a.

that the provisions on procedures for the preparation of Tax Invoices and procedures for the amendment or replacement of Tax Invoices and Tax Invoices for retailer Taxable Persons supplying Taxable Goods and/or Taxable Services to buyers of Taxable Goods and/or Taxable Service recipients with the characteristics of end consumers have been regulated under the Minister of Finance Regulation Number 18/PMK.03/2021 concerning the Implementation of Law Number 11 of 2020 concerning Job Creation in the Fields of Income Tax, Value Added Tax and Sales Tax on Luxury Goods as Well as General Provisions and Tax Procedures;

b.

that to provide legal certainty and convenience for Taxable Persons in preparing and administering Tax Invoices, it is necessary to provide implementation guidelines for the said Minister of Finance Regulation;

c.

that currently, the provisions on Tax Invoices are outlined in several separate regulations, thereby, simplification in 1 (one) regulation is necessary;

d.

that based on the considerations referred to in letter a, letter b and letter c, it is necessary to enact a Director General of Taxes Regulation concerning Tax Invoices;

 

 

 

 

1.

Law Number 6 of 1983 concerning General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia of 1983 Number 49, Supplement to the State Gazette of the Republic of Indonesia Number 3262) as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);

2.

Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 1983 Number 51, Supplement to the State Gazette of the Republic of Indonesia Number 3264) as amended several times, last amended by as amended several times, last amended by Law Number 7 of 2021 concerning the Harmonisation of Tax Regulations (State Gazette of the Republic of Indonesia of 2021 Number 246, Supplement to the State Gazette of the Republic of Indonesia Number 6736);

3.

Government Regulation Number 1 of 2012 concerning the Implementation of Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods as amended several times, last amended by Law Number 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods (State Gazette of the Republic of Indonesia of 2012 Number 4, Supplement to the State Gazette of the Republic of Indonesia Number 5271) as amended by Government Regulation Number 9 of 2021 concerning the Tax Treatment to Support Ease of Doing Business (State Gazette of the Republic of Indonesia of 2021 Number 19, Supplement to the State Gazette of the Republic of Indonesia Number 6621);

4.

Minister of Finance Regulation Number 18/PMK.03/2021 concerning the Implementation of Law Number 11 of 2020 concerning Job Creation in the Fields of Income Taxes, Value Added Tax and Sales Tax on Luxury Goods as Well as General Provisions and Tax Procedures (State Gazette of the Republic of Indonesia of 2021 Number 153);

 

 

 

 

DIRECTOR GENERAL OF TAXES REGULATION CONCERNING TAX INVOICES.

 

 

 

 

 

Referred to herein this Director General Regulation:

1.

General Provisions and Tax Procedures Law, hereinafter referred to as the General Provisions and Tax Procedures Law, is Law Number 6 of 1983 concerning General Provisions and Tax Procedures and the amendments thereto.

2.

Value Added Tax Law, hereinafter referred to as the VAT Law, is Law Number 8 of 1983 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods and the amendments thereto.

3.

Value Added Tax, hereinafter abbreviated to VAT, is Value Added Tax regulated under the VAT Law.

4.

Sales Tax on Luxury Goods, hereinafter referred to as STLGs, is Sales Tax on Luxury Goods regulated under the VAT Law.

5.

Taxable Goods, hereinafter abbreviated to BKP, are goods subject to tax pursuant to the VAT Law

6.

Taxable Services, hereinafter abbreviated to JKP, are services subject to tax pursuant to the VAT Law.

7.

Buyer of Taxable Goods is an individual or entity that receives or should receive supplies of Taxable Goods that pays or should pay for the price of the Taxable Goods.

8.

Taxable Service Recipient is an individual or entity that receives or should receive supplies of Taxable Services and that pays or should pay for the consideration of the Taxable Services.

9.

Taxpayer is any individual or entity, comprising a taxpayer, a withholding agent and a collecting agent having tax rights and obligations pursuant to statutory provisions in the field of taxation.

10.

Taxable Persons, hereinafter abbreviated to PKP, are entrepreneurs supplying Taxable Goods and/or Taxable Services subject to tax pursuant to the VAT Law.

11.

Tax Invoice is a tax collection receipt prepared by Taxable Persons supplying Taxable Goods or Taxable Services.

12.

Input VAT is VAT that should have been paid by a Taxable Person due to an acquisition of Taxable Goods and/or acquisition of Taxable Services and/or utilisation of intangible Taxable Goods from outside the customs territory and/or utilisation of Taxable Service from outside the customs territory and/or imports of Taxable Goods.

13.

Electronic Information is one or a set of electronic data, including but not limited to writing, sound, pictures, maps, designs, photographs, electronic data interchange (EDI), electronic mail, telegram, telex, telecopy or the like, letters, signs, numbers, access codes, symbols or processed perforations that have meaning or are comprehensible by people who are able to understand them.

14.

Electronic Signature is a signature consisting of Electronic Information that is attached, associated or related to other Electronic Information which is used as a verification and authentication tool.

15.

Electronic Certificate is an electronic certificate containing an Electronic Signature and identity indicating the status of the legal subjects of the parties in an electronic transaction issued by the Directorate General of Taxes or the provider of electronic certificates.

16.

Taxpayer Identification Number, hereinafter abbreviated as TIN, is a number issued to Taxpayers as a means of tax administration that is used as a personal identity or Taxpayer identity in conducting their tax rights and obligations.

17.

National Identification Number, hereinafter abbreviated to NIK, is a resident identification number that is unique or distinctive, singular and inherent to a person registered as an Indonesian resident.

18.

Tax Invoice Serial Number, hereinafter abbreviated to NSFP, is a serial number given by the Directorate General of Taxes to Taxable Persons with a certain mechanism for numbering Tax Invoices in the form of a collection of numbers, letters or a combination of numbers and letters determined by the Directorate General of Taxes.

19.

Activation Code is a code in the form of characters which may consist of numbers, letters or a combination of numbers and letters given by the Directorate General of Taxes to Taxable Persons through an Activation Code notification letter.

20.

