Providing Flexibility, DGT Implements e-Faktur Desktop and e-Nofa Alongside Coretax
The Directorate General of Taxes (D) has reinstated the use of the e-Faktur Client Desktop and Host-to-Host (e-Nofa) applications for tax invoice issuance, despite the presence of the Coretax system.
This flexibility in creating tax invoices is outlined in the Director General of Taxes' Decree Number KEP-24/PJ/2025, which came into effect on January 15, 2025.
A tax invoice is a document that serves as proof of VAT collection, created by a PKP for the transfer of taxable goods or services.
Criteria for e-Faktur and e-Nofa Users
However, not all PKPs are eligible to use the desktop version of e-Faktur and e-Nofa. This option is only available to PKPs that issue a minimum of 10,000 tax invoices per month.
Based on these criteria, DGT has designated 790 PKPs eligible to use the desktop version of e-Faktur and e-Nofa, as outlined in the attachment to KEP-24/PJ/2025. These PKPs still have the option to issue tax invoices through the Coretax system.
Therefore, PKPs with fewer than 10,000 tax invoices per month must continue to issue invoices through the Coretax system or application.
Issues in Creating Invoices via Coretax
Previously, the Directorate General of Taxes (DGT) released 22 issues raised by taxpayers regarding the use of the Coretax system, one of which relates to the creation of tax invoices.
Specifically, this concerns the creation of electronic tax invoices in XML format, either uploaded independently or through a tax service application provider (PJAP).
However, according to the DJP, this issue has been resolved. Therefore, Taxable Entrepreneurs (PKP) can now create tax invoices in *.xml format, either independently or through a PJAP, up to 1,000 invoices per submission. (ASP/KEN)
