTD’s guides publish no accreditation program for accounting software and no list of accredited providers. If you see a provider describing itself as officially accredited by ISTD, the list is no basis for that description.
It is not a counting or comparison tool
ISTD’s guides do not say that the list covers every registered business, and they set no update schedule for it. So the list is no basis for counting the registered businesses in a sector, for comparing sectors, or for inferring any sector’s compliance rate.
The list, the registration check and the registration document: three tools for three questions
ISTD offers three tools built around registration, and each one answers its own question. The table below sets them next to a fourth tool that concerns the invoice itself, so it is clear where the list stands among them.
Scroll the table sideways to see the remaining columns
The working rule from the table is that the list is for general reference, and an individual case is settled by tax number. The registration check takes one input, the tax number, and answers for one specific business. The list makes you look for a name inside a sector, and names can be similar, while the registration check ties its answer to one specific tax number.
The registration document is what a business obtains about itself to prove that it is registered. The official guide’s headings call it the registration certificate (شهادة التسجيل), but in substance it is a document stating that the tax number is registered. It is not a license, and it is not a compliance certificate. The steps to obtain it are in our article JoFotara Registration and the Registration Document.
Where the list fits in your work
The list is useful once you know where it sits among other steps. The two examples below show this from the buyer’s side and from the seller’s side.
An example from the buyer’s side. A contracting company wants to start dealing with new suppliers of building materials. It starts with the list to see the businesses registered in the sector. It then asks each supplier for its tax number, checks that number with the registration check service, and saves the dated result in the supplier’s file. When the first invoice arrives, the company checks the QR code on it with the Sanad app before posting it. Here the list is the first of four steps, and it does not replace any of the three that follow.
An example from the seller’s side. A business has registered in the system and wants to reassure a new customer. It does not need to send the customer to the list. The clearer route is to give the customer its tax number to check directly, or to obtain the registration document. If the customer does not find the business’s name on the list, the registration check by tax number is the more precise reference for the individual case, because ISTD does not state when the list is updated.
In both cases the invoice itself stays at the center. Article 4(a) of Regulation No. 34 of 2019 sets out which electronic invoice is recognized.
«تعتمد الفاتورة الالكترونية الصادرة عن برنامج الفوترة الوطني الالكتروني أو الصادرة عن برنامج تم ربطه ببرنامج الفوترة الوطني الالكتروني»
In English, Article 4(a) of Regulation No. 34 of 2019 recognizes the electronic invoice issued by the national electronic invoicing program or by a program that has been linked to it. No official English translation of this regulation was found; the English here is our rendering, and the Arabic text is the authority.
Registration alone does not remove the need to issue every invoice through the system or through software linked to it. For a wider view of the system and how to connect your business to it, read our article Jordan’s National E-Invoicing System.
What ISTD does not document about the list
Here we set out what we looked for in the four official guides and in the regulation and did not find, so that nothing is built on it.
- Update schedule. The guides do not say how often the list is updated, or when a newly registered business appears on it.
- Completeness. The guides do not say that the list includes every business registered in the system.
- Legal effect. Neither the four guides nor the text of the regulation gives the list the status of official proof before ISTD or in a dispute. The proof that ISTD issues in a business’s name is the registration document.
- Classification criteria. The guides do not explain how each business’s sector is determined, or what happens to a business that carries on more than one activity.
- Fields shown. The guide does not describe what appears next to each business, or how to search the page.
- Removal from the list. The guides do not address what happens to the name of a business that stops trading or whose status changes.
If you need an answer on any of these points for a specific case, the competent body is ISTD itself, through the contact channels its guides list.
E-invoicing and full accounting in one system
Qoyod is integrated with the National Invoicing System (JoFotara). You issue your invoice in Jordanian dinars from Qoyod, it is booked to your ledgers automatically and sent to the system, and once it is accepted it comes back with a QR code from the Income and Sales Tax Department.
Frequently asked questions
Where do I find the list of businesses registered in the National Invoicing System?
You find it on the website of the Income and Sales Tax Department, on the invoicing sectors page (قطاعات الفوترة). Question 6 of the questions and answers guide for the National Invoicing System (2026), on page 3, points to it, and the list is organized by sector.
If my supplier is on the list, does that mean its invoices are sound?
No, it does not. The list shows that the business is registered in the system, while each invoice is checked through the QR code ISTD returns on it, using the Sanad app only, as the technical guide states. Article 10 of Regulation No. 34 of 2019 places responsibility for the invoice matching the actual transaction on the seller and the buyer together.
I could not find a business on the list. What should I do?
Ask for its tax number and check it with the Registration check in the National Invoicing System service on ISTD’s e-services site. The service answers for one specific business, and ISTD does not state when the list is updated. A missing name alone does not settle the business’s status.
What is the difference between the list and the registration check service?
The list shows registered businesses organized by sector, so it suits a look at a whole sector. The registration check takes the tax number alone and answers whether that number is registered in the system, so it suits an individual case.
Does the list prove that a business uses software accredited by ISTD?
It does not. The list concerns businesses, not software, and ISTD’s guides publish no accreditation program for accounting software and no list of accredited providers.
References
- Income and Sales Tax Department (ISTD), questions and answers guide for the National Invoicing System, 2026 (in Arabic), question 6, p. 3.
- Income and Sales Tax Department (ISTD), invoicing sectors page (قطاعات الفوترة) on ISTD’s website (in Arabic).
- Income and Sales Tax Department (ISTD), Registration check in the National Invoicing System service (التحقق من التسجيل في نظام الفوترة الوطني) on the e-services site (in Arabic).
- Income and Sales Tax Department (ISTD), procedures guide for joining the Jordanian National Electronic Invoicing System, 2026 edition (in Arabic), registration document.
- Regulation No. 34 of 2019 on Organizing and Controlling Invoicing Affairs, as amended, consolidated text (in Arabic), Articles 4, 10 and 11.
- Income and Sales Tax Department (ISTD), technical guide for integrating with the National Invoicing System through the API, version 1.5 (in Arabic), invoice verification.
- Jordan News Agency (Petra), August 2026, report on ISTD listing the names of businesses complying with the National Invoicing System (in Arabic).
