Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
Iran e-Invoicing
Last reviewed
Exclusive Sponsor Slot Available
Be the featured e-invoicing solution for Iran
Iran requires every taxpayer to issue e-invoices through the Taxpayers' System (Moadian) run by INTA. A 2023 facilitation law made the 2019 Store Terminals Law duty universal from 22 December 2023, and since 22 December 2025 paper invoices carry no VAT credit. Small traders may use card-reader receipts instead.
Previous
25 December 2023B2G
Treasury told to require type 1 e-invoices
Latest
12 May 2026
Iran keeps 100% forgiveness of e-invoicing penalties for 1405
Iran e-Invoicing Overview
B2B
mandatory
since 22 December 2023Article 1 of the Law on Facilitating Taxpayers' Obligations , passed by the Majlis on 14 November 2023 and promulgated on 20 December 2023, set 1 Mehr 1402 (23 September 2023) for listed companies, state companies, executive bodies and all other legal persons, and 1 Dey 1402 (22 December 2023) for all remaining persons. Article 3 let invoices issued outside the system stay acceptable until the end of 1403; the Budget Law for 1404 moved that cut-off to the end of Azar 1404, so from 22 December 2025 only system invoices count. A buyer that purchases from a trader using the small-business exemption gets no input credit for that purchase. For 1404, INTA freed traders with sales under 144 billion rials who use a bank card reader from type 1 and type 2 e-invoices, under an exemption circular of 8 November 2025.
B2G
mandatory
since 22 December 2023There is no separate public procurement regime: sales to the state fall under the same Article 1 duty, and Article 1 of the facilitation law names executive bodies in its first group of issuers. On 25 December 2023 the head of INTA wrote to the Treasurer General asking that paying officers and finance managers of all executive bodies accept expense documents for purchases from legal persons only when supported by a type 1 electronic invoice, and observe Article 25 of the Store Terminals Law.
B2C
mandatory
since 22 December 2023Consumer sales sit inside the same universal duty. Note 2 of Article 14 bis of the Store Terminals Law, inserted by Article 8 of the facilitation law , treats a bank card-reader or payment-gateway receipt as an e-invoice until the end of 1404 for every taxpayer that sells a single good or service, or goods at one VAT rate. INTA counts these receipts as type 3 e-invoices, and reported more than 3 billion a month in 1404 . With legal authorisation, card-reader receipts were recognised as e-invoices in 1405 as well for single-rate sellers. Traders exempt for 1404 had to install and use a card reader. In January 2026 the head of INTA said the duty to implement the Moadian system in full, due by the end of 1404, had been deferred to the following year .
Exclusive Sponsor Slot Available
Be the featured e-invoicing solution for Iran
Implementation Timeline(8 events)
Key mandate dates. Select a date for detail, or show all updates below.
Law on Store Terminals and Taxpayers' System passed
13 October 2019
Legislative
Facilitation law promulgated
20 December 2023
Legislative
President Raisi promulgated the Law on Facilitating Taxpayers' Obligations on 29 Azar 1402. The Majlis passed it on 23 Aban 1402 (14 November 2023) and the Guardian Council approved it on 16 Azar 1402 (7 December 2023). It fixed issuance deadlines and added the Article 14 bis small-business exemption.
All remaining taxpayers must issue e-invoices
22 December 2023
All
Treasury told to require type 1 e-invoices
25 December 2023
B2G
Small-business exemption for 1404 announced
8 November 2025
All
Paper invoices lose VAT credit
22 December 2025
All
Relief package approved by heads of the three branches
30 December 2025
Policy
Penalty forgiveness extended to 1405
12 May 2026
Policy
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Centralised platform
Every invoice passes through the Moadian system run by INTA, which then counts it for VAT. INTA's deputy for smart tax transformation describes the law as one where the seller must issue the invoice and the buyer must confirm it , and the system computes VAT from the invoices recorded. Invoices are transmitted after issue within set deadlines rather than approved first: INTA extended the deadline to send and register invoices issued in Esfand 1404 to 31 Farvardin 1405. The share of input VAT credit claimed on paper invoices fell from 100% in summer 1401 to zero in winter 1404 .
