- Indonesia’s Coretax e-invoicing system becomes mandatory for all VAT-registered taxpayers (PKP) by December 31, 2025.
- All B2B, B2G, export, and adjustment documents must be issued electronically via Coretax, with paper invoices allowed only during system outages.
- Invoices must be submitted in XML, cleared by the tax authority (DJP), and distributed as QR-coded PDFs with an auto-generated serial number.
- Non-compliance results in strict penalties, including non-creditable VAT, fines for late returns (IDR 500,000), and up to 100% penalties for misreporting.
- Large taxpayers may continue using e-Faktur Desktop or H2H, but all others must use the Coretax portal.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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