Monthly VAT Return (SPT Masa PPN)
The Monthly VAT Return (SPT Masa PPN) is the monthly report that every PKP must submit to DJP, summarizing Output Tax, creditable Input Tax, and the net VAT payable or overpaid. Governed by Article 15A of the VAT Law and PER-29/PJ/2015. The filing deadline is the end of the following month after the tax period. Since April 2022, filing is done through the e-Faktur application, which auto-generates return data from uploaded invoices.
This article is for education, not tax advice.
Example
PKP Maju must file its March SPT Masa PPN by 30 April. Via e-Faktur, Output and Input Tax data are auto-compiled from uploaded invoices, ready to verify and submit.
Source: Article 15A UU PPN; PER-29/PJ/2015