Continuous Transaction Control via DJP e-Faktur system; transitioning to CoreTax platform for integrated tax processes in 2025
Archiving Requirements:
10 years retention per General Provisions and Tax Procedures Law (UU KUP) ; Books, records, documents, and electronic data must be retained in Indonesia.
N/A
No SAF-T implementation; Indonesia uses e-Faktur system with mandatory digital archiving and real-time DJP validation
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.