MakePaperwork
Indonesia

Invoice and faktur pajak requirements in Indonesia (2026)

The difference between a commercial invoice and a faktur pajak, what each must contain, who must register as PKP (Rp4.8 billion), PPN at 12% with an 11/12 base, and Coretax.

Written by the MakePaperwork team·Updated ·2 min read

On this page
  1. Invoice vs faktur pajak
  2. What a commercial invoice should contain
  3. PPN in 2026
  4. What you can do with our tools
  5. Sources

Short answer: in Indonesia, any business can issue a commercial invoice showing the seller and buyer names and addresses, the goods or services, quantity, unit price, total and payment terms. Only a VAT-registered business (PKP) can issue a faktur pajak, the tax document that proves PPN was collected; it is created in the tax administration's Coretax system and carries both parties' NPWP, the faktur serial number, the tax base (DPP), the PPN rate and amount and an electronic signature. Registration as PKP is required above Rp4.8 billion turnover per year.

Invoice vs faktur pajak

Commercial invoiceFaktur pajak
Who issues itAny businessPKP only
PurposeAsk for paymentProve PPN collected; buyer's input-tax credit
WhereAny toolCoretax (or an official partner application)
Extra contentNPWP of both parties, NSFP serial number, DPP, PPN rate and amount, electronic signature

What a commercial invoice should contain

  • Seller and buyer names and addresses.
  • Invoice number and date.
  • Description, quantity and unit price of the goods or services.
  • Total amount due and payment terms (due date, bank account).

PPN in 2026

  • The statutory rate is 12%. For goods and services that are not luxury items, the tax base is set at 11/12 of the price (DPP nilai lain), so the effective rate is 11%. Luxury goods are taxed at 12% of the full price.
  • Example: price Rp100,000, DPP Rp91,667, PPN Rp11,000.
  • The faktur pajak must be issued when goods or services are delivered, or when payment is received if earlier.

What you can do with our tools

Example created with the Invoice Generator

Our invoice generator creates commercial invoices (invoice komersial) in Indonesian or English, with any currency including IDR. If you are a PKP, issue the faktur pajak separately in Coretax and quote its number on the invoice. Non-PKP businesses should not show PPN on their invoices.

Try it now

Bill a client for goods or services, with taxes, discounts and a due date.

Open the Invoice Generator

Sources