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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Indonesia — DJP, e-Faktur Pajak and CoreTax

Indonesia has operated a universal e-Faktur Pajak mandate (electronic VAT invoice) since 2014 for Pengusaha Kena Pajak (PKP — VAT taxpayers), driven by DJP. The 2024-2025 CoreTax modernisation unifies all fiscal flows into a single cloud platform.

Regulatory timeline

  • 11 October 1983 — UU 8/1983 on PPN (VAT). Founding Indonesian VAT law, standard rate 10 %.
  • 20 June 2014 — PER-16/PJ/2014. Launches e-Faktur Pajak with phased rollout schedule by zone: Jakarta (July 2014), Java/Bali (July 2015), rest of the country (July 2016).
  • 1 July 2016 — Universalisation. All Indonesian PKP must issue e-Faktur (end of paper Faktur). DJP provides the e-Faktur Desktop application free of charge.
  • 29 December 2017 — PER-31/PJ/2017. Update of NSFP allocation rules and replacement procedures (Faktur Pengganti).
  • 21 March 2022 — PER-03/PJ/2022. Major overhaul of e-Faktur rules: new number structure (extended KD_TRANSAKSI), handling of Faktur Penjualan (non-VAT sales invoice), simplified Faktur Pengganti.
  • 1 April 2022 — VAT increase to 11 %. Standard rate moves from 10 % to 11 % (UU HPP 7/2021), with a second increase to 12 % planned for 2025 (postponed, to be confirmed in 2026).
  • 1 July 2022 — Peraturan Pemerintah 44/2022. Government regulation codifying VAT electronic obligations.
  • 2024-2025 — DJP CoreTax programme. Migration of all e-Faktur, e-Filing and e-Bupot services to the new CoreTax platform (unified cloud), wave-based rollout since Q4 2024.

Technical schema

The format is proprietary DJP e-Faktur XML, distinct from UBL or CII. Features:

  • NOMOR_FAKTUR: structured number NN.000-AA.NNNNNNNN where NN is the KD_TRANSAKSI (01 standard, 02 sale to government, 04 sale with PPnBM, etc.), 000 reserved, AA two-digit year, NNNNNNNN NSFP sequence (8 digits).
  • NSFP — Nomor Seri Faktur Pajak: the PKP must request from DJP a range of numbers (typically 1000 per request) before being able to issue. Out of range = invalid invoice.
  • NPWP: 15 digits for a legal entity, 16 digits for an individual since 2024 (NIK aligned with the national identity card).
  • JUMLAH_DPP / JUMLAH_PPN / JUMLAH_PPNBM: taxable base, VAT, and optional PPnBM (Pajak Penjualan atas Barang Mewah — luxury goods sales tax).
  • FG_PENGGANTI: flag 0 (original invoice) or 1 (replacement invoice of one issued in error).

Minimal example of a B2B XML e-Faktur:

xmlefaktur-pajak-pj22.xml
<?xml version="1.0" encoding="UTF-8"?>
<TaxInvoiceBulk>
  <TIN>123456789012345</TIN>
  <TaxInvoice>
    <KD_JENIS_TRANSAKSI>01</KD_JENIS_TRANSAKSI>
    <FG_PENGGANTI>0</FG_PENGGANTI>
    <NOMOR_FAKTUR>011.000-26.00000142</NOMOR_FAKTUR>
    <MASA_PAJAK>5</MASA_PAJAK>
    <TAHUN_PAJAK>2026</TAHUN_PAJAK>
    <TANGGAL_FAKTUR>16/05/2026</TANGGAL_FAKTUR>
    <NPWP_PEMBELI>987654321098765</NPWP_PEMBELI>
    <NAMA_PEMBELI>PT KLIEN DEMO INDONESIA</NAMA_PEMBELI>
    <ALAMAT_PEMBELI>Jl. Sudirman No. 1, Jakarta</ALAMAT_PEMBELI>
    <JUMLAH_DPP>10000000</JUMLAH_DPP>
    <JUMLAH_PPN>1100000</JUMLAH_PPN>
    <JUMLAH_PPNBM>0</JUMLAH_PPNBM>
    <ID_KETERANGAN_TAMBAHAN>1</ID_KETERANGAN_TAMBAHAN>
    <FG_UANG_MUKA>0</FG_UANG_MUKA>
    <REFERENSI>PO-2026-091</REFERENSI>
    <DetailTransaksi>
      <NAMA>Layanan Konsultasi IT Mei 2026</NAMA>
      <HARGA_SATUAN>10000000</HARGA_SATUAN>
      <JUMLAH_BARANG>1</JUMLAH_BARANG>
      <HARGA_TOTAL>10000000</HARGA_TOTAL>
      <DISKON>0</DISKON>
      <DPP>10000000</DPP>
      <PPN>1100000</PPN>
      <TARIF_PPNBM>0</TARIF_PPNBM>
      <PPNBM>0</PPNBM>
    </DetailTransaksi>
  </TaxInvoice>
</TaxInvoiceBulk>

