Indonesia flag

Asia Pacific

Indonesia E-Invoicing

Live & Mandatory

e-Faktur mandatory for VAT-registered businesses since 2016. Real-time clearance through DJP's EFIN-based platform. Covers B2B and B2C for VAT.

Visit DJP

Key compliance facts

Standard

e-Faktur XML (DJP schema)

Authority

DJP — Direktorat Jenderal Pajak (Directorate General of Taxes)

Mandatory For

All Indonesian VAT-registered businesses (PKP) for taxable goods and services

Effective Date

Jul 1, 2014 (pilot large taxpayers) · Jul 1, 2016 (all VAT-registered businesses)

About Indonesia E-Invoicing

Indonesia's e-Faktur system requires all VAT-registered businesses (PKP — Pengusaha Kena Pajak) to issue tax invoices through DJP's e-Faktur application. The e-Faktur is generated using DJP-issued serial numbers (NSFP) and uploaded to DJP's platform for validation. DJP validates the invoice and returns an approval code. Introduced in 2013 for large taxpayers and expanded to all VAT-registered businesses by 2016, e-Faktur covers all taxable transactions and is integrated into Indonesia's VAT reporting system.

Implementation Phases

  1. ✓

    Pilot — Large Taxpayers

    Jul 1, 2014

    e-Faktur mandatory for large PKP taxpayers. DJP issues serial invoice numbers (NSFP).

  2. ✓

    Expansion — Medium Taxpayers

    Jul 1, 2015

    Extended to medium-sized VAT-registered businesses.

  3. ✓

    Universal Mandate

    Jul 1, 2016

    Mandatory for all VAT-registered businesses (PKP) nationwide.

  4. ✓

    e-Faktur Web-Based

    2022 onwards

    DJP launched a web-based e-Faktur application (e-Faktur Web) allowing browser-based invoice submission without desktop software.

Key Compliance Facts

  • NSFP (Nomor Seri Faktur Pajak) — serial number assigned by DJP per invoice
  • DJP's e-Faktur application used for invoice generation and upload
  • Buyer must confirm receipt in DJP system for input VAT credit
  • e-Faktur data integrates automatically with the SPT Masa PPN (monthly VAT return)
  • Penalties for issuing non-compliant tax invoices include loss of input VAT credit

Frequently Asked Questions

Is e-invoicing mandatory in Indonesia?

All Indonesian VAT-registered businesses (PKP) for taxable goods and services. Status: Live & Mandatory.

Which authority regulates e-invoicing in Indonesia?

DJP — Direktorat Jenderal Pajak (Directorate General of Taxes)

What e-invoicing standard does Indonesia use?

e-Faktur XML (DJP schema)

What is the e-invoicing model in Indonesia?

Clearance via e-Faktur

When did Indonesia e-invoicing take effect?

Jul 1, 2014 (pilot large taxpayers) · Jul 1, 2016 (all VAT-registered businesses)

Official Documentation

Guide

DJP — e-Faktur Portal

Official DJP portal for e-Faktur download, NSFP requests, and invoice validation tools.