Electronic invoicing guide
Indonesia
Digital reporting requirements
Clearance.
Obligatory
Mandatory for all VAT-registered businesses for B2B, B2G & B2C transactions.
Authority
Directorate General of Taxation (DGT).
Platform
E-Faktur Pajak.
Format
XML.
Storage time
10 years.
Reporting and processes
Reporting
This country has no reporting obligations.
Process
- All companies with headquarters or branches on Indonesian territory are required to create e-invoices through a certified service provider.
- All invoices get a serial number (NSFP) and a QR code from which all invoice details can be read, and must be approved by the DGT (Director General of Taxation).
- If this process is successful, invoices with digital signatures are sent to thee-faktur system.
- The company will then receive proof that the invoice has been registered, and the approved invoice can then be sent to the buyer.
- Taxpayers are required to register in the e-faktur system and obtain an electronic certificate.
- Taxpayers should use e-faktur applications to prepare their periodic VAT returns.
- Invoices which are not issued as e-Faktur, or not accepted as in line with procedures, will be considered invalid.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
https://www.pajak.go.id/id
Documents
E-invoices (including credit and debit notes).
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