Government compliance – Indonesia
Government compliance - Indonesia
E-Invoicing
Current Mandates
- 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
Fiscalisation Receipts
Current Mandates
No current or upcoming mandate.
Statistical Reporting
Current Mandates
No current or upcoming mandate.
Guest Reporting
Current Mandates
No current or upcoming mandate
