The Directorate General of Taxes (DGT) has updated and added the list of types of documents equivalent to tax invoices. These types of documents have been updated and added due to additional certain documents equivalent to tax invoices under several recent tax regulations

The updates and additions to the list of certain documents are outlined in the Director General of Taxes Regulation No. PER-16/PJ/2021 concerning Certain Documents Equivalent to Tax Invoices (PER-16/2021).

PER-16/2021 has taken effect as of 1 August 2021. The enactment of PER-16/2021 simultaneously revokes the Director General of Taxes Regulation No. PER-13/PJ/2019 concerning Certain Documents Equivalent to Tax Invoices (PER-13/2019).

Based on PER-16/2021, 25 types of certain documents are equivalent to tax invoices. The number of these certain types of documents is higher than that previously regulated under PER-13/2019 of only 16 documents.

In further detail, the list of certain types of documents equivalent to tax invoices is as follows.

1.	Delivery orders (Surat Perintah Penyerahan Barang/SPPB) prepared/issued by the Indonesian Logistics Bureau (Badan Urusan Logistik/BULOG/Depot Logistik/DOLOG) for distribution of wheat flour;
2.	invoices for supplies of telecommunications services by a telecommunications company;
3.	payment receipt prepared by a distributor for the sale of phone credit and/or receipt of commission/fees related to the distribution of tokens and/or vouchers;
4.	invoices for supplies of electricity by an electricity company;
5.	invoices for supplies of taxable goods (Barang Kena Pajak/BKP) and/or taxable services (Jasa Kena Pajak/JKP) by a drinking water company;
6.	tickets, airway bills, or delivery bills, prepared/issued for supplies of domestic air transportation services;
7.	memorandum of sale of services prepared/issued for supplies of port services;
8.	trading confirmation for supplies of JKP by securities brokers;
9.	invoices for supplies of JKP by banks;
10.	documents used to order tobacco excise tapes (CK-1 documents);
11.	tax payment slips (Surat Setoran Pajak/SSP) for payments of VAT on supplies of BKP through an auctioneer attached by a quotation of a minutes of auction, which constitutes an integral part of the SSP;
12.	Export Declaration (Pemberitahuan Ekspor Barang/PEB) which includes the identity of the owner of the goods in the form of name, address, and Taxpayer Identification Number (TIN) (Nomor Pokok Wajib Pajak/NPWP), attached with an export service memorandum, invoice and bill of lading or airway bill which constitutes an integral part of PEB, for exports of BKP;
13.	Export Declaration of Intangible JKP/BKP attached with an invoice which constitutes an integral part of the Export Declaration of Intangible JKP/BKP, for exports of Intangible JKP/BKP;
14	Import Declaration (Pemberitahuan Impor Barang/PIB) which includes the identity of the owner of the goods in the form of name, address, and TIN, attached with SSP, Customs, Excise, and Tax Payment Slip (Surat Setoran Pabean, Cukai, dan Pajak/SSPCP), and/or tax collection receipt by the Directorate General of Customs and Excise (DGCE) which includes the identity of the owner of the goods in the form of name , address, and TIN, which constitutes an integral part of the PIB, for imports of BKP;
15.	PIB that includes the identity of the owner of the goods in the form of name, address, and TIN, attached with the SSP and a stipulation letter on tariffs and/or customs value, customs determination letter, or re-stipulation letter of tariff and/or customs value that includes the identity of the owner of the goods in the form of name, address and TIN, which constitutes an integral part of the said PIB, for imports of BKP in the event that the DGCE stipulates that there is an underassessment in the value of Import VAT;
16.	stipulation letter on import duty, excise, and/or tax payment on consigned goods that includes the identity of the owner of the goods in the form of name, address, and TIN, attached with SSP, SSPCP, and/or tax collection receipt by the DGCE;
17	SSP for payments of VAT on the utilization of Intangible BKP or JKP from outside the customs area within the customs area, by attaching invoices and details in the form of types and values of Intangible BKP or JKP as well as the name and address of the Intangible BKP or JKP supplier;
18.	VAT collection receipt on the utilization of Intangible BKP and/or JKP from outside the customs area within the customs area through electronic commerce (Perdagangan Melalui Sistem Elektronik/PMSE) which includes the name and TIN or the buyer’s Single Identity Number (Nomor Induk Kependudukan/NIK), or the buyer’s e-mail address registered with the DGT administration, or attached by documents proving that the buyer’s account on the PMSE VAT collector electronic system contains the buyer’s name and TIN, or the buyer’s e-mail address registered with the DGT administration;
19.	documents of goods release from bonded zones which constitutes a supply of BKP and/or JKP by a taxable person for VAT purposes;
20.	SSP for payments of VAT on the release of BKP belonging to a non-resident tax subject from Bonded Zones to Other Places within the Customs Area attached with a customs declaration for the release of BKP;
21.	SSP for payments of VAT on the release and/or supplies of BKP and/or JKP from Free Trade Zones and Free Ports to Other Places within Customs Areas attached with:
	•	customs declaration for the release of BKP;
	•	an invoice or contract, for supplies of BKP carried out without undergoing the BKP release mechanism; or
	•	an invoice or contract, for supplies of Intangible JKP and/or BKP;
22.	Customs Declaration for Special Economic Zones (Pemberitahuan Pabean Kawasan Ekonomi Khusus/PPKEK) which includes the identity of the owner of the goods in the form of name, address, and TIN, which is attached with SSP, SSPCP, and/or tax collection receipt by the DGCE which includes the identity of the owner of the goods in the form of name, address, and TIN, which constitutes an integral part of the PPKEK, for imports of BKP into Special Economic Zones (SEZ) (Kawasan Ekonomi Khusus/KEK);
23.	SSP for payments of VAT pertaining to supplies of BKP and/or JKP by entrepreneurs in SEZ to buyers and/or service recipients domiciled in Other Places within the Customs Area which at the time of import, utilization, or acquisition, VAT is not collected, attached with:
	•	customs declaration for the release of BKP;
	•	an invoice or contract, for supplies of BKP carried out without undergoing the BKP release mechanism; or
	•	an invoice or contract, for supplies of Intangible JKP and/or BKP;
24.	SSP for payments of VAT pertaining to the release of goods that does not constitute a supply of BKP by Business Entrepreneurs in SEX to buyers and/or service recipients domiciled in Other Places within the Customs Area which at the time of import, utilization, or acquisition, VAT is not collected, and attached with Customs Declaration for the release of BKP; and
25.	Notices of tax assessment to collect input VAT on the acquisition of BKP and/or JKP, imports of BKP, as well as utilization of Intangible BKP and/or utilization of JKP from outside the customs area within the customs area, attached with all SSP for the settlement of outstanding VAT in the form of:
26	receipt of state revenue as stipulated in the Minister of Finance Regulation concerning the electronic state revenue system;
27	overbooking receipt signed by the competent authority as stipulated in the Minister of Finance Regulation concerning the procedures for payment and remittance of taxes; and/or
28	Fund Disbursement Order (Surat Perintah Pencairan Dana/SP2D) or receipt of state revenues as evidence of compensation for Tax Liabilities as regulated in the Minister of Finance Regulation concerning the procedures for the calculation and refund of tax overpayments.

The added nine documents that did not exist in the previous regulation include documents number 3, 16, 18, 19, 20, 22, 23, 24, and 25.

Additional to Documents Equivalent to Tax Invoices