Password is a code in the form of characters which may consist of numbers, letters or a combination of numbers and letters given by the Directorate General of Taxes to Taxable Persons via email addresses.

21.

Electronic Commerce is a trade in which transactions are carried out through a set of electronic devices and procedures.

22.

Periodic Tax Return, hereinafter referred to as Periodic Tax Return, is a letter used by a Taxpayer to file the calculation and/or payment of taxes, taxable objects and/or non-taxable objects and/or assets and liabilities pursuant to statutory provisions in the field of taxation for a Taxable Period.

23.

Director General of Taxes Regulation Number PER-04/PJ/2020, hereinafter referred to as PER-04/PJ/2020, is Director General of Taxes Regulation Number PER-04/PJ/2020 concerning Technical Guidelines for the Administration of Taxpayer Identification Numbers, Electronic Certificates and VAT Registration and the amendments thereto.

 

 

 

 

(1)

Taxable Persons supplying BKP and/or JKP must collect VAT payable and prepare Tax Invoices as VAT collection receipt.

(2)

Tax Invoices must include information on the supplies of BKP and/or JKP.

(3)

Tax Invoices prepared by PKPs for supplies of BKPs and/or Taxable Services must be in electronic format.

(4)

Taxable Persons may amend or replace and cancel Tax Invoices.

(5)

Taxable Persons supplying Taxable Goods and/or Taxable Services to Buyers of Taxable Goods and/or Taxable Service Recipients with the characteristics of end consumers may prepare Tax Invoices without including information on the buyer’s identity as well as the seller’s name and signature.

(6)

Tax Invoices must fulfil formal and material requirements.

(7)

Tax Invoices must be filed in Periodic VAT Returns.

(8)

Taxable Persons may request Tax Invoices data in electronic format if the data of the Tax Invoices in electronic format are damaged or lost.

(9)

Tax invoices in hardcopy may be prepared if certain circumstances occur.

 

 

 

 

 

(1)

Taxable Persons must prepare Tax Invoices referred to in Article 2 paragraph (1) for every:

 

a.

supply of Taxable Goods regulated under Article 4 paragraph (1) subparagraph a and/or Article 16D of the VAT Law;

 

b.

supply of Taxable Services regulated under Article 4 paragraph (1) subparagraph c of the VAT Law;

 

c.

export of tangible Taxable Goods regulated under Article 4 paragraph (1) subparagraph f of the VAT Law;

 

d.

export of intangible Taxable Goods regulated under Article 4 paragraph (1) subparagraph g of the VAT Law; and/or

 

e.

export of Taxable Services regulated under Article 4 paragraph (1) subparagraph h of the VAT Law.

(2)

Tax Invoices referred to in paragraph (1) must be prepared upon:

 

a.

a supply of Taxable Goods and/or Taxable Services;

 

b.

the receipt of payment if payment is received before the supply of Taxable Goods and/or before the supply of Taxable Services;

 

c.

the receipt of term payment in the event of a supply of part of work phases;

 

d.

an export of tangible Taxable Goods, export of intangible Taxable Goods and/or export of Taxable Services; or

 

e.

other times regulated by statutory provisions in the field of VAT.

(3)

The supply of Taxable Goods and/or Taxable Services referred to in paragraph (2) subparagraph a and the export of tangible Taxable Goods, export of intangible Taxable Goods and/or export of Taxable Services referred to in paragraph (2) subparagraph d, are implemented pursuant to statutory provisions in the field of taxation.

 

 

 

 

(1)

Excluded from the provisions referred to in Article 3 paragraph (2), Taxable Persons may prepare 1 (one) Tax Invoice which includes all supplies of Taxable Goods and/or Taxable Services to the same Buyer of Taxable Goods and/or the same Taxable Service Recipient for 1 (one) calendar month.

(2)

The Tax invoice referred to in paragraph (1) is referred to as a consolidated Tax Invoice.

(3)

The consolidated Tax Invoice referred to in paragraph (2) must be prepared no later than the end of the month for supplies of Taxable Goods and/or Taxable Services.

(4)

If a payment, either in part or in whole, before a supply of Taxable Goods and/or Taxable Services is received in the month of the supply, the consolidated Tax Invoice continues to be prepared no later than the end of the month of the supply of Taxable Goods and/or Taxable Services referred to in paragraph (3).

(5)

If Taxable Persons supply Taxable Goods and/or Taxable Services as referred to in paragraph (1) for which a Tax Invoice must be prepared using more than 1 (one) transaction code referred to in this Director General Regulation, Taxable Persons may prepare the consolidated Tax Invoices referred to in paragraph (2) for supplies of the same transaction code, for each of the transaction codes.

(6)

The consolidated Tax Invoices referred to in paragraph (2) cannot be prepared for supplies of Taxable Goods and/or Taxable Services eligible for subject to VAT or VAT and Sales Tax on Luxury Goods but not collected incentives pursuant to the provisions on supplies of Taxable Goods and/or Taxable Services to and/or from certain areas or certain places.

(7)

Examples of the provisions referred to in paragraph (4) and paragraph (5) are listed in Appendix A number 1 which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

 

Information on the supplies of Taxable Goods and/or Taxable Services that must be included in the Tax Invoices referred to in Article 2 paragraph (2) shall at least contain:

a.

the name, address and TIN of the supplier of Taxable Goods or Taxable Services,

b.

the identity of the Buyer of Taxable Goods or Taxable Service Recipient which includes:

 

1.

the name, address and TIN, for resident corporate Taxpayers and government agencies;

 

2.

the name, address and TIN or NIK, for resident individuals pursuant to statutory provisions;

 

3.

the name, address and passport number, for non-resident individuals; or

 

4.

the name and address, for non-resident corporate tax subjects or non-tax subjects regulated under Article 3 of the Law concerning income taxes;

c.

the types of goods or services, the amount of the selling price or consideration and discounts;

d.

collected VAT;

e.

collected Sales Tax on Luxury Goods;

f.

the code, serial number and date of the preparation of the Tax Invoice; and

g.

the name and signature of the party entitled to sign Tax Invoices.

