DIREKTORAT JENDERAL PAJAK (DJP)
e-Invoicing in Indonesia
Characteristics of the electronic invoice in Indonesia
The e-invoice in Indonesia is called e-Faktur Pajak. E-Invoicing became mandatory in two stages: starting July 1, 2015, the obligation came into effect for taxpayers in Java and Bali, and starting July 1, 2016, for taxpayers in other regions of Indonesia.
e-Invoicing is mandatory for all taxpayers registered for VAT purposes since July 2016. All taxpayers whose sales exceed IDR 4.7 billion per year must issue their VAT invoices electronically. The invoices must be sent to the e-Faktur system.
The issuer must obtain an electronic certificate to sign invoices and obtain invoice serial numbers (NSFP).
The issuer sends the electronic invoices to the Indonesian tax authority who will validate and approve the invoice content via a QR code to be included on the invoice.