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.

Tax Authority

Tax Authority

DIREKTORAT JENDERAL PAJAK (DJP)

Obligation

Obligation

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.

Required Administrative Transactions

Required Administrative Transactions

The issuer must obtain an electronic certificate to sign invoices and obtain invoice serial numbers (NSFP).

Digital Signature

Digital Signature

Mandatory

Archiving

Archiving

10 years

Fiscal control

Fiscal control

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. 

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