 

 

 

 

(1)

The name, address and TIN of the supplier of Taxable Goods or Taxable Services referred to in Article 5 subparagraph a must be completed according to the name, address and TIN listed in the VAT registration certificate of the Taxable Person supplying the Taxable Goods or Taxable Services.

(2)

The identity of the Buyer of Taxable Goods or Taxable Service Recipient which includes the name, address, TIN, NIK and passport number referred to in Article 5 subparagraph b must be completed according to the actual name, address, TIN, actual passport number.

(3)

For tax residents, the name and address referred to in paragraph (2) may be completed according to the name and address listed in the VAT registration certificate of the Buyer of Taxable Goods or Taxable Service Recipient Taxable Person .

(4)

If the name and/or address listed in the VAT registration certificate referred to in paragraph (1) and paragraph (3) are different from the actual name and/or address, the Taxpayer must apply for the changes to data in the form of name and/or address in the tax registration certificate or the tax registration certificate and VAT registration certificate to match the actual situation.

(5)

The application for changes to data referred to in paragraph (4) is submitted pursuant to the Director General of Taxes Regulations stipulating technical guidelines for the administration of Taxpayer

(6)

If supplies of Taxable Goods and/or Taxable Services are performed to the Buyer of Taxable Goods and/or Taxable Service Recipient which constitutes a centralised place of supply, but the said Taxable Goods and/or Taxable Services are delivered or supplied to the centralised place of supply, the following provisions shall apply:

 

a.

the name and TIN referred to in paragraph (2), namely the name and TIN of Taxable Persons of the centralised place of supply; and

 

b.

the address referred to in paragraph (2), namely the address of the centralised place of supply which receives the Taxable Goods and/or Taxable Services.

(7)

The centralisation of the place of supply referred to in paragraph (6), namely the centralisation stipulated under the Director General of Taxes Regulation concerning the place of registration for Taxpayers and electronic commerce merchants and/or place for business reporting for Taxable Persons at tax offices within Large Taxpayers Regional Tax Offices, Tax Offices within the Directorate General of Taxes Special Jakarta Regional Tax Office and medium taxpayer offices.

(8)

Examples of the inclusion of the address referred to in paragraph (2) and paragraph (3) as well as the inclusion of the name, address and TIN referred to in paragraph (6) are listed in Appendix A number 2 which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

(1)

The type of goods or services referred to in Article 5 subparagraph c must be completed with the actual information on the supplied Taxable Goods and/or Taxable Services.

(2)

For Taxable Persons supplying Taxable Goods in the form of new motor vehicles to the Buyer of Taxable Goods subject to the registration of new motor vehicles pursuant to statutory provisions, the types of goods included in the Tax Invoice must be completed with a description which at least contains information in the form of the brand, type, variant and chassis number of the said new motor vehicles.

(3)

For Taxable Persons supplying Taxable Goods in the form of land and/or buildings, the types of goods listed in the Tax Invoices must be completed with information that at least contains information in the form of the full address of the said land and/or buildings.

(4)

For Taxable Persons supplying Taxable Goods to Buyers of Taxable Goods in free trade zones and free ports, the information on the types of goods included in the Tax Invoices must be completed with the name of the Taxable Goods according to the actual conditions as well as the HS code according to the Indonesian customs rate book.

 

 

 

 

(1)

The collected VAT referred to in Article 5 subparagraph d and the collected Sales Tax on Luxury Goods referred to in Article 5 subparagraph e shall be calculated in Rupiah.

(2)

If supplies of Taxable Goods and/or Taxable Services are performed using a currency other than Rupiah, the calculation of collected VAT or VAT and Sales Tax on Luxury Goods must be converted into Rupiah using the exchange rate stipulated in the Minister of Finance Decree concerning the exchange rate as the basis for the settlement of import duties, taxes, export duties and income taxes, applicable when the Tax Invoices should be prepared.

 

 

 

 

(1)

The Code and NSFP referred to in Article 5 subparagraph f consists of 16 (sixteen) digits, namely:

 

a.

2 (two) digit transaction code;

 

b.

1 (one) digit status code; and

 

c.

13 (thirteen) digit NSFP provided by the Directorate General of Taxes.

(2)

The date of the preparation of a Tax Invoice referred to in Article 5 letter f is the date the Tax Invoice is prepared.

(3)

The format and procedures for the use of the code and the NSFP referred to in paragraph (1) are listed in Appendix B which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

(1)

The name of the individual Taxable Person or official/employee appointed by the Taxable Person , signing the Tax Invoices as referred to in Article 5 letter g, must be completed according to the name listed in the identity card for Indonesian citizens or passport for foreign nationals, which is valid when the Tax Invoices are signed.

(2)

Individual Taxable Person or the official/employee appointed by the Taxable Person , , signing the Tax Invoices as referred to in paragraph (1) are individual Taxable Person or official/employee whose names have been registered as the signatory of Tax Invoices on the application or system provided and/or determined by the Directorate General of Taxes referred to in this Director General Regulation.

(3)

Taxable Persons may appoint more than 1 (one) official/employee to sign the Tax Invoices as referred to in paragraph (2).

(4)

If Taxable Persons centralise the place where VAT or VAT and Sales Tax on Luxury Goods are payable and officials/employees appointed to sign Tax Invoices at the places of business before the centralisation are appointed to sign Tax Invoices after the centralisation, Taxable Persons of the centralisation place of VAT or VAT and Sales Tax on Luxury Goods payable must register the said official/employee as the signatory of Tax Invoices.

(5)

The signature referred to in Article 5 subparagraph g in Tax Invoices is in the form of an Electronic Signature.

 

 

 

 

(1)

The explanation of procedures for the completion of information in the Tax Invoices referred to in Article 5 are listed in Appendix C which constitutes an integral part of this Director General of Taxes Regulation.

(2)

If necessary, Taxable Persons may add other information to the Tax Invoices in addition to the information referred to in Article 5.

 

 

 

 

 

(1)

Tax invoices in electronic format referred to in Article 2 paragraph (3) are prepared using an application or system provided and/or determined by the Directorate General of Taxes and a signature in the form of an Electronic Signature is included.

