In short: Confirm with the municipality that your activity is allowed at the property before signing a lease, then do the commercial registration, the chamber, the vocational licence, your tax file and JoFotara. See an accountant before the first sale, and run a complete test invoice before the first customer walks in.
In this guide
You have decided to open a shop: a neighbourhood grocery, a clothes shop downtown, a phone shop in Irbid. Before the stock and the fit-out there is a paper trail through several authorities, and doing it in the right order saves weeks, and rent paid on a shop that cannot open. This guide sets out the steps the way most shop owners go through them, from choosing the premises to the first invoice out of your till. Details and fees change and depend on your activity and area, so the official body at each step has the final word.
The route at a glance
These are the main stops for a small retail shop. The order can shift a little with your activity and area, and some authorities now link their steps to each other online.
| Step | Authority | What you come away with |
|---|---|---|
| 1. Check the premises and activity | Your municipality, or Greater Amman Municipality in Amman | Confirmation that your activity is allowed there before you sign a lease |
| 2. Register the business | Ministry of Industry, Trade and Supply | A commercial registration for your sole establishment or company |
| 3. Chamber membership | Chamber of Commerce, or Chamber of Industry depending on activity | A membership certificate |
| 4. Vocational licence | Your municipality, or Greater Amman Municipality | The licence to run your activity at that address |
| 5. Tax | Income and Sales Tax Department | A tax file, and sales tax registration when required |
| 6. E-invoicing | The JoFotara portal | Connection details for your cashier app |
| 7. First invoice | Your shop | An invoice sent to the system with a QR code on it |
Before you sign: is your activity allowed at this address?
The most expensive mistake in opening a shop is signing a lease, paying key money and fit-out, and then finding the municipality will not license your activity at that property. Land use, the property's classification, floor area and safety rules all decide what is allowed where.
So ask the municipality the shop falls under, or Greater Amman Municipality if it is in Amman, about your exact activity at that exact property before you pay a dinar. In Amman, the municipality now issues the lease contract inside the vocational licence process on its online platform, and the property owner approves the application from their own account, according to its announcement in October 2025. Make sure your landlord is cooperative and registered on the platform.
Step 2: commercial registration
If you are trading alone under your own name, the most common form is a sole establishment, registered with the Ministry of Industry, Trade and Supply (the Commercial Registration Directorate in Amman or the ministry's directorates in each governorate), or through the ministry's online services. You fill in a declaration to practise trade, pay the fee and receive your commercial registration certificate. The main requirement is attending with your national ID, or a representative with a notarised power of attorney, and a passport for non-Jordanians.
If you have a partner or want to keep personal money separate from the shop, registering a company may suit you better, which goes through the Companies Control Department. That choice has legal and tax consequences, so ask an accountant or lawyer first. Choose the trade name carefully, too: it is the name on your invoices and over your door.
Step 3: the chamber
After registration you join the Chamber of Commerce in your governorate, or the Chamber of Industry if your activity is industrial. Several bodies ask for the membership certificate, including the municipality when issuing and renewing your vocational licence. In Amman, the municipality has opened a vocational licensing unit inside the Amman Chamber of Commerce, so you may be able to handle both in one place. Membership fees depend on your category and capital, so ask the chamber about yours.
Step 4: the vocational licence
The vocational licence (rukhsat mihan) is permission to run your activity at that specific address. Greater Amman Municipality issues it for shops inside its boundaries, and the relevant municipality issues it elsewhere. You apply with your commercial registration, chamber certificate, lease and whatever documents the authority needs for your activity, and an inspector may visit to check floor area and safety.
Some activities need prior approvals from other bodies before the licence, such as Civil Defence for safety, and health and regulatory authorities for food shops, cafés and pharmacies. Ask for the full list of approvals for your activity when you apply, so you do not discover them one at a time.
The licence is renewed every year. In Amman, renewal falls in the first three months of the year, and the municipality has announced automatic renewal with a text message carrying the licence number and an e-payment number. Whatever the method, put the renewal date in your calendar.
Step 5: the Income and Sales Tax Department
Every business needs a file and a tax number with the Income and Sales Tax Department, and files an annual income tax return. Sales tax has a registration threshold: 75,000 JOD for selling goods and 30,000 JOD for services, over any twelve consecutive months, under the Registration Threshold Regulation and the department's published notice. Once you reach it, you must register, charge the tax to customers and pay it over.
The threshold is measured on sales, not profit, and a small shop can reach it sooner than expected. So sit down with an accountant before you open: which registration suits you, what tax rate applies to your items, and whether your prices include tax. Our guide to the sales tax registration threshold covers this with worked examples.
Step 6: JoFotara e-invoicing
JoFotara, Jordan's national e-invoicing system, is run by the Income and Sales Tax Department. Invoices are sent to it electronically and it returns a QR code for each one, which prints on the invoice. You sign in to the portal with your tax number and account details, and that is where you get the connection details you enter once in your cashier app.
What does JoFotara ask of your shop right now, and with which invoice type, an income invoice or a sales tax invoice? Your accountant or the department answers that, based on your registration and the rollout phases. What matters is knowing the answer before the first sale, not after hundreds of invoices.
If you hire anyone
- Register every employee with the Social Security Corporation from their first day. Registration is the employer's obligation.
- If the employee is not Jordanian, a work permit from the Ministry of Labour comes before they start.
- Write a clear contract covering pay, hours and leave.
- Decide from day one what each employee can do at the till: who gives discounts, who processes returns, who records credit.
- Keep an attendance record. It is the basis for payroll and the answer to any dispute.
Step 7: your first invoice
The week you stock the shelves is the best time to set up your till, because you are handling every item anyway. Enter your items with barcode, cost, selling price and the tax rate your accountant gave you, or import them from Excel. Then enter your JoFotara connection details and add your staff with their permissions.
The day before opening, sell a real item for a small amount. Check that the receipt prints in Arabic with the QR code, scan the code with your phone, and open your portal account to see the invoice there. Then try a return, close a test shift and count the drawer. If all of that goes through without surprises, you are ready for your first customer.
Ghalleh shortens this step. Download it from Google Play, sign in with your mobile number and a code sent by SMS, and create your shop yourself in minutes. Add items with the phone camera or import them from an Excel or CSV file, and supermarkets also get about 388 ready packaged items. Your staff join with a QR invite and their own PIN, and Ghalleh sends every invoice to JoFotara and prints its QR on the receipt. The trial is 14 days free with every feature and no card, so start it in setup week before you open, and add the Windows version from the download page if your counter runs on a PC.
Common questions
What documents do I need to open a shop in Jordan?
Usually a commercial registration from the Ministry of Industry, Trade and Supply, Chamber of Commerce membership, a lease, a vocational licence from the municipality or Greater Amman Municipality, and a file with the Income and Sales Tax Department. Some activities need extra approvals, so ask about yours specifically.
Where do I get a vocational licence?
From Greater Amman Municipality if the shop is inside its boundaries, and from the relevant municipality if not. The licence is renewed yearly, and in Amman renewal falls in the first three months of the year.
Do I have to register for sales tax from day one?
Registration becomes mandatory once your sales reach the threshold: 75,000 JOD for goods or 30,000 JOD for services over twelve consecutive months. Your tax file, income tax and JoFotara are questions to settle with your accountant before you open.