E-Invoicing in Indonesia

Indonesia is on the Road to E-invoicing

The Indonesian government started reforms by introducing the e-Faktur Pajak application in 2013, laying the groundwork for the e-invoice system. From July 1, 2014, the Directorate General of Taxation (DGT) implemented an e-Faktur solution for issuing tax invoices.

E-invoicing was introduced in Indonesia in stages, first covering taxpayers based in Java and Bali (2015), then other companies. In 2016, DGT required all companies to use the e-Invoices platform to ensure accurate tax reporting. An electronic invoicing system implemented by the government is based on a clearance model in which all issued invoices must be approved by the tax authority before being sent to the customer. The main objectives of the Indonesian government in this regard are to prevent tax fraud and improve trade.

Since 2025, Indonesia has been transitioning from the legacy e-Faktur system to Coretax, a new centralized platform operated by the Directorate General of Taxes (DJP). Following an initial rollout earlier in the year, Coretax became fully enforceable for nearly all VAT-registered taxpayers (PKP) by December 31, 2025. Under Coretax, invoices are validated in real time before being issued to buyers, a clearance-model approach that covers domestic B2B and B2G transactions, exports, and rectification documents such as credit and debit notes. Coretax is now the primary system for day-to-day VAT operations and annual tax returns, with cleared e-invoices feeding directly into pre-filled VAT filings.

E-invoicing process description

All VAT-registered taxpayers (PKP) in Indonesia are required to create e-invoices and send them electronically (XML format) to the Indonesian Tax Authority for validation.

All invoices get a serial number (NSFP) and a QR code from which all invoice details can be read, and must be approved by the DGT (Director General of Taxation). If this process is successful, invoices with digital signatures are sent to the Coretax system. Once validated, the invoice is issued to the buyer as a QR-coded document.

Taxpayers are required to register in the e-invoicing system and obtain an electronic certificate. The serial number is assigned automatically by Coretax at the point of invoice creation, rather than being requested in advance as under the legacy e-Faktur system. Taxpayers should use Coretax applications to prepare their periodic VAT returns. Invoices not cleared through Coretax are considered invalid for VAT purposes.

Who is obliged to use e‑invoicing in Indonesia

The obligation to use e-invoicing applies to all VAT-registered taxpayers (PKP) in Indonesia. Since 2025, this has been administered through Coretax, which has replaced the legacy e-Faktur platform as the primary system.

What is the required format of an e-invoice

Accepted format is XML.

Since 2025, the primary platform is Coretax, which has replaced the legacy e-Faktur system as the main channel for issuing and validating e-invoices. Coretax became fully enforceable for nearly all VAT-registered taxpayers (PKP) by December 31, 2025. Businesses that were using the previous e-Faktur applications: e-Faktur Client Desktop, Web Based e-Invoice, and Host-to-Host e-Invoice, have transitioned their invoicing processes to Coretax as part of this migration.

Archiving requirements for e‑Invoicing in Indonesia

Required storage period is 10 years.

How integrity and authenticity may be ensured?

Taxpayers must obtain a digital certificate and request a range of serial numbers (Nomor Seri Faktur Pajak) from the tax authority. Since 2025, invoices must be issued and validated through Coretax, the DGT’s centralized tax administration platform, which has replaced the legacy e-Faktur system. Once cleared by the Directorate General of Taxes (DGT), invoices are digitally signed and assigned a QR code.

Acts / Government sites

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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