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Indonesia e-Invoicing

Updated 30 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Indonesia has mandated the e-Faktur system for VAT-registered businesses across B2B, B2G and B2C since 2016. Invoices are issued in XML with mandatory PKI certificates and validated in real time through the Directorate General of Taxes (DJP) systems.

Indonesia e-Invoicing Overview

B2B
mandatory
since 1 July 2016
Mandatory e-Faktur system for VAT-registered businesses.
B2G
mandatory
since 1 July 2016
Mandatory e-Faktur system for all B2G transactions through DJP (Directorate General of Taxes) validation system.
B2C
mandatory
since 1 July 2016
e-Faktur mandatory for B2C transactions by VAT-registered businesses. Consumer transactions integrated into same validation framework.

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

e-Faktur pilot program
1 July 2014
Pilot phase
DJP launched pilot e-Faktur program for selected large taxpayers.
Mandatory e-Faktur implementation
1 July 2016
National mandate
e-Faktur became mandatory for all VAT-registered businesses across Indonesia.
CoreTax system integration
1 January 2025
System modernization
Transition to CoreTax integrated platform for enhanced real-time tax processing and e-Faktur integration.

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Compliance Regime

CTC Model
Real-time reporting
Continuous Transaction Control via DJP e-Faktur system; transitioning to CoreTax platform for integrated tax processes in 2025
Network
Real-time reporting
Standards
e-Faktur XML format with PKI digital signatures, CoreTax integration standards (2025)

Record-keeping & Reporting

Archiving
10 years retention per General Provisions and Tax Procedures Law (UU KUP) ; Books, records, documents, and electronic data must be retained in Indonesia.
SAF-T
N/A
No SAF-T implementation; Indonesia uses e-Faktur system with mandatory digital archiving and real-time DJP validation

Technical Formats

XML format with mandatory PKI certificates
Real-time validation through DJP systems

Detailed exemptions, penalties and cross-border rules for Indonesia are not yet published. The official sources have the latest detail.

Official Sources

  • pajak.go.idOfficial site
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • ChinaMandatory
  • GeorgiaMandatory

Frequently asked questions about e-Invoicing in Indonesia

Yes, e-Invoicing is mandatory in Indonesia for B2B (since 2016-07-01) and B2G (since 2016-07-01) transactions.

B2B e-Invoicing in Indonesia is mandatory since 2016-07-01. Mandatory e-Faktur system for VAT-registered businesses.

B2G e-Invoicing in Indonesia is mandatory since 2016-07-01. Mandatory e-Faktur system for all B2G transactions through DJP (Directorate General of Taxes) validation system.

Indonesia supports the following e-Invoice formats: XML format with mandatory PKI certificates, Real-time validation through DJP systems.

Indonesia uses the following e-Invoicing standards: e-Faktur XML format with PKI digital signatures, CoreTax integration standards (2025). Archiving requirement: 10 years retention per General Provisions and Tax Procedures Law (UU KUP) ; Books, records, documents, and electronic data must be retained in Indonesia..

Continuous Transaction Control via DJP e-Faktur system; transitioning to CoreTax platform for integrated tax processes in 2025

B2C e-Invoicing in Indonesia is mandatory since 2016-07-01. e-Faktur mandatory for B2C transactions by VAT-registered businesses. Consumer transactions integrated into same validation framework.