Jordan’s national electronic billing system, JoFotara, represents one of the most significant tax and governance reforms in recent years. Its expansion in April 2025 introduced a new requirement: Only invoices issued through JoFotara would be recognised for tax deduction purposes. This reform applies to all registered taxpayers and covers a wide range of transactions, marking a shift towards real-time fiscal traceability and greater regulatory clarity.

 

At its core, JoFotara is designed to enhance transparency, reduce tax evasion and build a more reliable view of economic activity across sectors. Yet, the long-term success of the system will depend not only on legal enforcement but on how people and businesses respond to it. Although JoFotara is often described as a digital upgrade, it is, in practical terms, a behavioural reform. Its effectiveness will depend on how intuitively it is used, how fairly it is perceived, and how well it adapts to the realities of those who have historically operated outside formal systems.

 

A considerable share of Jordan’s economy consists of individual and unregistered economic activity, Freelancers, subcontractors, gig workers and home-based service providers contribute meaningfully to the market but often operate without business licences, accounting systems, or formal payment channels. Many of these individuals are not evading the system deliberately. Instead, they navigate a daily reality shaped by informality, limited administrative access and the absence of tailored tools. For them, JoFotara is not just another tax platform. It is a test of whether the state can design systems that are not only mandatory but meaningful.

 

Behavioural science shows that compliance is not only driven by obligation. It is influenced by simplicity, timing, trust and perceived benefit. For informal earners, particularly those outside Amman where access to digital services and advisory support is lower, formal registration often feels complex or intimidating. Even when legally eligible, many refrain from registering due to fear of penalties, lack of clarity, or previous experiences with bureaucracy.

 

JoFotara provides an opportunity to shift this dynamic. The system allows individuals to register using only their national ID and issue formal invoices through a unified portal. But this technical access must be paired with behavioral design. For registration to increase, the system must be easy to use and visibly rewarding. Mobile-friendly interfaces, pre-filled templates, and simple invoice workflows can lower friction. Grace periods for first-time users and non-punitive correction of early mistakes can reduce fear. Messaging should focus on stability, inclusion and opportunity rather than surveillance or obligation.

 

Encouraging registration among individual earners also requires visible, low-friction pathways into the system. Policymakers could consider a set of behaviorally informed strategies to support this transition. For example, access to microloans, digital certification, or reduced audit frequency for consistent users can help frame JoFotara as a tool for empowerment. Formal invoices may allow informal workers to qualify for new clients, participate in public procurement, or gain financial visibility. These shifts, if clearly communicated, can help transform JoFotara from a compliance mechanism into a platform for professionalisation.

 

Alongside system design, awareness and communication play a decisive role. Increasing registration among individual workers will require outreach that goes beyond technical instructions. Training sessions and help centres should be made available across different governorates, especially in areas where informal work is most common. These campaigns should not only explain how to use the system, but why it exists. JoFotara should be presented as a means of protecting economic activity, documenting rights, and building mutual trust between tax authorities and citizens. When the intent behind the system is framed around inclusion and fairness rather than control, adoption becomes not just more likely, but more meaningful.

 

International experiences offer valuable guidance where countries that succeeded in e-billing reform did so by aligning digital tools with behavioural insight. In the United Kingdom, minor changes in tax letters using social norm messaging increased compliance. In Brazil, incentivising citizens to request formal receipts created accountability through customer demand. In Rwanda, mobile outreach and support programmes helped microbusinesses register and engage with the tax system. These cases show that digital transformation alone is not enough. What matters is whether people see the system as fair, usable, and aligned with their interests.

 

JoFotara arrives at a moment when Jordan is actively seeking greater transparency, broader formalisation, and more equitable public systems. Its impact will not be measured only by the volume of electronic invoices, but by whether individuals who were once disconnected from formal systems feel they now have a place within them. When that happens, tax policy becomes more than a matter of enforcement. It becomes a mechanism for rebuilding trust and expanding inclusion across the economic landscape.

 

The author is a researcher in economics and behavioural policy