Overview of e-Invoice

What is e-Invoice?

• An e-Invoice is a digital record of a transaction between a supplier and a buyer.
• It is structured in a specialized XML or JSON format, rather than standard file types such as PDF, DOC, or JPEG.
• It serves as a modern alternative to traditional paper or electronic documents, including invoices, credit notes, debit notes, and refund receipts.
• Additionally, an e-Invoice functions as official documentation of income and expenses.

Implementation Timeline

e-Invoice will be implemented in phases to ensure smooth transition. The roll-out of e-Invoice has been planned with careful consideration, taking into account the turnover or revenue thresholds, to provide taxpayers with sufficient time to prepare and adapt to the e-Invoice implementation.

Below is the e-Invoice implementation timeline:

All Taxpayers are required to implement e-Invoice

Submission Requirement

1) Digital Certificates

• Digital Certificate acts as a taxpayer ID for online transactions
• Ensures secure signing and trustworthiness of signed content
• Issued based on the taxpayer’s Tax Identification Number (TIN) and additional information

2) TIN Retrieval

• Taxpayers need to retrieve their TIN numbers via MyTax Portal or register it via e-Daftar

e-Invoice Overview Workflow

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