Standards
N/A
Record-keeping & Reporting
SAF-T
Not required
N/A
Technical Formats
N/A
Penalties
Failure to issue e-invoices
Exemptions
Small traders using card readers (1404)
Traders with sales under 144 billion rials in 1404 (and under the 1402 and 1403 ceilings) who sell through a bank card reader or payment gateway were exempt from type 1 and type 2 e-invoices for 1404 under INTA's exemption circular ; they lose the exemption from the second period after crossing the ceiling.
Article 14 bis ceiling
Article 14 bis of the Store Terminals Law, inserted by Article 8 of the facilitation law , lets INTA exempt taxpayers whose annual sales are below 25 times the Article 84 Direct Taxes Act exemption, with the ceiling set at 150, 100 and 50 times for 1402, 1403 and 1404. Purchases from exempt traders give no VAT credit and are not deductible expenses.
Latest Update
Penalty Update
12 May 2026Iran keeps 100% forgiveness of e-invoicing penalties for 1405
The head of the Iranian National Tax Administration extended into 1405 the power to forgive penalties under Article 22 of the Law on Store Terminals and Taxpayers' System, the penalties for not issuing e-invoices through the Moadian system.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Iran
Yes, e-Invoicing is mandatory in Iran for B2B (since 22 December 2023) and B2G (since 22 December 2023) transactions.
B2B e-Invoicing in Iran is mandatory since 22 December 2023. Article 1 of the Law on Facilitating Taxpayers' Obligations , passed by the Majlis on 14 November 2023 and promulgated on 20 December 2023, set 1 Mehr 1402 (23 September 2023) for listed companies, state companies, executive bodies and all other legal persons, and 1 Dey 1402 (22 December 2023) for all remaining persons. Article 3 let invoices issued outside the system stay acceptable until the end of 1403; the Budget Law for 1404 moved that cut-off to the end of Azar 1404, so from 22 December 2025 only system invoices count. A buyer that purchases from a trader using the small-business exemption gets no input credit for that purchase. For 1404, INTA freed traders with sales under 144 billion rials who use a bank card reader from type 1 and type 2 e-invoices, under an exemption circular of 8 November 2025.
B2G e-Invoicing in Iran is mandatory since 22 December 2023. There is no separate public procurement regime: sales to the state fall under the same Article 1 duty, and Article 1 of the facilitation law names executive bodies in its first group of issuers. On 25 December 2023 the head of INTA wrote to the Treasurer General asking that paying officers and finance managers of all executive bodies accept expense documents for purchases from legal persons only when supported by a type 1 electronic invoice, and observe Article 25 of the Store Terminals Law.
Iran supports the following e-Invoice formats: N/A.
Iran uses the following e-Invoicing standards: N/A.
Every invoice passes through the Moadian system run by INTA, which then counts it for VAT. INTA's deputy for smart tax transformation describes the law as one where the seller must issue the invoice and the buyer must confirm it , and the system computes VAT from the invoices recorded. Invoices are transmitted after issue within set deadlines rather than approved first: INTA extended the deadline to send and register invoices issued in Esfand 1404 to 31 Farvardin 1405. The share of input VAT credit claimed on paper invoices fell from 100% in summer 1401 to zero in winter 1404 .
Iran has penalties for e-Invoicing non-compliance. Failure to issue e-invoices: Penalties under Article 22 of the Store Terminals Law apply; Delay by the tax administration: Article 1 of the facilitation law also sanctions the authority itself: the Plan and Budget Organisation must cut INTA's earmarked resources by 5% for each month of delay in enabling all taxpayers to issue e-invoices, up to 50%.
B2C e-Invoicing in Iran is mandatory since 22 December 2023. Consumer sales sit inside the same universal duty. Note 2 of Article 14 bis of the Store Terminals Law, inserted by Article 8 of the facilitation law , treats a bank card-reader or payment-gateway receipt as an e-invoice until the end of 1404 for every taxpayer that sells a single good or service, or goods at one VAT rate. INTA counts these receipts as type 3 e-invoices, and reported more than 3 billion a month in 1404 . With legal authorisation, card-reader receipts were recognised as e-invoices in 1405 as well for single-rate sellers. Traders exempt for 1404 had to install and use a card reader. In January 2026 the head of INTA said the duty to implement the Moadian system in full, due by the end of 1404, had been deferred to the following year .
Exemptions from Iran e-Invoicing may apply to: Small traders using card readers (1404), Article 14 bis ceiling. Check specific criteria as exemptions vary by transaction type and business size.