The Moadian system is where electronic invoices are recorded and kept. Every invoice you issue must be built to the tax authority's rules, marked with a unique tax number and sent to this system. Below is the whole path. If you would rather not deal with the technical detail, Akam Data's AkamTax, AkTax.app and ERPTax do most of the steps for you.
Prerequisites
- Electronic registration in the tax system and a tax file
- Membership of the Moadian system and access to your own tax folder
- An electronic-signature certificate and public key (an organisational seal for a legal entity)
- The unique tax memory ID
- A valid store terminal — software that builds and sends invoices to the authority's standards
- Goods and service IDs for what you sell
Steps to issue and send
- Sign in to the tax portal with your credentials at the national tax services portal (my.tax.gov.ir).
- Register in the tax system if you do not have an electronic file yet.
- Get a store terminal: set up accounting or middleware software that can send to the Moadian system.
- Obtain an electronic-signature certificate from one of the intermediate certificate centres.
- Complete the tax folder and get the unique ID: upload the public key, enter the address and postcode and activate the unique tax memory ID.
- Configure the terminal: enter the company details and the unique ID in the software.
- Get goods and service IDs from the goods and service ID system and note each item's VAT rate or exemption. Details are in the goods and service ID guide.
- Issue the invoice in the software.
- Send it to the Moadian system: the software encrypts and sends the invoice.
Official notices and documents are published on the intamedia.ir portal (store terminals and the Moadian system). Always follow the latest version, because templates and rules can change.
Submission statuses
- Success
- The invoice is registered and visible in your tax folder. Nothing more to do.
- Failed
- There was a problem with the invoice. Read the error, fix it and send again. The common errors guide helps.
- In Progress
- The invoice is queued for validation. Do not resend; wait for the final status. If your software is out of date this status may display wrongly — update it first and query the invoice again.
After sending: final acceptance
The system validates the invoice and places a copy in the seller's tax folder and, if the buyer is a member, in the buyer's folder. The buyer must accept it or reject it with a reason within the set period; if they do nothing the system accepts it automatically. Under the published rules the gap between the issue date and registration must not be large (check the current value in the authority's notices), so send invoices the same day.
Issuing ceiling
- Units with a tax history: the total invoices of each period may be a multiple of the sales declared for the same period last year, provided that period's tax is paid or scheduled.
- New units or those with no history: the ceiling is set from the annual exemption in article 101 of the Direct Taxes Act.
- Going over the ceiling: to issue more you must pay the VAT, schedule the debt or post security; otherwise the invoice has no tax credit.
Always read the exact multipliers from the authority's current notice.
Where do I start?
If you work on Windows choose AkamTax; if you want no installation, AkTax.app; if you run an ERP, ERPTax. All three are compared on the Moadian system page, and legal questions are answered in the 40 frequently asked questions.