E-commerce
VAT Reverse Charge on Digital Advertising
Self-assessing VAT on Google, Meta, and TikTok advertising invoices from foreign entities.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Marketing Expense — Digital Ads | Expense (+) | 3,000.00 | - |
| VAT Input (Reverse Charge) | Asset (+) | 480.00 | - |
| VAT Output (Reverse Charge) | Liability (+) | - | 480.00 |
| Accounts Payable / Cash | Liability (+) | - | 3,000.00 |
💡 Accountant's Note
E-commerce businesses buying digital advertising from foreign platforms must self-assess VAT in Jordan. The input and output entries typically net to zero but are required on the VAT return.
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