(2)

Tax invoices in electronic format referred to in paragraph (1) are referred to as e-Faktur.

(3)

The format of e-Faktur is in the form of electronic documents of Tax Invoices prepared from the application or system provided and/or determined by the Directorate General of Taxes as referred to in paragraph (1).

(4)

The application or system provided and/or determined by the Directorate General of Taxes referred to in paragraph (3) is called the e-Faktur application.

(5)

The e-Faktur application referred to in paragraph (4) is equipped with a user manual that constitutes an integral part of the e-Faktur application.

(6)

e-Invoices are not required to be printed in hardcopy.

(7)

Examples of the layout of e-Faktur if e-Faktur is printed in portable document format and/or hardcopy are listed in Appendix D which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

(1)

The e-Faktur application referred to in Article 12 paragraph (4) consists of:

 

a.

the Client Desktop e-Faktur application;

 

b.

the Web Based e-Faktur application; and

 

c.

the Host-to-Host e-Faktur application.

(2)

The Host-to-Host e-Faktur application referred to in paragraph (1) subparagraph c may be used by Taxable Persons preparing e-Faktur through tax application service providers that have been appointed by the Director General of Taxes to provide tax application services in the form of the Host-to-Host e-Faktur application.

(3)

The tax application service providers referred to in paragraph (2) are determined by a Director General of Taxes Decree pursuant to the Director General of Taxes Regulation concerning tax application service providers.

 

 

 

 

(1)

Taxable Persons may generate e-Faktur referred to in Article 12 paragraph (2) insofar as they have:

 

a.

an Electronic Certificate;

 

b.

an activated Taxable Persons account; and

 

c.

a Tax Invoice Serial Number provided by the Directorate General of Taxes.

(2)

The application for and granting of the Electronic Certificate referred to in paragraph (1) subparagraph a are carried out pursuant to PER-04/PJ/2020.

(3)

The application for and granting of the decision on the activation of the Taxable Persons account referred to in paragraph (1) subparagraph b are carried out pursuant to PER- 04/PJ/2020.

(4)

If the application for activation of the account referred to in paragraph (3) fulfils the requirements regulated under PER-04/PJ/2020, the head of the tax services, dissemination and consultation service office:

 

a.

submits the Activation Code notification letter directly to the Taxable Persons ; and

 

b.

sends the Password to Taxable Persons via e-mail addresses that have been registered with the Directorate General of Taxes.

(5)

The sample format of the Activation Code notification letter referred to in paragraph (4) subparagraph a is listed in Appendix Letter E which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

(1)

Tax Invoice Serial Number referred to in Article 14 paragraph (1) subparagraph c is obtained based on the request submitted by Taxable Persons :

 

a.

electronically through the webpage provided and/or determined by the Directorate General of Taxes; or

 

b.

directly to the tax office where Taxable Persons are registered or through the tax services, dissemination and consultation service office whose working area includes:

 

 

1.

the residence of the Taxable Persons , for individual Taxable Persons and undivided inheritance Taxable Persons ; or

 

 

2.

the domicile of the Taxable Persons , for corporate Taxable Persons and government agency Taxable Persons .

(2)

The application for the Tax Invoice Serial Number referred to in paragraph (1) subparagraph a shall be submitted based on the user manual provided and/or determined by the Directorate General of Taxes.

(3)

The application for the Tax Invoice Serial Number referred to in paragraph (1) subparagraph b shall be submitted by submitting the request letter for the Tax Invoice Serial Number using the sample format listed in Appendix F number 1 which constitutes an integral part of this Director General of Taxes Regulation.

(4)

Tax Invoice Serial Number is only given to Taxable Persons that fulfil the following requirements:

 

a.

having an Activation Code and Password as referred to in Article 14 paragraph (4);

 

b.

having an activated Taxable Persons account; and

 

c.

having filed Periodic VAT Returns for the last 3 (three) Tax Periods according to their obligations which are due consecutively on the date the Taxable Persons request Tax Invoice Serial Numbers.

(5)

For the request for Tax Invoice Serial Numbers referred to in paragraph (1) subparagraph a that fulfils the requirements referred to in paragraph (2) and paragraph (4), the Directorate General of Taxes electronically submits the letter concerning the granting of the Tax Invoice Serial Numbers using the sample format listed in Appendix G which constitutes an integral part of this Director General of Taxes Regulation.

(6)

For the request for Tax Invoice Serial Numbers referred to in paragraph (1) subparagraph b that fulfils the requirements referred to in paragraph (3) and paragraph (4), the head of the tax office issues a letter concerning the granting of the Tax Invoice Serial Numbers using the sample format listed in Appendix H number 1 which constitutes an integral part of this Director General of Taxes Regulation.

(7)

The number of Tax Invoice Serial Numbers given to:

 

a.

Taxable Persons newly registered in the month the request for the Tax Invoice Serial Numbers or Taxable Persons that have never prepared and filed Tax Invoices in Periodic VAT Returns, the requested number is a maximum of 75 (seventy- five) Tax Invoice Serial Numbers; or

 

b.

Taxable Persons that have previously prepared and filed Tax Invoices in Periodic VAT Returns, shall comply with the following provisions:

 

 

1.

if the number of Tax Invoices in the previous 3 (three) Taxable Periods is equal to or less than 75 (seventy-five) Tax Invoices, the requested number is a maximum of 75 (seventy- five) Tax Invoice Serial Numbers; or

 

 

2.

if the number of Tax Invoices in the previous 3 (three) Taxable Periods is more than 75 (seventy-five) Tax Invoices the requested number is a maximum of 120% (one hundred and twenty per cent) of the number of Tax Invoices prepared in 3 (three) previous Taxable Periods that have been filed in Periodic VAT Returns.

(8)

If the Activation Code or Password referred to in paragraph (4) subparagraph a is forgotten or lost, Taxable Persons may apply for a reprint of the Activation Code and resend the Password in writing, using the sample format listed in Appendix I which constitutes an integral part of this Director General of Taxes Regulation.

(9)

The application referred to in paragraph (8) must be submitted directly to the tax office where the Taxable Persons are registered.

