https://provisio-id.com/provisioconsulting/ Technical Guidelines for Preparing Tax Invoices Based on Regulation PER-1/PJ/2025
The preparation of tax invoices is a critical obligation for Taxable Entrepreneurs (Pengusaha Kena Pajak, or PKP) to ensure compliance with tax regulations. Below is a detailed explanation of the requirements for preparing tax invoices under the latest Directorate General of Taxes (DGT) regulation, Number PER-1/PJ/2025.
General Provisions for Preparing Tax Invoices
Key Points:
- Tax Invoices Must Be Issued by PKP
Tax invoices or documents treated as tax invoices must be issued by PKPs for the delivery of Taxable Goods (BKP) and/or Taxable Services (JKP) as stipulated in Articles 2 and 3 of PMK 131 of 2024. - Filling Out Tax Invoices
Tax invoices must be completed accurately, comprehensively, and in a manner that is easy to understand. - Minimum Information in Tax Invoices
Each tax invoice must include at least the required information as specified in tax laws and regulations. - Exceptions for Buyer Identity
In certain cases, tax invoices may be issued without including the buyer’s name and signature. This applies to the delivery of BKP or JKP by PKPs with retail characteristics to end consumers. - Exemptions for Certain BKP/JKP
Specific types of BKP or JKP deliveries are exempt from the above provisions, as outlined in applicable regulations.
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Provisions During the Transition Period
Key Points:
- Transition Period (January – March 2025)
During the transition period from January 1, 2025, to March 31, 2025, tax invoices for the import and/or delivery of BKP, utilization of intangible BKP, or JKP must include:- Tax Base (Dasar Pengenaan Pajak, or DPP) based on the full selling price, compensation, or import value at a 12% rate, or
- Tax Base based on the full selling price, compensation, or import value at an 11% rate.
Tax invoices that meet other requirements during this period remain valid.
- Value-Added Tax (VAT) Refunds
In cases of VAT overpayment due to DPP adjustments:- The taxpayer can request a refund of the excess VAT from the PKP seller.
- The PKP seller must correct or replace the tax invoice as requested.
- Tax Invoices Without Explicit DPP
Documents without explicit DPP but containing mandatory tax information are considered compliant during the transition period.
Special Provisions for Tax Invoices for Luxury BKP
Key Points:
- VAT Calculation for Luxury BKP
For luxury BKP delivered to end consumers by retail PKPs:- January 1 – January 31, 2025: VAT is calculated at 12%, multiplied by the DPP, which is 11/12 of the selling price.
- From February 1, 2025: VAT is calculated at 12% of the selling price.
- Exceptions to Calculations
The above VAT calculations do not apply to specific luxury BKP sold by retail PKPs, such as yachts, hot air balloons, and similar items.
The technical guidelines for preparing tax invoices as regulated in PER-1/PJ/2025 provide comprehensive guidance for PKPs in fulfilling their tax obligations. These regulations cover proper tax invoice completion, exceptions in specific cases, transition period arrangements, and special treatment for luxury BKP. By understanding and adhering to these rules, PKPs can conduct their business in compliance with applicable legal provisions.