What is Indonesia's e-Faktur mandatory VAT invoice system?
Effective: 2015-07-01 · Authority: DJP (Direktorat Jenderal Pajak)
Indonesia's e-Faktur (Faktur Pajak Elektronik) system requires VAT-registered businesses to issue electronic VAT invoices through DJP (Direktorat Jenderal Pajak) certified software. Each e-Faktur receives a unique serial number from DJP. The system has been mandatory for PKP (Pengusaha Kena Pajak) taxpayers since 2015-2016.
How are e-Faktur serial numbers assigned?
Businesses request blocks of serial numbers from DJP before issuing e-Faktur. The DJP allocates serial number ranges based on estimated invoice volume. Each issued e-Faktur consumes one serial number from the allocated block. Unused serial numbers are returned. Serial number management is critical to e-Faktur compliance.
Frequently Asked Questions
- What VAT rate applies to Indonesian e-Faktur?
- Indonesia's VAT rate is 11 percent from April 2022 (increased from 10 percent). A reduced rate of 5 percent applies to specific goods. PPN (Pajak Pertambahan Nilai) must be stated separately on e-Faktur for each taxable supply.
- Can Indonesian businesses use third-party e-Faktur software?
- Yes. Businesses can use DJP's own e-Faktur application or DJP-certified third-party software integrated with the DJP API. Certified third-party applications must pass DJP technical validation. Large businesses typically use ERP-integrated solutions certified for e-Faktur transmission.
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