 

 

 

 

(1)

Excluded from the provisions on the number of Tax Invoice Serial Numbers referred to in Article 15 paragraph (7), the request for Tax Invoice Serial Numbers in a certain number may be submitted by Taxable Persons that:

 

a.

are newly registered as Taxable Persons in the month the request for Tax Invoice Serial Numbers is submitted;

 

b.

have centralised the place where VAT or VAT and Sales Tax on Luxury Goods are payable; and/or

 

c.

experience an increase in business,

 

that due to their business, require Tax Invoice Serial Numbers in a certain number.

(2)

The request for Tax Invoice Serial Numbers in a certain number referred to in paragraph (1) subparagraph a may be submitted within a maximum period of 3 (three) Taxable Periods since being registered as Taxable Persons .

(3)

The request for Tax Invoice Serial Numbers in a certain number referred to in paragraph (1) subparagraph b may be submitted within a maximum period of 3 (three) Taxable Periods from the entry into force of the centralisation of the place where VAT or VAT and Sales Tax on Luxury Goods are payable.

(4)

Taxable Persons that fulfil the provisions referred to in paragraph (1) request Tax Invoice Serial Numbers in a certain number directly to the tax office where the Taxable Persons are registered or through the tax services, dissemination and consultation service office whose working area includes:

 

a.

the residence of the Taxable Persons , for individual Taxable Persons and undivided inheritance Taxable Persons ; or

 

b.

the domicile of the Taxable Persons , for corporate Taxable Persons and government agency Taxable Persons ,

 

by submitting a request letter for Tax Invoice Serial Numbers in a certain number using the sample format listed in Appendix F number 2 which constitutes an integral part of this Director General of Taxes Regulation.

(5)

For the application for Tax Invoice Serial Numbers in a certain number referred to in paragraph (4) that fulfils the requirements referred to in paragraph (2) or paragraph (3) and fulfils the requirements referred to in Article 15 paragraph (4), the head of the tax office issues a letter concerning the granting of NSFP in a certain number using the sample format listed in Appendix H number 2 which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

NSFP is used for the preparation of Tax Invoices starting from the date of the letter concerning the granting of the NSFP referred to in Article 15 paragraph (5) or paragraph (6) or Article 16 paragraph (5) according to the year of designation is listed in the said letter concerning the granting of the NSFP.

 

 

 

 

(1)

e-Faktur referred to in Article 12 paragraph (2) must be uploaded to the Directorate General of Taxes using the e-Faktur application and obtain approval from the Directorate General of Taxes, no later than the 15th of the following month after the date of the preparation of e-Faktur.

(2)

Approval from the Directorate General of Taxes referred to in paragraph (1) is given provided that:

 

a.

the NSFP used for e-Faktur numbering is the NSFP provided by the Directorate General of Taxes regulated under this Director General Regulation; and

 

b.

the e-Faktur is uploaded within the period referred to in paragraph (1).

(3)

e-Faktur that does not obtain approval from the Directorate General of Taxes is not a Tax Invoice.

(4)

Examples of the provisions referred to in paragraph (1), paragraph (2) and paragraph (3), are listed in Appendix A number 3 which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

Sales invoices issued by Taxable Persons are included in the definition of e-Faktur referred to in Article 12 paragraph (2) provided that:

a.

including the information referred to in Article 5; and

b.

uploaded using the Host-to-Host e-Faktur application and obtaining approval from the Directorate General of Taxes, no later than the deadline referred to in Article 18 paragraph (1).

 

 

 

 

Tax invoices for supplies of Taxable Goods and/or Taxable Services subject to VAT or VAT and Sales Tax on Luxury Goods but not collected, are exempt from VAT or VAT or VAT and Sales Tax on Luxury Goods borne by the government, must be provided with the information on:

a.

subject to VAT or VAT and Sales Tax on Luxury Goods but not collected, exempt or borne by the government; and

b.

the underlying statutory provisions in the field of taxation, through the e-Faktur application.

 

 

 

 

(1)

Taxable Persons in other places within the customs territory, bonded storage or special economic zones must prepare e-Faktur referred to in Article 12 paragraph (2) for supplies of Taxable Goods to Buyers of Taxable Goods in free trade zones and free port.

(2)

Excluded from the obligation of the preparation of e-Faktur referred to in Article 12 paragraph (2), are Tax Invoices for:

 

a.

supplies of Taxable Goods and/or Taxable Services to Buyers of Taxable Goods and/or Taxable Service Recipients with the characteristics of end consumers, prepared pursuant to the provisions regulated under Article 13 paragraph (5a) of the VAT Law;

 

b.

supplies of Taxable Goods, supplies of Taxable Services, exports of tangible Taxable Goods, exports of intangible Taxable Goods and/or exports of Taxable Services, where the VAT collection receipt is in the form of certain documents equivalent to Tax Invoices, prepared pursuant to the provisions regulated under Article 13 paragraph (6) of the VAT Law; and

 

c.

supplies of Taxable Goods to individuals holding foreign passports regulated under Article 16E of the VAT Law, prepared pursuant to statutory provisions in the field of taxation stipulating procedures for the submission and completion of requests for the return of personal effects of foreign passport holders.

 

 

 

 

 

(1)

Taxable Persons may amend or replace Tax Invoices as referred to in Article 2 paragraph (4) which are incorrect in the completion or writing, thereby, not containing the correct, complete and clear information, by preparing replacement Tax Invoices.

(2)

Procedures for the preparation of replacement Tax Invoices referred to in paragraph (1) are listed in Appendix J which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

(1)

Taxable Persons must cancel Tax Invoices referred to in Article 2 paragraph (4) for Tax Invoices that have been prepared for supplies of:

 

a.

Taxable Goods and/or Taxable Services whose transactions have been cancelled; or

 

b.

goods and/or services for which Tax Invoices should not be prepared.

(2)

Procedures for the cancellation of Tax Invoices referred to in paragraph (1) are listed in Appendix K which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

(1)

The amendment  or replacement of Tax Invoices referred to in Article 22 paragraph (1) and cancellation of Tax Invoices referred to in Article 23 paragraph (1) are carried out using the e-Faktur application.

