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Guide · Indonesia · Published 2026-10-11

How to invoice in Indonesia: what to include

The fields a Indonesia invoice needs, how to number and date it, when to show PPN, the e-invoicing rules, and how to fix a mistake with a credit note.

  • Rp IDR
  • PPN 11%
  • NPWP
  • A4
  • English

What every invoice must show

  • The seller's name, address and NPWP exactly as registered for PKP confirmation, and an electronic signature by a person registered as a signatory in the portal.
  • The buyer's identity: name, address and NPWP for an Indonesian entity or government body; name, address and NPWP or NIK for a resident individual; name, address and passport number for a non-resident individual.
  • A 17-digit code and serial number — 2 digits of transaction code, 2 of status code, and a 13-digit serial number issued by DJP — plus the date the invoice was made.
  • VAT collected shown separately, and PPnBM separately again where it applies. Where VAT is not collected, exempt or borne by the government, the invoice must say so and cite the regulation that allows it.

Numbering, keeping and correcting invoices

Books, records and the documents they rest on, including invoices and electronically kept accounts, must be kept for 10 years in Indonesia: at the place of business or home of an individual taxpayer, or at the registered office of a company (Article 28(11) of the General Tax Provisions Law).

A taxable entrepreneur (PKP) that does not issue a tax invoice, issues it late, or leaves out required particulars (other than the buyer's identity, name and signature on retail sales) can be sent a tax bill (STP) for the tax plus a fine of 1% of the tax base (Article 14(1)(d)-(e) and 14(4)). Interest on tax bills for unpaid tax runs at a monthly rate the Minister of Finance sets from the benchmark rate plus 5%, divided by 12, for at most 24 months (Article 14(3) and 14(5a)).

Electronic invoicing in Indonesia

Mandatory, with no threshold. Every tax invoice a PKP issues must be an electronic document (e-Faktur) made through the e-Faktur module in the Portal Wajib Pajak or in an application integrated with DJP's system, and signed electronically. Paper is allowed only in force majeure. The serial number is not requested in advance any more: it is assigned automatically when the invoice is uploaded and DJP approves it. Upload and approval must happen by the 20th of the month after the invoice date, and an e-Faktur that does not get DJP's approval is not a tax invoice at all — the input VAT is not creditable and the supply is unsupported. Your own sales invoice counts as an e-Faktur if it carries the required particulars and is uploaded the same way. Corrections and cancellations are done in Coretax, not in any local application.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Directorate General of Taxes (DJP) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Directorate General of Taxes (DJP).