Regulation of the Director-General of Taxes No. PER-03/PJ/2022 on Tax Invoices
Enforcement Date: 1 April 2022
- Taxable entrepreneurs (pengusaha kena pajak – “PKP”) are required to collect value-added tax (pajak pertambahan nilai – “PPN”) and draw up tax invoices in order to prove the collection of PPN in relation to the following activities: 1) Deliveries of taxable goods (barang kena pajak – “BKP”); 2) Deliveries of taxable services (jasa kena pajak – “JKP”); 3) Exports of tangible BKP; 4) Exports of intangible BKP; and/or 5) Exports of JKP.
- Tax invoices must be drawn up in line with the following timeframes: 1) Upon the delivery of BKP and/or JKP; 2) Upon the receipt of payments (if payments are received prior to the delivery of relevant BKP and/or JKP); 3) Upon the receipt of term payments (for deliveries of parts of work that is being completed in stages); 4) Upon the export of tangible BKP, intangible BKP and/or JKP; or 5) At other times, as regulated under the laws and regulations on PPN.
- Tax invoices should be drawn up in electronic form through the relevant determined apps (i.e. the Client Desktop e-Faktur app, the Web-Based e-Faktur app and/or the Host-to-Host e-Faktur app) and PKP may draw up electronic tax invoices if they possess any of the following: 1) Electronic certificate that contains their electronic signature and legal entity status, as issued by the Directorate-General of Taxes or organizers of electronic certification; 2) Activated PKP account; and 3) Tax invoice serial number issued by the Director-General of Tax. PKP may draw up tax invoices in hardcopy form under certain conditions only (e.g. during times of war, natural disasters or fire), as determined by the Director-General of Taxes.
- Any PKP who draw up tax invoices must report said invoices as part of their Periodic Tax Returns (Surat Pemberitahuan Masa – “SPT Masa”) for PPN during the same tax periods as the dates of the relevant tax invoices, otherwise, PKP will be subject to the imposition of relevant applicable sanctions.
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