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.
Asia Pacific e-invoicing
Country | Date | Comments (click for details) |
Australia | Jul 2023 | PEPPOL-based e-invoicing with no govt intervention B2B |
China | Jan 2023 | Special e-fapiao VAT invoice being piloted with 2023 full implementation |
India | Oct 2020 | B2B pre-clearance with separate B2C; completed Apr 2021 |
Indonesia | Jul 2015 | e-Factur Pajak electronic invoicing |
Japan | Oct 2023 | Tax qualified invoices |
Kazakhstan | Jan 2017 | e-invoicing IS ESF |
Kyrgyzstan | Jan 2023 | Mandatory e-invoicing for goods |
Malaysia | 2024 | e-invoicing pre-clearance |
Mauritius | 2023 | e-invoicing System with digital transaction reporting |
New Zealand | Mar 2022 | B2G PEPPOL-based e-invoicing |
Philippines | Jul 2022 | 2022 pilot of e-invoices; to follow South Korea model |
Singapore | TBC | Mandatory B2G e-invoicing on InvoiceNow |
South Korea | 2011 | Near real-time invoice reporting |
Taiwan | 2017 | Electronic GUI invoices; non-residents since 2020 |
Thailand | 2018 | E-invoice reporting where adopted |
Vietnam | Nov 2021 | Pre-clearance B2B verification code e-invoice |