Announcement No. PENG-1/PJ.02/2015 dated March 16, 2015

ELECTRONIC TAX INVOICE (e-INVOICE)

Regarding implementation of electronic tax invoice (e-invoice), DGT announce the following:

1.    Stipulation regarding e-invoice which already issued:

a.    Minister of Finance Regulation No.151/PMK.03/2013 concerning procedures for preparing and correcting or replacing tax invoice;

b.    DGT Regulation No. PER-16/PJ/2015 concerning procedures for preparing and reporting electronic tax invoice;

c.    DGT Regulation No. PER-24/PJ/2012 concerning form, size, procedures for description filling, procedures for informing in connection with preparing, procedures for revision or replacement, and procedures for cancellation of tax invoice;

d.    DGT Decision No. KEP-136/PJ/2014 concerning stipulation on taxable entrepreneur who must prepare electronic tax invoice;

e.    DGT Decision No. KEP-224/PJ/2014 concerning stipulation on taxable entrepreneur who must prepare electronic tax invoice;

f.     DGT Decision No. KEP-33/PJ/2015 concerning stipulation on taxable entrepreneur who must prepare electronic tax invoice; and

g.    DGT Announcement No. PENG-01/PJ.02/2014 concerning electronic tax invoice (e-invoice).

2.    Implementation of e-invoice is in order to facilitate, comfort and secure taxable entrepreneur when doing their taxation obligation especially in preparing tax invoice.

3.    DGT already stipulate 1 taxable entrepreneur to prepare e-invoice starting 1 November 2014 and 26 others is starting 1 April 2015.

4.    To all parties who purchase taxable goods and/or services from the abovementioned taxable entrepreneurs, herewith be announced all tax invoices issued by them are in electronic form.

5.    Things should be known regarding e-invoice are:

a.    E-invoice is in electronic form, therefore it is not necessary to be printed in paper, but whenever necessary it can be printed.

b.    E-invoice is signed electronically so it is not necessary signed by taxable entrepreneur or its officer.

c.    E-invoice is in Rupiah.

6.    When e-invoice is printed in pdf file and/or paper, it will look like in the attachment of this announcement. When it is printed in special paper, for instance paper with company logo, address or other information, such e-invoice still valid as tax invoice.