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|
|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|