Applies to All Taxable Entrepreneurs, DGT Reactivates e-Faktur Application
The Directorate General of Taxes (DGT) has reactivated the e-Faktur Client Desktop application and the e-Faktur Host-to-Host service provided by Tax Application Service Providers (PJAP) for all VAT-Registered Persons (PKP).
This policy is stipulated in the Director General of Taxes Decision No. KEP-54/PJ/2025, which was issued and became effective on February 12, 2025. The objective is to facilitate PKP in issuing tax invoices.
Previously, DGT allowed the use of e-Faktur only for specific PKP, namely those issuing at least 10,000 tax invoices per month, as regulated in KEP-24/PJ/2025. With KEP-54/PJ/2025, all PKP can now use e-Faktur.
Read: Providing Flexibility, DGT Implements e-Faktur Desktop and e-Nofa Alongside Coretax
Exemptions from Using e-Faktur
However, as explained by the Directorate General of Taxes (DGT) in its Written Statement No. KT-06/2025, the e-Faktur application cannot be used for issuing certain types of tax invoices, including:
1. Tax Invoice with Transaction Code 06
This tax invoice is used for the delivery of taxable goods to foreign tourists. Transaction code 06 tax invoices are typically issued by VAT-Registered Persons (PKP) in retail stores that sell taxable goods to tourists presenting a foreign passport.
2. Tax Invoice with Transaction Code 07
This tax invoice is issued for the delivery of taxable goods (BKP) and/or taxable services (JKP) that receive a Value Added Tax (VAT) exemption, either not collected or borne by the government (DTP).
3. Tax Invoice Issued by Branch PKP
The e-Faktur application also does not apply to tax invoices issued by PKP branches that are designated as the central location for VAT payable concentration.
4. Tax Invoice Issued by Newly Registered PKP
DGT has also confirmed that the e-Faktur application cannot be used for tax invoices issued by PKP that were registered after January 1, 2025.
Tax Invoice Serial Number
Additionally, VAT-Registered Persons (PKP) who wish to use the e-Faktur application for issuing tax invoices should take note of the following:
- PKP can only create tax invoices with a date that matches or is later than the date of the Tax Invoice Serial Number (NSFP) request.
- NSFP requests must be submitted through the e-Nofa application.
- Replacement of tax invoices created via the e-Faktur application must still be processed within e-Faktur.
- Returns, tax invoice cancellations, and VAT Periodic Tax Return (SPT Masa PPN) submissions must be processed through Coretax.
Read: Update Your e-Faktur Application to Version 4.0: Here's How
Available in Coretax
In the same statement, the Directorate General of Taxes (DGT) also mentioned that tax invoice data created using the e-Faktur Client Desktop will also be available in the Coretax application.
At the latest, tax invoice data will appear in Coretax within two days after the tax invoice is issued. (ASP/KEN)