(2)

Preparation of replacement Tax Invoices referred to in Article 22 paragraph (1) and cancellation of Tax Invoices referred to in Article 23 paragraph (1) may be carried out provided that the Periodic VAT Returns for the Taxable Period in which the said replaced or cancelled Tax Invoices are filed may continue to be filed or amended pursuant to statutory provisions in the field of taxation.

(3)

If Taxable Persons supplying Taxable Goods or goods and/or supplying Taxable Services or services have filed the replaced or cancelled Tax Invoices referred to in paragraph (2) in Periodic VAT Returns, the said Taxable Persons must amend the Periodic VAT Returns concerned pursuant to statutory provisions in the field of taxation.

(4)

If Taxable Persons Buyer of Taxable Goods or the buyer of goods and/or Taxable Service Recipient or servoce recipient have filed the replaced or cancelled Tax Invoices referred to in paragraph (2) in Periodic VAT Returns, the said Taxable Persons must amend the Periodic VAT Returns concerned pursuant to statutory provisions in the field of taxation.

 

 

 

 

 

(1)

Supplies of Taxable Goods and/or Taxable Services to Buyers of Taxable Goods and/or Taxable Service Recipients with the characteristics of end consumers referred to in Article 2 paragraph (5) constitute supplies performed in retail.

(2)

The characteristics of end consumers referred to in paragraph (1) include:

 

a.

the buyers of goods and/or recipients of services directly consume the purchased or received goods and/or services; and

 

b.

the buyers of goods and/or the recipients of services do not use or utilise the purchased or received goods and/or services for business.

(3)

Taxable Persons whose whole or part of their business supply Taxable Goods and/or Taxable Services to Buyers of Taxable Goods and/or Taxable Service Recipients with the characteristics of end consumers referred to in paragraph (2), including those performed through Electronic Commerce, constitute retailer Taxable Persons .

(4)

Retailer Taxable Persons referred to in paragraph (3) are not determined based on business classification, but based on transactions of supplies of Taxable Goods and/or Taxable Services to Buyers of Taxable Goods and/or Taxable Service Recipients with the characteristics of end consumers referred to in paragraph (2).

 

 

 

 

(1)

Retailer Taxable Persons referred to in Article 25 paragraph (3) may prepare Tax Invoices without including:

 

a.

the information on the identity of the Buyer of Taxable Goods and/or Taxable Service Recipient referred to in Article 5 letter b; and

 

b.

the name and signature of the party entitled to sign Tax Invoices referred to in Article 5 letter g,

 

for each supply of Taxable Goods and/or Taxable Services to Buyers of Taxable Goods and/or Taxable Service Recipients with the characteristics of end consumers referred to in Article 25 paragraph (2).

(2)

Tax invoices referred to in paragraph (1) must be prepared by including information which at least contains:

 

a.

the name, address and TIN of the supplier of Taxable Goods and/or Taxable Services;

 

b.

the types of goods or services, amount of selling price or consideration and discount;

 

c.

collected VAT or VAT and Sales Tax on Luxury Goods; and

 

d.

the code, serial number and date of the preparation of the Tax Invoices.

(3)

The name, address and TIN of the supplier of Taxable Goods and/or Taxable Services referred to in paragraph (2) subparagraph a must be completed according to the name, address and TIN listed in the VAT registration of the Taxable Persons supplying the Taxable Goods or Taxable Services.

(4)

The types of goods or services referred to in paragraph (2) subparagraph b must be completed with the actual information on the supplied Taxable Goods and/or Taxable Services.

(5)

The collected VAT or VAT and Sales Tax on Luxury Goods referred to in paragraph (2) subparagraph c may be:

 

a.

included in the selling price or consideration; or

 

b.

listed separately from the selling price or consideration;

(6)

The code and the serial number of the Tax Invoices referred to in paragraph (2) subparagraph d may be determined independently as per the common business practice of the retailer Taxable Persons .

(7)

Tax invoices referred to in paragraph (2) are prepared for at least:

 

a.

the Buyer of Taxable Goods and/or Taxable Service Recipient; and

 

b.

the archive of retailer Taxable Persons .

(8)

The archive of retailer Taxable Persons referred to in paragraph (7) subparagraph b may be in the form of records of Tax Invoices in the form of electronic media as a means of data storage.

(9)

VAT listed in the Tax Invoices referred to in paragraph (2) constitutes non-creditable Input VAT.

 

 

 

 

(1)

Tax invoices referred to in Article 26 paragraph (2) may be in the form of cash receipts, sales invoices, cash register slips, tickets, receipts, or receipt of supplies or other similar payments.

(2)

Tax invoices referred to in paragraph (1) may be in electronic format.

(3)

Retailer Taxable Persons may amend or replace and cancel Tax Invoices referred to in paragraph (1) according to the common business practice of the retailer Taxable Persons .

(4)

The shape and size of the Tax Invoices referred to in paragraph (1) and paragraph (2) are adjusted to the interests of the retailer Taxable Persons .

(5)

The Tax Invoices referred to in paragraph (1) and paragraph (2) are procured by retailer Taxable Persons .

 

 

 

 

(1)

Taxable Persons may prepare Tax Invoices referred to in Article 26 paragraph (2) for:

 

a.

personal use of Taxable Goods and/or Taxable Services that are not related to further production activities or used for activities that do not have a direct relationship with the Taxable Persons ’ business; and

 

b.

free of charge Taxable Goods and/or Taxable Services to Buyers of Taxable Goods and/or Taxable Service Recipients with the characteristics of end consumers referred to in Article 25 paragraph (2).

(2)

Retailer Taxable Persons may prepare Tax Invoices referred to in Article 26 paragraph (2) for supplies of Taxable Goods and/or Taxable Services eligible for the subject to VAT but not collected or VAT exempt incentives.

 

 

 

 

(1)

Excluded from the provisions referred to in Article 26 paragraph (2), Tax Invoices for supplies of certain Taxable Goods and/or certain Taxable Services to Buyers of Taxable Goods and/or Taxable Service Recipients with the characteristics of end consumers referred to in Article 25 paragraph (2) are prepared pursuant to the provisions referred to in Article 2 paragraph (2) and paragraph (3).

