Indonesia introduced its e-invoicing regime, e-Factur, in July 2015, completing in 2016, for all VAT registered businesses. This includes a government clearance system and QR Code (Quick Response Code) requirement. Indonesia’s system is a process to generate a registered and approved PDF-invoice for issuance to customers. Taxpayers also have the option for pre-filled VAT returns based on their e-invoice submissions.
Steps to issue Indonesian e-invoice
- To issue an invoice, tax payers must first register with the Directorate of Taxation to obtain and electronic certificate to upload sales invoices
- Then request a batch sequence of invoice numbers.
- When ready to issue an individual sales invoice, details are transmitted to the Indonesian Tax Authority for a unique invoice code. This is captured on the invoice and QR Code.
- There are three options for transmitting invoices:
- Online desktop application
- Web browser invoice upload tool
- Direct host-to-host connection for ERP’s etc to the Directorate of Taxation
- Supplier then sends PDF invoice, including the QR Code
- Customers must also validate their purchase invoices through the e-Faktur regime via scanning the QR Code.
You can keep up-to-date with VAT Calc’s global live VAT invoice transaction and e-invoice blog on country real-time reporting reforms.