Tax Invoice (Faktur Pajak)
A Tax Invoice (Faktur Pajak) is proof of VAT collection issued by a PKP when supplying taxable goods (BKP) or services (JKP). Governed by Article 13 of the VAT Law and PER-03/PJ/2022. The invoice must be issued at the point of supply, or by the end of the delivery month if payment is received before supply. A late or non-compliant invoice is invalid and cannot be credited as Input Tax. Since 2014, Tax Invoices must be issued electronically via the DJP's e-Faktur application.
This article is for education, not tax advice.
Example
PKP A sells goods to PKP B for Rp 100 million on 15 March. PKP A must issue the Tax Invoice by 15 March. VAT = Rp 11 million. This invoice becomes Input Tax for PKP B.
Source: Article 13 UU PPN; PER-03/PJ/2022