Submission flow

The PKP has three operating modes:

  • e-Faktur Desktop: official DJP Java application, free, running locally and syncing with the DJP server. Classical mode for SMEs.
  • e-Faktur Host-to-Host (API): direct ERP ↔ DJP server integration via REST/SOAP API — for high volume.
  • CoreTax: new cloud DJP platform (since Q4 2024) that progressively replaces the two options above. All PKP will have to migrate.
textdjp-efaktur-flow.txt
┌──────────────┐    ┌──────────────────┐    ┌──────────────┐
│ ID supplier  │───>│ DJP CoreTax /    │───>│ ID customer  │
│ (e-Faktur    │NSFP│ e-Faktur Online  │QR  │ (PDF + XML)  │
│  Desktop /   │ ←  │ + signature      │    │ + PPN credit │
│  Host-to-Host│    │ certificate      │    │              │
└──────────────┘    └────────┬─────────┘    └──────────────┘
                             │
                             ▼
                  ┌─────────────────────┐
                  │ DJP reporting        │  ← monthly PPN
                  │ (SPT PPN monthly)    │     consolidation
                  └─────────────────────┘

Once the e-Faktur is signed via the DJP certificate, the PKP generates a QR code and prints the paper representation (or PDF). The monthly VAT return (SPT Masa PPN) automatically consolidates all issued and received e-Faktur.

Validation

  • DJP portal — pajak.go.id: pajak.go.id — official DJP site and access to e-Faktur / CoreTax.
  • e-Faktur Desktop application: downloadable free of charge after registration on the DJP portal.
  • e-Faktur Web: web-efaktur.pajak.go.id — web interface for validation and lookup.
  • CoreTax DJP: migration portal and documentation at pajak.go.id/coretax.
  • QR code validation: DJP tool to check the validity of an e-Faktur via QR scan.

Common pitfalls

  1. NSFP — mandatory stock management. The PKP must request a reserve of NSFPs from DJP in advance (Permintaan Nomor Seri). A shortage of NSFP blocks issuance immediately. Set up NSFP stock monitoring with an alert threshold.
  2. KD_TRANSAKSI — critical choice. The transaction code (01 standard, 02 government, 03 BUMN, 06 VAT facility, etc.) determines VAT calculation rules and buyer-side credit. An error drops the recipient's VAT credit.
  3. 2024-2025 CoreTax migration. PKPs migrating to CoreTax must handle a coexistence period (old desktop e-Faktur + new CoreTax flows) that complicates reconciliation. Tag every invoice as legacy or CoreTax in the ERP.
  4. NPWP 15 vs 16 digits (NIK). Since 2024, individuals migrate to a 16-digit NPWP aligned with the NIK. Old individual buyers (NPWP 15) coexist with new ones (NIK 16). The system must accept both.
  5. Faktur Pengganti vs Faktur Pembatalan. An invoice issued in error can be replaced (Pengganti, keeps the same NSFP) or cancelled (Pembatalan, releases the NSFP). Confusing the two pollutes the NSFP sequence and complicates audits.