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Indonesia e-Invoicing
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Indonesia has required VAT-registered businesses (PKP) to issue e-Faktur electronic tax invoices since a phased rollout completed on 1 July 2016. Each e-Faktur must be approved by the Directorate General of Taxes, or it is not a tax invoice. Invoices have been issued through Coretax DJP since 1 January 2025.
Previous
1 July 2014B2B
First PKP required to issue e-Faktur
Latest
22 October 2025
DJP may deactivate tax invoice access for non-compliant PKP
Indonesia e-Invoicing Overview
B2B
mandatory
since 1 July 2016A PKP supplying taxable goods or services must issue the tax invoice as an electronic document under Article 30(3) of PER-11/PJ/2025 . The obligation was phased in by KEP-136/PJ/2014 from 1 July 2014, 1 July 2015 and, for all remaining PKP, 1 July 2016. Invoices can be created in Coretax DJP, through an appointed tax application service provider (PJAP), or in the e-Faktur Client Desktop application, which PENG-13/PJ.09/2025 reopened on 12 February 2025 except for PKP registered after 1 January 2025, branch-centralised PKP and transaction codes 06 and 07. PENG-13 originally kept replacements of desktop invoices in the desktop application. In November 2025 the DJP contact centre said that replacements made there are no longer carried over to Coretax DJP, and in April 2026 it confirmed that the desktop application is limited to normal invoices, with cancellations and replacements made in Coretax DJP.
B2G
mandatory
since 1 July 2016Supplies to government bodies follow the same e-Faktur rules as B2B. Under Article 1(44) of PER-11/PJ/2025 , a VAT collector (Pemungut PPN) is a government treasurer, entity or government agency appointed by the Minister of Finance to collect, pay over and report the VAT owed by the supplying PKP. Under Article 126, a government agency that buys from a supplier that is not a PKP must itself collect and pay over the VAT.
B2C
none
Supplies to buyers with end-consumer characteristics are excluded from the e-Faktur obligation by Article 47(3) of PER-11/PJ/2025 . Under Articles 52 and 53, a retail PKP (pedagang eceran) may instead issue a tax invoice without buyer details, such as a cash receipt, till slip or ticket, which may be electronic and is numbered according to the retailer's own practice. The VAT shown on it cannot be credited as input tax. Article 55 sets exceptions: consumer sales of motor vehicles, boats, aircraft, land and buildings or firearms, and rentals of these, need a full e-Faktur. Sales by registered retail stores to foreign tourists also need an e-Faktur under Article 47(2).
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Implementation Timeline(8 events)
Key mandate dates. Select a date for detail, or show all updates below.
First PKP required to issue e-Faktur
1 July 2014
B2B
e-Faktur Client Desktop reopened for all PKP
12 February 2025
Technical
PER-11/PJ/2025 sets the Coretax invoicing rules
22 May 2025
Legislative
PER-19/PJ/2025 allows suspension of invoicing access
22 October 2025
Penalties
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Compliance Regime
Tax Authority
CTC Model
Clearance
The seller creates the e-Faktur in a DJP-integrated module and signs it electronically with an electronic certificate or authorisation code. It must be uploaded to the DJP and approved no later than the 20th of the month after its creation date. The DJP assigns the 13-digit serial number automatically on approval, and an e-Faktur that has not been approved is not a tax invoice.
Standards
e-Faktur under PER-11/PJ/2025 (17-digit code: 2-digit transaction code, 2-digit status code, 13-digit DJP serial number), Electronic signature using a DJP electronic certificate or authorisation code
Record-keeping & Reporting
Archiving
10 years in Indonesia under Article 28(11) of the General Tax Provisions Law, at the place of business or residence for individuals or the registered seat for entities; applies to books, records and documents, including electronically kept data; e-Faktur need not be printed
Technical Formats
e-Faktur electronic document created in Coretax DJP, a PJAP host-to-host application or e-Faktur Client Desktop
PDF rendition of the e-Faktur (paper printing not required)
Penalties
Failure to issue, late issue or incomplete tax invoice
Under Article 14(1)(d), 14(1)(e) and 14(4) of the General Tax Provisions Law, as set out in Law No. 7 of 2021 , a PKP that does not issue a tax invoice, issues it late or does not fill it in completely is fined 1% of the tax base, on top of paying the tax due. Article 59 of PER-11/PJ/2025 treats an invoice made more than three months late as not made, and the buyer cannot credit its VAT.
Deactivation of tax invoice access
Under Article 2 of PER-19/PJ/2025 , the tax office can switch off a PKP's ability to create tax invoices for listed failures, including missing VAT returns for three consecutive months or for six periods in a calendar year. The PKP can submit a written clarification, which the tax office must decide within five working days.
