E-Invoicing Country

Indonesia

Live

Live since July 2016

Flag of Indonesia

Mandate Overview

The mandate

Indonesia's Directorate General of Taxes (DGT, Direktorat Jenderal Pajak) operates the e-Faktur Pajak system, a centralized clearance regime mandatory for all VAT-registered businesses (Pengusaha Kena Pajak) since July 1, 2016. Every output VAT invoice must be issued through the e-Faktur application or web portal and validated in real time by the DGT before it can be delivered to the buyer. The system was upgraded to e-Faktur 4.0 in 2024, adding pre-population, expanded API coverage, and tighter integration with CoreTax — the DGT's modernization platform launched in January 2025.

Timeline

Key milestones

2014
Jul 1, 2014
  • e-Faktur Pajak rolled out in Java and Bali for VAT-registered businesses

2015
Jul 1, 2015
  • Expanded to Sumatra

2016
Jul 1, 2016
  • e-Faktur mandatory for all PKP (VAT-registered) businesses nationwide

2024
Sep 1, 2024
  • e-Faktur 4.0 introduced with pre-population and API enhancements

2025
Jan 1, 2025
  • CoreTax platform goes live, integrating e-Faktur with broader tax administration

Flowie Coverage

How Flowie supports Indonesia

Flowie generates e-Faktur Pajak XML invoices ready for DGT submission; local certification partners are required for digital certificate management, NSFP (invoice number range) allocation, and CoreTax integration.

FAQ

Common questions

When does e-Faktur apply to my company?

All Indonesian VAT-registered businesses (Pengusaha Kena Pajak, PKP) have been required to use e-Faktur since July 2016. Issuing a paper or non-electronic VAT invoice is not legally valid for input tax credit purposes.

What format and authority?

e-Faktur Pajak XML, issued through the DGT's e-Faktur desktop application or web portal with mandatory pre-issuance validation. Each invoice carries an NSFP (Nomor Seri Faktur Pajak) allocated by the DGT and a digital certificate signature.

Ready for Indonesia?

Flowie keeps you compliant, automatically.

ISO 27001
GDPR
CyberVadis
PA Certified
Peppol