Proforma And Commercial Invoice Template for Indonesia

A Proforma And Commercial Invoice is a versatile trade document that serves dual purposes in Indonesian commerce. Initially issued as a proforma invoice to provide quotations and estimates to potential buyers, it later transforms into a commercial invoice upon completion of the actual sale. This document is essential for establishing the terms of trade, facilitating payment processing, and ensuring compliance with Indonesian customs and tax regulations.

When do you need this document?

You need this document whenever you engage in trade activities within or from Indonesia. If you're an exporter selling goods internationally, you must provide both proforma invoices for initial quotations and commercial invoices for completed transactions. Importers require these documents for customs clearance and foreign exchange applications. The document is also necessary when applying for letters of credit, processing insurance claims for shipped goods, and fulfilling bank requirements for international payments. Domestic traders need commercial invoices for VAT compliance and maintaining proper accounting records as required by Indonesian tax law.

Key legal considerations

Your invoice must contain mandatory elements as specified by Indonesian regulations. The seller's NPWP (Nomor Pokok Wajib Pajak) tax identification number is required, along with complete company details including registered address and contact information. Product descriptions must be detailed and include applicable HS (Harmonized System) codes for international shipments. Payment terms must be clearly stated, including currency, payment methods, and due dates. For VAT-applicable transactions, you must include the appropriate tax calculations and clearly identify the VAT amount. The invoice number must follow a sequential system, and you must maintain proper records for audit purposes. Pricing must be transparent, showing unit prices, quantities, and total amounts in the agreed currency.

Legal requirements in Indonesia

Indonesian law mandates specific compliance requirements for trade invoices under Law No. 7 of 2014 on Trade and supporting regulations. Minister of Finance Regulation No. 70/PMK.03/2010 specifies exact formatting and content requirements, including mandatory fields and acceptable formats. For international trade, Indonesia Customs Law No. 17 of 2006 requires commercial invoices to include specific customs information, country of origin declarations, and accurate commodity classifications. Electronic invoicing is governed by Government Regulation No. 80 of 2019, which allows digital documentation but requires electronic signatures and secure transmission methods. VAT invoices must comply with Law No. 42 of 2009, including proper tax calculations and registration with the tax authority. All invoices must be issued in Indonesian Rupiah or include proper foreign exchange documentation when using foreign currencies, and must be archived for the legally required retention period of at least 30 years.