Electronic Invoicing in Indonesia
Is e-invoicing mandatory in Indonesia ?
Yes. E-invoicing is mandatory for all VAT-registered taxpayers.
Who is affected?
All taxable companies operating in Indonesia.
Compliance requirements
Invoices must be issued through the e-Faktur Pajak system, registered via the government application, and approved by the Directorate General of Taxation (DGT) before being sent to the buyer.
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Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
The e-Faktur Pajak system, managed by the Directorate General of Taxation (DGT), is the mandatory platform for issuing electronic invoices in Indonesia.
What formats are required in Indonesia?
Invoices must be issued in the e-Faktur Pajak format, as defined by the Indonesian government.
Archiving in Indonesia
What are the archiving requirements in Indonesia?
Electronic invoices must be stored for 10 years. Digital archiving is permitted under specific conditions.
Legal invoice:
- For suppliers: A legal invoice is a VAT electronic invoice created using the e-Faktur Pajak system, approved by the tax authority (DGT), and includes a QR code.
- For buyers: A legal invoice is a VAT electronic invoice received from the supplier, bearing a QR code that confirms approval by the DGT.
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Key Actions
- Ensure compliance – By issuing and clearing e-invoices via the e-Faktur Pajak system.
Indonesian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2016 |
| B2B | Mandatory | Since 2016 |
Supplier requirement: Responsible for issuing and clearing invoices through the e-Faktur Pajak system, including the QR code.
Buyer requirement: Responsible for receiving invoices that are cleared and approved through the e-Faktur Pajak system, in the format and method agreed with the supplier.
Archiving requirement: Records must be stored for 10 years.
