Aggregated Tax Invoice (Faktur Pajak Digunggung)
An aggregated tax invoice (faktur pajak digunggung) is a tax invoice issued by a Retail PKP (Pengusaha Kena Pajak Pedagang Eceran or PKP PE) for the delivery of taxable goods (BKP) or services (JKP) to end consumers, without including buyer identity, name, or signature. The mechanism is governed by Article 14 paragraph (1) of the Law on General Provisions and Procedures of Taxation (UU KUP) and Articles 51 through 55 of Director General of Taxes Regulation Number PER-11/PJ/2025. The term digunggung reflects the practice of reporting the total transaction value on a single line in the periodic VAT return, without per-invoice detail. Retail PKP serving end consumers directly, such as mini-markets, clinics, restaurants, or retail shops, may use this mechanism. If a buyer does not meet end-consumer criteria, the PKP must issue a full per-transaction tax invoice.
This article is for education, not tax advice.
Example
A mini-market registered as Retail PKP sells daily goods to hundreds of retail buyers per day. Because all buyers are end consumers, the mini-market reports the total delivery value and collected VAT in a single line in the periodic VAT return (SPT Masa PPN) through Coretax DJP. This practice is called aggregated tax invoice (faktur pajak digunggung) and reduces administrative time without reducing the VAT collection obligation.
Source: Article 14 paragraph (1) UU KUP and Articles 51-55 PER-11/PJ/2025
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