Indonesia
IDIndonesia's VAT tax invoices (faktur pajak) are issued electronically as e-Faktur through the Directorate General of Taxes (DJP), which moved invoicing into its Coretax DJP system on 1 January 2025; Peppol has no role in the DJP rules reviewed.
Guide reviewed .
Invoicing and electronic documents
Coretax DJP
DJP's core tax administration system, live since 1 January 2025, in which tax invoices are created, signed and approved. It is a tax system, not a delivery network, and is not connected to Peppol.
Coretax e-Faktur, entered online or uploaded as XML · Official source: DJP · statement on Coretax DJP implementation
e-Faktur Client Desktop
DJP's desktop application for issuing tax invoices, reopened for most VAT-registered entrepreneurs from 12 February 2025. Invoices made there appear in Coretax within two days.
e-Faktur · Official source: DJP · statement on issuing tax invoices (KT-06, February 2025)
e-Faktur Host-to-Host via PJAP
Tax invoices can be issued through a licensed tax application service provider (Penyedia Jasa Aplikasi Perpajakan, PJAP) connected to DJP.
e-Faktur · Official source: DJP · statement on issuing tax invoices (KT-06, February 2025)
Peppol
No Indonesian Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one. The DJP material reviewed does not refer to Peppol.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
In Indonesia the e-invoice that matters for tax is the e-Faktur registered with DJP. Choose the issuing channel first: Coretax DJP, e-Faktur Client Desktop where it is still allowed, or a PJAP host-to-host connection. Any separate exchange of commercial invoices between businesses, including over Peppol, does not replace issuing the e-Faktur.
Coretax rules and channel restrictions changed several times in 2025. Check DJP's latest statements on issuing tax invoices before relying on a channel for a given transaction code or PKP type.
Legal guide
VAT tax invoices · B2B and other taxable supplies
Mandatory electronic issuanceVAT-registered entrepreneurs (Pengusaha Kena Pajak, PKP) issue tax invoices for taxable goods and services as e-Faktur, signed with a DJP digital certificate, through Coretax DJP, e-Faktur Client Desktop or a PJAP host-to-host connection.
Official source: DJP · statement on issuing tax invoices (KT-06, February 2025)Coretax rules
In force since 1 January 2025Minister of Finance Regulation (PMK) 81/2024 sets the tax provisions for Coretax. It was signed on 14 October 2024 and affects 42 existing regulations.
Official source: DJP · press release SP-40/2024 on PMK 81/2024 (English page)e-Faktur Client Desktop restrictions
Not available for some casesUnder KEP-54/PJ/2025, the desktop channel cannot be used for transaction codes 06 and 07, by a PKP that centralises VAT at a branch, or by a PKP registered after 1 January 2025. These must use Coretax or a PJAP.
Official source: DJP · statement on issuing tax invoices (KT-06, February 2025)Input VAT credit
Up to three later tax periodsInput VAT on an e-Faktur can be credited in the same period or in one of the three following periods, as the VAT Law allows; DJP updated Coretax to accept this.
Official source: DJP · statement KT-08/2025 on input VAT credit after Coretax
Timeline
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PMK 81/2024 signed
The regulation setting the tax provisions for Coretax was signed; it was announced on 15 November 2024.
Official source: DJP · press release SP-40/2024 on PMK 81/2024 (English page) -
Coretax DJP goes live
PMK 81/2024 took effect and tax invoices moved into Coretax. DJP said there would be no penalties for late invoicing during the transition.
Official source: DJP · statement on Coretax DJP implementation -
e-Faktur Client Desktop reopened
KEP-54/PJ/2025 let most VAT-registered entrepreneurs issue invoices through the desktop application again, alongside Coretax.
Official source: DJP · statement on issuing tax invoices (KT-06, February 2025)
Peppol in Indonesia
- Directory participants
- 14
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 12 participants
- 12 participants
- ApplicationResponse8 participants
- 7 participants
Registrations over time
Peppol Directory data as of .
Show as a table
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Registration dates in the current Directory snapshot.