{"id":206,"date":"2025-04-05T08:00:37","date_gmt":"2025-04-05T01:00:37","guid":{"rendered":"https:\/\/provisio-id.com\/provisioconsulting\/?p=206"},"modified":"2025-04-05T08:00:37","modified_gmt":"2025-04-05T01:00:37","slug":"preparing-tax-invoices","status":"publish","type":"post","link":"https:\/\/provisio-id.com\/provisioconsulting\/preparing-tax-invoices\/","title":{"rendered":"Preparing Tax Invoices"},"content":{"rendered":"\n

https:\/\/provisio-id.com\/provisioconsulting\/ <\/a>Technical Guidelines for Preparing Tax Invoices Based on Regulation PER-1\/PJ\/2025<\/strong><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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General Provisions for Preparing Tax Invoices<\/strong><\/h3>\n\n\n\n

Key Points:<\/strong><\/h4>\n\n\n\n
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  1. Tax Invoices Must Be Issued by PKP<\/strong>
    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.<\/li>\n\n\n\n
  2. Filling Out Tax Invoices<\/strong>
    Tax invoices must be completed accurately, comprehensively, and in a manner that is easy to understand.<\/li>\n\n\n\n
  3. Minimum Information in Tax Invoices<\/strong>
    Each tax invoice must include at least the required     information<\/a> as specified in tax laws and regulations.<\/li>\n\n\n\n
  4. Exceptions for Buyer Identity<\/strong>
    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.<\/li>\n\n\n\n
  5. Exemptions for Certain BKP\/JKP<\/strong>
    Specific types of BKP or JKP deliveries are exempt from the above provisions, as outlined in applicable regulations.<\/li>\n<\/ol>\n\n\n\n
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    read also<\/p>\n\n\n