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E-Invoicing In Indonesia

Tax Authority

The Director – General Certification of Taxation (DGT)
The Indonesian Tax Administration

Mandatory Status
  • e-Invoice


e-Invoicing has been effective since 2016 and is known as e-faktur which is similar to the one in India but also has its unique characteristics. In general, electronic invoicing does not change the main VAT rules, the changes are focused on the issuance of a tax invoice from a technical perspective.

The taxpayer sends the e-Invoices to the Indonesian Tax Authority, which validates and approves the invoice data. An individual taxpayer can file an annual tax return through the e-filing system which was created by The Indonesian Tax Office (ITO).