Correction & Cancellation

Correction, Replacement, and Cancellation of Tax Invoices

If there is an error in filling out the Tax Invoice (Faktur Pajak), the PKP can perform a correction or replacement by issuing a substitute Tax Invoice (Faktur Pajak pengganti). The serial number used remains the same, but the issuance date is filled with the new date.

In addition, the cancellation of a Tax Invoice can also be done if the transaction is cancelled or if the Tax Invoice should not have been issued in the first place. In this case, the PKP must report the cancellation in the VAT Period Tax Return (SPT Masa PPN) with a zero value.

A Tax Invoice is considered incomplete if it does not contain the correct information. A PKP who issues an incomplete Tax Invoice may be subject to sanctions, and the Input Tax listed therein cannot be credited. A Tax Invoice is also considered late if it is issued after the stipulated deadline.