🇮🇩 Indonesia - E-Invoicing Specifications (e-Faktur)

Status: 🟢 Mandatory | Active for all VAT taxpayers Authority: DGT (Directorate General of Taxes) Platform: e-Faktur (Electronic Tax Invoice System)

1. Context & Overview

Indonesia has mandatory e-invoicing through the e-Faktur system. All VAT-registered businesses must issue electronic tax invoices through the DGT platform. Progressive rollout completed in 2020 for all VAT taxpayers.

2. Technical Workflow (Clearance Model)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Submit to DJP| DJP[DJP Online]
    
    DJP -->|3. Validation| V[Schema + Rules]
    V -->|4. Number Assignment| DJP
    
    DJP -->|5. Return e-Faktur| S
    
    S -->|6. Deliver Invoice| C[Client]
    S -->|7. Store XML| DB[Archive]

🧱 Key Components

1. NPWP (Nomor Pokok Wajib Pajak): Tax ID (15 digits)
2. e-Faktur Format: DGT XML schema
3. Digital Signature: Required
4. Pre-populated Data: Master data from DGT

3. Data Standards & Formats

A. Required Format

• XML Format: DGT e-Faktur schema
• Encoding: UTF-8
• Digital Signature: Required

B. Document Types

C. Critical Data Fields

• NPWP: Tax ID (15 digits)
• VAT Rate: 11% standard
• NPWP Buyer: Required for B2B
• Serial Number: Unique identifier

4. Business Model & Compliance

A. Workflow

1. NPWP Registration: Obtain Indonesian tax ID
2. Software Certification: Get e-Faktur certification
3. XML Generation: Create e-Faktur document
4. Submission: Send to DJP Online
5. Delivery: Send to buyer

B. Archiving

• Retention: 10 years
• Format: Original XML

5. Implementation Checklist

• NPWP Registration: Obtain Indonesian tax ID
• Certification: Get e-Faktur software approval
• XML Engine: Build DGT schema generator
• DJP API: Connect to e-Faktur system
• Document Types: Support all invoice types

6. Resources

• DGT Portal: Pajak.go.id
• e-Faktur Portal: Efaktur.pajak.go.id