Free Invoice Generator (Indonesia)

Only a taxable entrepreneur (PKP) issues a Faktur Pajak (tax invoice). Under Article 30(1) of Director General of Taxes Regulation PER-11/PJ/2025, it is the PKP's duty to collect VAT and make the tax invoice as proof of the VAT charged. A business below the Rp4.8 billion threshold that has not been confirmed as PKP issues an ordinary commercial invoice with no VAT on it.

Timing follows the sale. Article 31(2) requires the tax invoice at delivery of the goods or services; when the customer pays first, at the moment the payment is received; for work billed in stages, when each instalment is received; and for exports, at the time of export. Article 32 allows one combined invoice for all supplies to the same buyer in a calendar month, made by the end of that month, but not for supplies that carry a VAT facility or on which VAT is not collected.

Invoices are in rupiah for VAT purposes. If you sell in dollars or another currency, Article 36(2) converts the VAT amount at the rate set by the Finance Minister's decree for customs and tax payments that applies on the date the invoice should have been made.

There are two ways to produce the e-Faktur (Article 40(1)). Use the e-Faktur module inside the Coretax Portal Wajib Pajak, or use your own accounting software or a website that is integrated with DJP's system, usually through a tax-application service provider (PJAP) appointed by the Director General (Article 41). Either way you need an electronic certificate or Kode Otorisasi and invoice-creation access (Article 42). Nobody has to print the e-Faktur (Article 40(6)); a PDF downloaded from the system or a printout follows a layout DJP prescribes.

Mistakes are corrected inside the same module, never by editing a PDF. If the description, price or tax amount is wrong, make a replacement invoice (Article 48): it takes the date it is made, goes in the VAT return for the same period as the invoice it replaces, and takes any return or cancellation note into account. If the buyer's identity is wrong, or the deal was cancelled, or an invoice should never have been issued, cancel it (Article 49) and, for a wrong identity, issue a new one. A cancelled deal must be backed by a document such as the cancelled contract.