Professional Services

VAT on Professional Fee Invoice (Jordan 16%)

Adding 16% Sales Tax to a professional services invoice issued to a Jordanian corporate client.

Account NameTypeDebit ($)Credit ($)
Accounts Receivable (VAT-Inclusive Invoice)Asset (+)11,600.00-
Professional Fee RevenueRevenue (+)-10,000.00
VAT Output Tax Payable (16%)Liability (+)-1,600.00

💡 Accountant's Note

Professional services (legal, accounting, consulting, engineering) are subject to Jordan's 16% General Sales Tax when supplied to registered businesses. The VAT collected is a liability to the ISTD and is not the firm's revenue.

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Expert Analysis by Qusai Ahmad

General Accountant Supervisor & IFRS Specialist

Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.

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