The Income and Sales Tax Department explained that the billing system stipulates the adoption of the invoice in all its forms, paper, computerized or electronic, and ensures the issuance of the invoice for the sale of any commodity or the provision of any service not less than JD. 

According to Assistant General Manager Musa Tarawneh, the invoice issued by the seller or the service provider obliged to apply the billing system must include the data that includes the name of the seller or the service provider in full, his address and the tax number if he is registered in the sales tax and the national number if Was not registered and the serial number of the invoice and the date of organization and issuance of the invoice and indicate the type of the item or service sold, quantity, value and total value of the invoice. 

The Chamber indicated that the cash invoice does not require that the name of the buyer be included and the name of the buyer shall be placed on the invoice in the case of the sale of the item or the term service or sale by instalment or in instalments.

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