(2)

Certain Taxable Goods referred to in paragraph (1) include:

 

a.

land transportation in the form of motor vehicles;

 

b.

water transportation in the form of cruise ships, excursion boats, ferries and/or yachts;

 

c.

air transportation in the form of airplanes, helicopters and/or hot air balloons;

 

d.

land and/or buildings; and

 

e.

firearms and/or firearm bullets.

(3)

Certain Taxable Services referred to in paragraph (1) include:

 

a.

land transportation rental services in the form of motor vehicles;

 

b.

water transportation rental services in the form of cruise ships, excursion boats, ferries and/or yachts;

 

c.

air transportation rental services in the form of airplanes, helicopters and/or hot air balloons; and

 

d.

land and/or building leasing services.

 

 

 

 

 

(1)

Tax invoices fulfil the formal requirements referred to in Article 2 paragraph (6) if filled out correctly, completely and clearly, according to the requirements referred to in Article 5.

(2)

Tax invoices fulfil the material requirements referred to in Article 2 paragraph (6) if containing the actual information on supplies of Taxable Goods and/or Taxable Services, exports of tangible Taxable Goods, exports of intangible Taxable Goods, exports of Taxable Services, imports of Taxable Goods or utilisation of intangible Taxable Goods and/or utilisation of Taxable Services from outside the customs territory within the customs territory.

 

 

 

 

(1)

Tax invoices do not fulfil the formal requirements referred to in Article 30 paragraph (1) if:

 

a.

the e-Faktur referred to in Article 12 paragraph (2) does not include the information referred to in Article 5 or the Tax Invoices referred to in Article 26 paragraph (1) do not include the information referred to in Article 26 paragraph (2);

 

b.

including incorrect or non-actual information; and/or

 

c.

containing information that is not in accordance with the provisions on the completion of information regulated under this Director General Regulation.

(2)

Tax Invoices referred to in paragraph (1) are Tax Invoices that are filled out incompletely.

(3)

Taxable Persons preparing Tax Invoices referred to in paragraph (2) are subject to administrative penalties pursuant to Article 14 paragraph (4) of the General Provisions and Tax Procedures Law.

(4)

VAT listed in the Tax Invoices referred to in paragraph (2) constitutes non-creditable Input VAT.

(5)

Examples of Tax Invoices that are filled out incompletely referred to in paragraph (2) are listed in Appendix A number 4 which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

(1)

Tax Invoices are prepared late if the date listed in tax invoices elapses the time the Tax Invoices should be prepared referred to in Article 3 paragraph (2) or Article 4 paragraph (3).

(2)

Taxable Persons preparing the Tax Invoices referred to in paragraph (1) are subject to administrative penalties pursuant to Article 14 paragraph (4) of the General Provisions and Tax Procedures Law.

(3)

Examples of Tax Invoices prepared late and not prepared late referred to in paragraph (1) are listed in Appendix A number 5 which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

(1)

Tax invoices are deemed not prepared if the Tax Invoices are prepared after a period of 3 (three) months has passed since the Tax Invoices should be prepared as referred to in Article 3 paragraph (2) or Article 4 paragraph (3).

(2)

Taxable Persons preparing the Tax Invoices referred to in paragraph (1) are subject to administrative penalties pursuant to Article 14 paragraph (4) of the General Provisions and Tax Procedures Law.

(3)

VAT listed in Tax Invoices referred to in paragraph (1) constitutes non-creditable Input VAT.

(4)

Examples of Tax Invoices deemed not prepared referred to in paragraph (1) are listed in Appendix A number 6 which constitutes an integral part of this Director General of Taxes Regulation.

 

 

 

 

 

(1)

Taxable Persons preparing Tax Invoices must file the Tax Invoices in Periodic VAT Returns referred to in Article 2 paragraph (7) in the same Taxable Period as the date of the preparation of Tax Invoices.

(2)

Procedures for the filing of Tax Invoices referred to in paragraph (1) are carried out pursuant to statutory provisions on the format, content and procedures for the completion as well as the filing of Periodic VAT Returns.

(3)

Taxable Persons that do not fulfil the obligation to file Tax Invoices referred to in paragraph (1) are subject to penalties pursuant to statutory provisions in the field of taxation.

 

 

 

 

 

(1)

Requests for e-Faktur data referred to in Article 2 paragraph (8) may be submitted by Taxable Persons electronically via the Directorate General of Taxes webpage or directly to the tax office where the Taxable Persons are registered if the e-Faktur data are damaged or lost.

(2)

Requests for e-Faktur data referred to in paragraph (1) are limited to e-Faktur data that has been prepared and uploaded to the Directorate General of Taxes and has obtained approval from the Directorate General of Taxes.

(3)

Direct requests for e-Faktur data to the tax office referred to in paragraph (1) shall be prepared by submitting a request letter for e-Faktur data using the sample format listed in Appendix L which constitutes an integral part of this Director General of Taxes Regulations.

(4)

The head of the tax office provides the requested e-Faktur data referred to in paragraph (1) directly no later than 20 (twenty) business days after the request for e-Faktur data is completely received.

 

 

 

 

 

(1)

Taxable Persons are permitted to prepare Tax Invoices in hardcopy as referred to in Article 2 paragraph (9) if certain circumstances occur which cause the Taxable Persons to be unable to prepare e-Faktur.

(2)

Certain circumstances referred to in paragraph (1) are circumstances caused by wars, riots, revolutions, natural disasters, strikes, fires and other causes beyond the power of the Taxable Persons , determined by the Director General of Taxes.

(3)

The form and size of Tax Invoices in hardcopy referred to in paragraph (1) are prepared using the sample format listed in Appendix M which constitutes an integral part of this Director General of Taxes Regulation.

(4)

The format and procedures for the use of the code and NSFP in Tax Invoices in hardcopy referred to in paragraph (1) are the same as the format and procedures for the use of the code and Tax Invoice Serial Number listed in Appendix B of this Director General Regulation, unless stipulated otherwise by the Director General of Taxes.

