e-Faktur (Electronic Tax Invoice)
e-Faktur is an electronic Tax Invoice created through the DJP's e-Faktur application. Governed by PER-03/PJ/2022. e-Faktur rollout began in 2014 and is now mandatory for all PKPs in Indonesia. Each e-Faktur contains a QR code and unique reference number for easy verification. Failure to issue a compliant e-Faktur can result in a penalty of 2% of the Tax Base (DPP) under Article 14 paragraph (4) of UU KUP. Submission to the DJP is automated within the e-Faktur system.
This article is for education, not tax advice.
Example
PKP Maju uses the e-Faktur Desktop app to issue Tax Invoices. Each invoice has a serial number obtained from DJP and a scannable QR code to verify authenticity.
Source: PER-03/PJ/2022
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