Exemptions
Sales to end consumers
Article 47(3)(a) of PER-11/PJ/2025 excludes tax invoices for supplies to buyers with end-consumer characteristics, which retail PKP issue in simplified form under Article 13(5a) of the VAT Law. The exclusion does not cover the vehicles, vessels, aircraft, property, firearms and related rentals listed in Article 55.
Cross-border Conditions
Exports of intangible goods and services
Latest Update
Penalty Update
22 Oct 2025DJP may deactivate tax invoice access for non-compliant PKP
PER-19/PJ/2025, in force from 22 October 2025, lets the tax office switch off a PKP's ability to create tax invoices for listed failures, such as missing VAT returns for three consecutive months, not filing the annual income tax return, or tax arrears of at least Rp250 million or Rp1 billion after a warning letter. A PKP can ask for reactivation through a written clarification.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Indonesia
Yes, e-Invoicing is mandatory in Indonesia for B2B (since 1 July 2016) and B2G (since 1 July 2016) transactions.
B2B e-Invoicing in Indonesia is mandatory since 1 July 2016. A PKP supplying taxable goods or services must issue the tax invoice as an electronic document under Article 30(3) of PER-11/PJ/2025 . The obligation was phased in by KEP-136/PJ/2014 from 1 July 2014, 1 July 2015 and, for all remaining PKP, 1 July 2016. Invoices can be created in Coretax DJP, through an appointed tax application service provider (PJAP), or in the e-Faktur Client Desktop application, which PENG-13/PJ.09/2025 reopened on 12 February 2025 except for PKP registered after 1 January 2025, branch-centralised PKP and transaction codes 06 and 07. PENG-13 originally kept replacements of desktop invoices in the desktop application. In November 2025 the DJP contact centre said that replacements made there are no longer carried over to Coretax DJP, and in April 2026 it confirmed that the desktop application is limited to normal invoices, with cancellations and replacements made in Coretax DJP.
B2G e-Invoicing in Indonesia is mandatory since 1 July 2016. Supplies to government bodies follow the same e-Faktur rules as B2B. Under Article 1(44) of PER-11/PJ/2025 , a VAT collector (Pemungut PPN) is a government treasurer, entity or government agency appointed by the Minister of Finance to collect, pay over and report the VAT owed by the supplying PKP. Under Article 126, a government agency that buys from a supplier that is not a PKP must itself collect and pay over the VAT.
Indonesia supports the following e-Invoice formats: e-Faktur electronic document created in Coretax DJP, a PJAP host-to-host application or e-Faktur Client Desktop, PDF rendition of the e-Faktur (paper printing not required).
Indonesia uses the following e-Invoicing standards: e-Faktur under PER-11/PJ/2025 (17-digit code: 2-digit transaction code, 2-digit status code, 13-digit DJP serial number), Electronic signature using a DJP electronic certificate or authorisation code. Archiving requirement: 10 years in Indonesia under Article 28(11) of the General Tax Provisions Law, at the place of business or residence for individuals or the registered seat for entities; applies to books, records and documents, including electronically kept data; e-Faktur need not be printed.
The seller creates the e-Faktur in a DJP-integrated module and signs it electronically with an electronic certificate or authorisation code. It must be uploaded to the DJP and approved no later than the 20th of the month after its creation date. The DJP assigns the 13-digit serial number automatically on approval, and an e-Faktur that has not been approved is not a tax invoice.
Indonesia has penalties for e-Invoicing non-compliance. Failure to issue, late issue or incomplete tax invoice: Under Article 14(1)(d), 14(1)(e) and 14(4) of the General Tax Provisions Law, as set out in Law No. 7 of 2021, a PKP that does not issue a tax invoice, issues it late or does not fill it in completely is fined 1% of the tax base, on top of paying the tax due; Deactivation of tax invoice access: Under Article 2 of PER-19/PJ/2025, the tax office can switch off a PKP's ability to create tax invoices for listed failures, including missing VAT returns for three consecutive months or for six periods in a calendar year.
Cross-border e-Invoicing in Indonesia: The documents treated as tax invoices for exports of intangible taxable goods and taxable services must still be created in the e-Faktur module, under Article 47(4) of PER-11/PJ/2025 . Article 47 of PER-11/PJ/2025 requires an e-Faktur for supplies to businesses in free trade zones and free ports, and for sales by registered retail stores to foreign tourists who show a foreign passport.
Exemptions from Indonesia e-Invoicing may apply to: Sales to end consumers, Documents treated as tax invoices. Check specific criteria as exemptions vary by transaction type and business size.