https://provisio-id.com/provisioconsulting/ Know the Tax Invoice Return Process for Transactions Before 2025 , In the Indonesian tax system, returning tax invoices issued before 2025 and made afterwards requires an understanding of the applicable procedures, especially with the transition to the Coretax system in 2025.

The question that often arises is how to handle tax invoices issued before 2025 if the return is made in 2025 or after. Basically, there are two main scenarios to understand: replacement invoices and invoice returns. Both have different procedures, depending on the year of the transaction and the system used.

Replacement Invoice: Tax Invoice Correction

A replacement invoice is issued when there are errors in the tax invoice that has been created, whether related to the writing of the buyer’s identity, quantity of goods, unit price, and discount. When a tax invoice issued in 2024 needs to be corrected after 2025, the invoice replacement process is carried out using the legacy system until the end of 2024. However, from 1 January 2025, all tax invoice administration, including replacement invoices, will be processed through the Coretax application.

Steps in Generating a Substitute Invoice:

Coretax App: Since 2025, the generation of replacement invoices is done in the Coretax system which has a notification feature to the buyer regarding changes to the tax invoice. Tax invoice replacement will only be considered successful after the buyer confirms the changes.

Process in the Application: Taxable Entrepreneurs (PKP) can change transaction details on invoices that need to be replaced, such as adding or deleting transactions and changing information related to the price or quantity of goods. After making changes, the invoice status will change to ‘Waiting for Amendment’, and the buyer will receive a notification for confirmation. After confirmation from the buyer, the invoice status will change to ‘Amended’.

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Invoice Returns: Return of Goods Affecting VAT

Invoice returns occur when there is a return of goods that affects the tax transaction, requiring an adjustment to the previously collected VAT. In this case, invoices issued in 2024 will be processed through the Coretax system if the return is made in 2025 or later. The Coretax system manages the return invoices and ensures that the VAT reported matches the return transaction.

Format of Nota Retur According to PMK 81/2024

According to the Minister of Finance Regulation Number 81 Year 2024, in the event of a return of Taxable Goods (BKP), the buyer is required to make and send a return note to the seller’s PKP. This return note must be prepared in accordance with the provisions stipulated in the applicable articles in PMK 81/2024.

Some of the information that must be included in the return note include:

Return note number.
Code, serial number, and date of the tax invoice of the returned taxable goods.
Number and date of certain documents that are equivalent to tax invoices, if documents other than tax invoices are used.
Name, address, and NPWP of the buyer and PKP of the seller.
Type of goods and total selling price of the returned taxable goods.
VAT on the returned taxable goods, or VAT and STLG on the returned luxury goods.
Date of making the return note.
The name and signature of the person entitled to sign the return note.

According to PMK 81/2024, the obligation to include the number and date of the document that is equivalent to a tax invoice is a new addition to the return provisions. In addition, the return note must be prepared electronically and signed using a valid Electronic Signature.

Procedure for Making a Return Note:

Preparation by the Buyer: Buyers, whether they are PKP or non-PKP, are required to create a return note and upload it through a module in the Taxpayer Portal (Coretax) or a system integrated with the Directorate General of Taxes (DGT).

DGT approval: Once the return note is drafted, it must be approved by the DGT through the system, with the buyer responsible for completing the administrative steps as per applicable regulations.

Also read: Don’t Panic: Here’s How to Deal with Cancelled Tax Invoices

Difference between Invoice Replacement and Invoice Returns

To clarify the difference between replacement invoices and invoice returns, here is a summary of both processes:

Invoice Type

System Process

Tax Period

Description

Replacement Invoice Legacy (2024) / Coretax (2025) Following the original invoice tax period Issued to correct incorrect or incomplete invoices.
Retur Faktur Coretax Following the retur tax period Issued to return goods that affect VAT.

In the new Indonesian tax system, the management of tax invoices for transactions made before 2025 and then returned or replaced after 2025 requires adjustments to the system used. Replacement invoices issued for transactions before 2025, if done afterwards, must follow the procedures applicable in the legacy system (until the end of 2024) or in Coretax (after 2025). As for invoice returns, the process must be carried out in Coretax from 2025, following the provisions and tax period applicable in that year.

Taxable entrepreneurs (PKP) need to ensure that all tax invoice administration processes are carried out correctly, in accordance with applicable regulations, and avoid problems in VAT reporting.

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