(5)

Tax invoices in hardcopy referred to in paragraph (3) are prepared at least for:

 

a.

the Buyer of Taxable Goods and/or Taxable Service Recipient; and

 

b.

the archive of Taxable Persons preparing the Tax Invoices.

(6)

If certain circumstances referred to in paragraph (2) occur and it is necessary to amend or replace Tax Invoices, replacement Tax Invoices shall be prepared in hardcopy.

(7)

If certain circumstances referred to in paragraph (2) are determined to have ended by the Director General of Taxes, data on Tax Invoices in hardcopy referred to in paragraph (1) and paragraph (6) must be recorded and uploaded to the Directorate General of Taxes by the Taxable Persons using the e-Faktur application to obtain approval from the Directorate General of Taxes.

(8)

If certain circumstances referred to in paragraph (2) occur and it is necessary to cancel Tax Invoices, the cancellation of Tax Invoices is recorded on the e-Faktur application when the certain circumstances referred to in paragraph (2) are determined to have ended by the Director General of Taxes.

(9)

Provisions on the deadline for uploading e-Faktur to the Directorate General of Taxes referred to in Article 18 paragraph (1) do not apply if certain circumstances occur as referred to in paragraph (2).

 

 

 

 

 

(1)

e-Faktur that has been uploaded to the Directorate General of Taxes using the e-Faktur application and has obtained approval from the Directorate General of Taxes referred to in Article 18 paragraph (1) is Tax Invoices prepared by Taxable Persons .

(2)

VAT listed in Tax Invoices referred to in paragraph (1) or certain documents equivalent to Tax Invoices regulated under Article 13 paragraph (6) of the VAT Law constitutes Input VAT that may be credited by the Buyer of Taxable Goods or Taxable Service Recipient Taxable Person provided that the said VAT:

 

a.

does not constitute VAT for the expenses regulated under Article 9 paragraph (8) of the VAT Law; and

 

b.

is listed in the Tax Invoices that fulfil the formal requirements referred to in Article 30 paragraph (1) and the material requirements referred to in Article 30 paragraph (2).

(3)

Input VAT crediting by the Buyer of Taxable Goods or Taxable Service Recipient Taxable Person referred to in paragraph (2) does not depend on the filing of Tax Invoices or certain documents equivalent to Tax Invoices in Periodic VAT Returns of the Taxable Persons preparing the Tax Invoices or certain documents equivalent to the said Tax Invoices.

 

 

 

 

 

When this Director General of Taxes Regulation comes into force:

1.

excluded from the provisions referred to in Article 31 paragraph (4), VAT listed in the Tax Invoices which:

 

a.

include the address of the Buyer of Taxable Goods or Taxable Service Recipient which is different from the address listed in the VAT registration certificate of the Buyer of Taxable Goods or Taxable Service Recipient Taxable Person , provided that the said address is the actual address;

 

b.

are prepared before the implementation of the e-Faktur application and use NSFP other than those provided by the Directorate General of Taxes;

 

c.

are prepared before the implementation of the e-Faktur application and use multiple NSFPs;

 

d.

are prepared before the implementation of the e-Faktur application and the date of the preparation precedes the date of the letter concerning the granting of the NSFPs; and/or

 

e.

are signed by the individual Taxable Persons or officials/employees entitled to sign Tax Invoices, but not notified or notified late to the tax office,

 

prepared pursuant to the Director General of Taxes Regulation Number PER-24/PJ/2012 concerning the Format, Size, Procedures for the Completion of Information, Procedures for the Notification in the Context of Preparation, Amendment or Replacement and Cancellation of Tax Invoices as amended several times, last amended by the Director General of Taxes Regulation Number PER-04/PJ/2020 concerning Technical Guidelines for the Administration of Taxpayer Identification Numbers, Electronic Certificates and VAT Registration, constitutes creditable Input VAT provided that fulfilling the provisions on Input VAT crediting pursuant to statutory provisions in the field of taxation; and

2.

the Host-to-Host e-Faktur application used by the Taxable Persons preparing e- Faktur regulated under Article 1A paragraph (2) subparagraph a of the Director General of Taxes Regulation Number PER-16/PJ/2014 concerning Procedures for the Preparation and Filing of Electronic Tax Invoices as amended several times, last amended by the Director General of Taxes Regulation Number PER-10/PJ/2020 concerning the Amendment to the Director General of Taxes Regulation Number PER-11/PJ/2019 concerning Tax Application Services Providers, may continue to be used until the revocation of the Director General of Taxes Decree concerning the determination as Taxable Persons using the Host-to-Host e-Faktur application.

 

 

 

 

 

When this Director General of Taxes Regulation comes into force:

a.

Director General of Taxes Regulation Number PER-58/PJ/2010 concerning the Format and Size of the Forms and Procedures for the Completion of Information on Tax Invoices for Retailer Taxable Persons ;

b.

Director General of Taxes Regulation Number PER-24/PJ/2012 concerning the Format, Size, Procedures for the Completion of Information, Procedures for the Notification in the Context of Preparation, Amendment or Replacement and Cancellation of Tax Invoices as amended several times, last amended by the Director General of Taxes Regulation Number PER-04/PJ/2020 concerning Technical Guidelines for the Administration of Taxpayer Identification Numbers, Electronic Certificates and VAT Registration;

c.

Director General of Taxes Regulation Number PER-16/PJ/2014 concerning Procedures for the Preparation and Filing of Electronic Tax Invoices as amended several times, last amended by the Director General of Taxes Regulation Number PER-10/PJ/2020 concerning the Amendment to the Director General of Taxes Regulation Number PER-11/PJ/2019 concerning Tax Application Services Providers; and

d.

Director General of Taxes Decree Number KEP-754/PJ/2001 concerning Procedures for the Confirmation of Tax Invoices with the Tax Information System Application,

are revoked and declared invalid.

 

 

 

 

This Director General of Taxes Regulation shall come into force on 1 April 2022.

 

 

 

 

Enacted in Jakarta
on 31 March 2022

DIRECTOR GENERAL OF TAXES,

signed

SURYO UTOMO