Indonesia

E-invoicing

E-invoicing is mandatory for all taxpayers registered for VAT purposes in Indonesia.

• Taxpayers whose sales exceed IDR 4.7 billion per year must issue their VAT invoices electronically.
• The e-invoicing system in Indonesia is known as e-Faktur Pajak.
• Electronic invoices must be sent to the e-Faktur system, and the issuer must obtain an electronic certificate to sign invoices and obtain invoice serial numbers (NSFP).
• The Indonesian Tax Authority validates and approves the invoice content via a QR code to be included on the invoice.
• Taxpayers are required to send e-invoices electronically (XML format) to the Indonesian Tax Authority for validation, and all invoices must be approved by the Directorate General of Taxation (DGT).
• The required storage period for e-invoices is 10 years