APAC · Direktorat Jenderal Pajak (DJP)
Indonesia
Updated in last 30 days·Atlas data current as of
DJP runs the e-Faktur (e-Tax Invoice) system — a clearance model under PER-03/PJ/2022. All VAT-able taxpayers (Pengusaha Kena Pajak) must generate invoices through the e-Faktur application using a DJP-issued certificate and Nomor Seri Faktur Pajak (NSFP). e-Faktur Host-to-Host (H2H) introduced for large taxpayers enables direct API integration. e-Bupot Unifikasi (withholding) complements the e-Faktur stack.
// Phased rollout
- 01 Jul 2015 · livee-Faktur launchInitial rollout in Java/Bali for selected VAT-registered taxpayers (PKP).
- 01 Jul 2016 · liveNationwide e-FakturAll PKP nationwide must use e-Faktur.
- 01 Jan 2025 · liveCoretax migrationDJP migrates to Coretax Administration System — new portal for VAT and e-Faktur. Existing certificates re-issued; some H2H endpoints updated.
- 01 Jan 2024 · livee-Bupot Unifikasi mandatoryUnified withholding tax e-document; complements e-Faktur for PPh withholding.
// Penalties
Invoices without valid NSFP or DJP signature lose VAT input credit. Administrative penalty 2% of taxable base for non-compliance under UU KUP. Persistent non-compliance can trigger PKP status revocation.
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory, B2C is mandatory.
- Emit one of e-Faktur Pajak (XML via DJP CSV/API) or e-Faktur Host-to-HostYour ERP must produce this syntax, not a PDF or a print stream.
- Connect via DJP web service or e-Faktur desktop app or H2H API for large taxpayersThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposureInvoices without valid NSFP or DJP signature lose VAT input credit. Administrative penalty 2% of taxable base for non-compliance under UU KUP. Persistent non-compliance can trigger PKP status revocation.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Indonesia scenario covers e-Faktur generation and DJP submission via SAP CPI. Coretax 2025 migration required SAP DRC patches.
Oracle Fusion Cloud ERP
Oracle Fusion Indonesia localization with e-Faktur via OIC. NSFP allocation and reservation handled in the localization layer.
Microsoft Dynamics 365 (F&O + Business Central)
D365 F&O Indonesia features support e-Faktur via ER format + local partner connector.
Oracle NetSuite
NetSuite Indonesia via local SuiteApp partner; e-Faktur is rarely fully native.
Zoho Books / Zoho One
Zoho Books Indonesia handles small taxpayers; e-Faktur integration usually via local middleware.
Tally Prime
Tally Indonesia is common in trading and manufacturing SMEs; e-Faktur integration via plug-ins.
// Frequently asked questions
Is e-invoicing mandatory in Indonesia?
Yes. B2B e-invoicing is mandatory in Indonesia. B2G is mandatory and B2C is mandatory. Indonesia operates a Clearance model.
When is the next Indonesia e-invoicing deadline?
There is no further dated phase published for Indonesia. The most recent phase to take effect was "e-Bupot Unifikasi mandatory" on 01 Jan 2024.
What e-invoice format does Indonesia require?
e-Faktur Pajak (XML via DJP CSV/API) or e-Faktur Host-to-Host. Invoices are exchanged via DJP web service or e-Faktur desktop app or H2H API for large taxpayers. The format and the transmission channel are separate requirements — meeting one does not satisfy the other.
What are the penalties for non-compliance in Indonesia?
Invoices without valid NSFP or DJP signature lose VAT input credit. Administrative penalty 2% of taxable base for non-compliance under UU KUP. Persistent non-compliance can trigger PKP status revocation.