Type: Legislation
In Indonesia, an electronic invoice is known as e-Faktur Pajak. E-invoicing became mandatory in two stages: on July 1, 2015, it became mandatory for taxpayers in Java and Bali, and on July 1, 2016, it became mandatory for taxpayers in the rest of Indonesia.
Since July 2016, e-invoicing has been required for all VAT-registered taxpayers. VAT invoices must be issued electronically by all taxpayers whose annual sales exceed IDR 4.7 billion. Invoices must be submitted through the e-Faktur system.
The issuer must obtain an electronic certificate to sign invoices and obtain invoice serial numbers (NSFP) as part of the required administrative transactions. The use of a digital signature is optional; however, archiving for a period of ten years is required.
In terms of fiscal control, the issuer sends electronic invoices to the Indonesian tax authority, which uses a QR code to validate and approve the content of the invoice.
