DJP Reopens e-Invoice Desktop for Certain Taxpayers

https://provisio-id.com/provisioconsulting DJP Reopens e-Invoice Desktop for Certain Taxpayers , The Directorate General of Taxes (DJP) has reopened access to the e-Invoice Desktop application for certain Taxable Entrepreneurs (PKP). This step addresses challenges faced by taxpayers in issuing tax invoices using the newly implemented Coretax system.

The e-Invoice Desktop will be available for specific PKPs, with eligibility criteria determined by the Director General of Taxes through an official decision (KEP Dirjen). This facility will remain in place temporarily until the Coretax system stabilizes.

Using e-Invoice Desktop is optional and not mandatory. PKPs that have adapted their internal systems can continue using Coretax.

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Key Points in the Director General Regulation (PER Dirjen)

The upcoming regulation includes seven main provisions:

1. Use of e-Invoice Desktop for Certain PKPs
   • PKPs meeting specific criteria, including generating a certain number of invoices, may use e-Invoice Desktop.
2. Criteria and Invoice Limits
   • The Director General will define the criteria for PKPs and the limits on the number of invoices.
3. Request for Tax Invoice Serial Numbers (NSFP)
   • The process for requesting NSFPs for e-Invoice Desktop users will follow the rules in PER-03/PJ/2022 and PER-11/PJ/2022.
4. Electronic Certificate and PKP Account Use
   • These provisions remain governed by PER-04/PJ/2022.
5. Adjustment to Invoice Information
   • Tax Base (DPP) and VAT details in tax invoices must align with PMK 131/2024, reflected in the e-Invoice Desktop application.
6. Adjustment to Tax Invoice Code and Serial Structure
   • The DJP will make these adjustments.
7. Tax Invoice Reporting
   • Tax invoices created using e-Invoice Desktop must still be reported in VAT Periodic Tax Returns (SPT Masa PPN) via the Taxpayer Portal.

Through this policy, the DJP aims to offer flexibility and effective solutions for PKPs facing technical challenges with the Coretax system while maintaining accuracy and compliance in tax reporting.

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Designation of Certain Taxable Entrepreneurs by DJP

The DJP issued Director General of Taxes Decision No. KEP-24/PJ/2025 regarding the designation of certain PKPs, which includes the following provisions:

1. First Clause:
   • Certain PKPs are those generating at least 10,000 tax invoices per month.
2. Second Clause:
   • A list of designated PKPs is included in the annex to this decision.
3. Third Clause:
   • Designated PKPs may issue tax invoices using the e-Invoice Client Desktop and Host-to-Host applications.
4. Fourth Clause:
   • Designated PKPs may continue using the module on the taxpayer portal in the Coretax system to issue tax invoices.
5. Fifth Clause:
   • This decision takes effect on January 15, 2025.

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System Adjustments

Although the e-Invoice Desktop can now be used again, PKPs must ensure that generated data complies with applicable regulations, including adjustments to Tax Base (DPP) and VAT information in tax invoices.

Even if tax invoices are created using the e-Invoice Desktop, VAT Periodic Tax Returns (SPT Masa PPN) must still be filed via the Coretax portal. Data from the e-Invoice Desktop will be migrated by the DJP into the Coretax system for reporting purposes.

By reopening access to the e-Invoice Desktop, it is hoped that PKPs facing difficulties with Coretax can more easily fulfill their tax obligations, especially in issuing tax invoices.