| Early Adopters / Voluntary Registrants |
December 2022 |
Clearance Model – CTC (Voluntary Registration) |
B2B
B2C
B2G
|
UBL 2.1 XML, Encrypted JSON, QR Code |
Official launch of JoFotara by ISTD in collaboration with MDEE; voluntary registration opened to all businesses.
|
| Selected Large Taxpayers & Pilot Groups |
January 2023 |
Clearance Model – CTC (Phase 1 Mandatory) |
B2B
B2C
B2G
|
UBL 2.1 XML, Encrypted JSON, QR Code |
Mandatory registration begins for selected large taxpayers, companies, and professionals within the first rollout phase.
|
| All In-Scope Taxpayers |
February 2023 Onwards |
Clearance Model – CTC (Integration & Testing) |
B2B
B2C
B2G
|
UBL 2.1 XML, Encrypted JSON, QR Code |
Businesses integrate ERP, POS, and billing systems with JoFotara APIs and submit test invoices for validation.
|
| All Taxpayers (Universal Registration Deadline) |
31 May 2024 |
Clearance Model – CTC (Mandatory Registration) |
B2B
B2C
B2G
|
UBL 2.1 XML, Encrypted JSON, QR Code |
All taxpayers were required to register with JoFotara by this date; failure to register may result in ISTD enforcement penalties.
|
| All Remaining Taxpayers |
October 2024 |
Clearance Model – CTC (Enforcement Preparation) |
B2B
B2C
B2G
|
UBL 2.1 XML, Encrypted JSON, QR Code |
ISTD issues final compliance notices and reminders to complete system setup and API integration before full enforcement.
|
| All Taxpayers (No Sector or Size Exemption) |
1 April 2025 |
Clearance Model – CTC (Full Mandatory Clearance) |
B2B
B2C
B2G
|
UBL 2.1 XML, Encrypted JSON, QR Code |
Full enforcement under Amended Billing and Control Regulation No. 2 of 2025. All invoices must be issued through JoFotara or an integrated system. Non-compliant invoices are invalid for VAT deduction. Grace period extended until 31 May 2025.
|
| SMEs & Remaining Sectors |
2026 and Beyond |
Clearance Model – CTC (Continued Expansion) |
B2B
B2C
B2G
|
UBL 2.1 XML, Encrypted JSON, QR Code |
Ongoing phased onboarding of SMEs and remaining sectors based on ISTD guidance. Businesses should monitor sector-specific implementation timelines.
|