Tax Invoice

Information Required in a Tax Invoice

A Tax Invoice must contain complete, accurate, and clear information. The mandatory details include:

• Seller's Identity: Name, address, and Taxpayer Identification Number (NPWP) of the Taxable Entrepreneur (PKP).

• Buyer's Identity: Name, address, and Buyer’s NPWP (or National ID Card/Passport number for specific conditions).

• Transaction Details: Type of goods/services, selling price, and discounts.

• Tax Details: VAT (PPN) and LST (PPnBM) collected.

• Invoice Number: Code, serial number, and date of issue.

• Signature: Name and signature of the authorized official.

Form and Types of Tax Invoices

Currently, Tax Invoices are generally issued in an electronic format known as the e-Faktur. This e-Faktur is generated using a specific application provided by the Directorate General of Taxes (DJP).

e-Faktur PKPs are obligated to issue an e-Faktur, which must be uploaded to the DJP system no later than the 15th of the following month. If the document is not uploaded or does not receive approval, it is not considered a valid Tax Invoice.

Retailer Tax Invoice PKPs who sell goods/services directly to final consumers (such as retailers) are granted special convenience. They are allowed to issue a simple Tax Invoice without including the buyer's identity or the seller's name and signature. This document can take the form of a cash receipt, a standard receipt (kuitansi), or a sales slip/proof of purchase.

Documents Deemed Equivalent to a Tax Invoice Some documents, while not official Tax Invoices, are recognized as having the same legal standing. Examples include:

• Electricity and water payment slips.

• Airline tickets and bills of lading.

• Telecommunication service billing statements.

• Import Declaration (Pemberitahuan Impor Barang/PIB) or Export Declaration (Pemberitahuan Ekspor Barang/PEB).

Correction, Replacement, and Cancellation of Tax Invoices

If there is an error in completing a Tax Invoice, the PKP may make a correction or replacement by issuing a replacement Tax Invoice. The same serial number is used, but the issue date is updated to the current date.

Additionally, a Tax Invoice may be cancelled if the underlying transaction is cancelled or if the invoice should never have been issued. In such a case, the PKP must report the cancellation in the Monthly VAT Return (SPT Masa PPN) with a zero value.

A Tax Invoice is considered incomplete if it does not contain the correct information. PKPs who issue an incomplete Tax Invoice may be subject to sanctions, and the Input Tax listed in the invoice cannot be credited. A Tax Invoice is also deemed late if issued beyond the stipulated deadline.