Tax Invoice Statement Template for Indonesia

The Tax Invoice Statement (Faktur Pajak) is Indonesia's primary VAT compliance document that you must issue when conducting business as a registered taxable entity. This legally mandated document serves as proof of VAT collection, enables input tax credit claims, and ensures compliance with Indonesian tax regulations. Understanding its proper preparation and use is essential for maintaining good standing with the Direktorat Jenderal Pajak.

When do you need this document?

You must issue a Tax Invoice Statement whenever you conduct a taxable supply of goods or services as a registered PKP (Pengusaha Kena Pajak). This includes sales of tangible goods, provision of services, importation of goods, or any transaction subject to Indonesia's standard 11% VAT rate. The document is required regardless of transaction size and must be issued at the time of supply or payment, whichever occurs first. Additionally, you need this document when claiming input tax credits from your suppliers, as it serves as the primary evidence for VAT refund calculations.

Key legal considerations

Your Tax Invoice Statement must contain all mandatory elements specified under PMK No. 151/PMK.03/2013 to be legally valid. These include the official 'FAKTUR PAJAK' header, sequential invoice numbering, complete seller and buyer details with NPWP numbers, itemized transaction descriptions, and accurate VAT calculations. The document must be issued within specific timeframes - generally within one month of the transaction date. Failure to issue proper tax invoices can result in penalties, denial of input tax credits, and potential tax assessments. The invoice must also be authenticated through the e-Faktur Pajak system, making manual or non-system invoices invalid for tax purposes.

Legal requirements in Indonesia

Indonesian law mandates the use of the electronic tax invoice system (e-Faktur Pajak) for all registered PKP entities under PER-16/PJ/2014. You must generate your Tax Invoice Statements through the official DJP platform, ensuring each invoice receives a unique approval number from the tax authority's system. The document must comply with specific formatting requirements outlined in PER-24/PJ/2012, including prescribed layouts, font requirements, and data field specifications. Your business must maintain these records for at least 30 years as required under UU No. 6 Tahun 1983, and they must be readily available for tax audits. Non-compliance with e-Faktur requirements can result in invoice rejection, penalty assessments, and potential criminal liability under Indonesia's tax evasion provisions.