e-Faktur in Indonesia: Coretax, NSFP and Faktur Pajak Rules

Quick answer: e-Faktur is Indonesia's electronic tax invoice (faktur pajak) that VAT-registered businesses (PKP) must issue for taxable sales. Since January 2025 it is created and signed in the DJP Coretax system, which assigns the serial number (NSFP) automatically. Most sales carry 12% VAT on an 11/12 base, an effective 11%.

The move to Coretax was the biggest change to Indonesian invoicing in a decade. Requesting serial number quotas, juggling the e-Faktur desktop client and uploading files separately gave way to one integrated system. This guide explains how e-Faktur works under Coretax as of 2026, who must issue it, how the NSFP and VAT base rules work, and walks through an example. If you need a commercial invoice for a client abroad, our invoice generator builds one quickly.

Note: This is general information, not tax advice. DJP updates Coretax procedures through regulations and announcements, so confirm details with DJP or a registered tax consultant.

What e-Faktur is and why it matters

A faktur pajak is the VAT invoice in Indonesia. It is separate from your commercial invoice in concept: the commercial invoice asks for payment, while the faktur pajak proves the VAT collected and lets the buyer credit it. Many businesses issue both, or a combined document, but only a faktur created in the DJP system counts for VAT.

Electronic faktur have been mandatory for years, and Indonesia's approach is a form of clearance: the tax authority assigns the number and records the document as it is created. That puts it in the same family as Vietnam's system (see our Vietnam e-invoice guide) and different from the Peppol model used in parts of Asia-Pacific. For background on both, see our e-invoicing guide.

Coretax: how e-Faktur changed in 2025

PMK 81/2024 set the tax provisions for the Coretax administration system, with effect from 1 January 2025. For faktur pajak, the main changes were:

• One system: faktur are created, signed and stored in Coretax, which also prepares the monthly VAT return (SPT Masa PPN). The DJP Coretax page links the guidance, FAQs and the login.
• Automatic NSFP: the serial number is generated when the faktur is submitted and signed. You no longer request quotas through e-Nofa.
• Prepopulated returns: faktur created in a period flow straight into that period's VAT return, for the seller's output VAT and the buyer's input VAT.
• Digital signing: faktur are signed with a DJP digital certificate or authorisation code tied to the taxpayer or its authorised person.
• New identifiers: Coretax uses the 16-digit NPWP (or NIK for individuals) and a branch code (NITKU) for businesses with several locations.

The early months of 2025 were bumpy, and DJP allowed the older e-Faktur desktop client alongside Coretax for some taxpayers. DJP's own statistics showed that by mid-February 2025 more than 800,000 taxpayers had obtained digital certificates and tens of millions of faktur had been validated for January alone. By 2026 Coretax is the normal route for creating faktur.

NSFP: the tax invoice serial number

Every faktur pajak carries a serial number, the NSFP (Nomor Seri Faktur Pajak). Under the old system the PKP requested a block of numbers, with quotas tied to how many faktur it had issued recently. Under Coretax:

• The NSFP is assigned automatically when you submit and sign the faktur.
• DJP has explained that Coretax NSFP are 17 digits, while those from the older desktop application were 16 digits, and that converted desktop numbers carry an extra digit so they fit the new format.
• Each faktur also carries a transaction code at the start that tells the system what kind of supply it is, such as a regular delivery, a delivery using an alternative tax base, or a delivery with a VAT facility.

Your own sales invoice can keep its separate numbering. A consistent invoice numbering system makes it easy to match each commercial invoice to its faktur pajak when your auditor or the tax office asks.

VAT on e-Faktur: 12% headline, 11/12 base

PMK 131/2024 raised the VAT rate to 12% from 1 January 2025, but limited the increase to luxury goods. DJP's written statement on faktur technical guidance explains that for non-luxury goods the VAT is calculated as 12% times 11/12 of the selling price, which works out at an effective 11%.

Type of sale	Tax base (DPP)	Rate	Effective VAT
Most goods and services	11/12 of selling price	12%	11% of price
Luxury goods (subject to PPnBM)	Full selling price	12%	12% of price
Exports of goods and certain services	Export value	0%	0%
Exempt or facility supplies	As per facility	Not collected or exempt	Shown with facility code

A three-month transition ran from 1 January to 31 March 2025, during which faktur showing either 11% or 12% on the selling price were accepted without penalty. Where a buyer was overcharged, it could ask the seller for a refund of the difference and a replacement faktur.

Choosing the right base in practice

The 11/12 rule can look strange the first time, but it is simple to apply. If your price is Rp12,000,000 for a non-luxury item, the tax base is 11/12 of that, Rp11,000,000, and VAT at 12% of the base is Rp1,320,000. That equals 11% of the original price. Coretax applies the formula when you pick the right transaction code, so the main job is to classify each product correctly as luxury or non-luxury and keep that setting in your product list. Mixed invoices with both kinds of goods should show each line with its own base.

What a faktur pajak contains

The VAT Law sets the minimum content of a faktur pajak, and Coretax builds the fields in:

• Seller's name, address and NPWP (and branch code where relevant)
• Buyer's name, address and NPWP or NIK; for retail sales to consumers, simplified rules apply
• Transaction code and NSFP
• Type of goods or services, quantity, unit price and total price
• Discounts or price reductions
• Tax base (DPP), VAT collected and any sales tax on luxury goods (PPnBM)
• Faktur date and the electronic signature

These fields match what most countries require on a tax invoice. The difference is that the authority holds the master copy. Because the buyer's input VAT depends on these details, corporate customers often refuse to pay until they can see a correct faktur in their own Coretax account, so getting the data right first time also speeds up collections.

How to issue an e-Faktur in Coretax: step by step

1. Activate your Coretax account. Log in at the Coretax portal with your NPWP or NIK and complete account activation.
2. Get your signing credentials. Request the DJP digital certificate or authorisation code, and register any staff or consultants who will issue faktur on the company's behalf.
3. Check buyer data. Confirm the buyer's NPWP or NIK and branch code, because errors here affect the buyer's input VAT.
4. Create the faktur. In the e-Faktur menu, choose the transaction code, enter goods or service lines, discounts and the tax base. For most sales, Coretax uses the 11/12 alternative base.
5. Submit and sign. On signing, Coretax issues the NSFP and the faktur becomes valid.
6. Send it to the buyer. The buyer sees it in its own Coretax account as input VAT; you can also share a PDF with your commercial invoice.
7. Review the monthly VAT return. Check the prepopulated SPT Masa PPN against your sales ledger before filing.

Worked example: a sale of goods at 12% on an 11/12 base

A Jakarta furniture maker sells office desks to a corporate buyer for Rp100,000,000 before VAT. The desks are not luxury goods.

Item	Amount (Rp)
Selling price	100,000,000
Tax base (11/12 of price)	91,666,667
VAT at 12% of tax base	11,000,000
Total payable by buyer	111,000,000

The arithmetic: 11/12 of 100,000,000 is 91,666,666.67, rounded to 91,666,667 in the table; 12% of the exact 11/12 base is 11,000,000, which is the same as 11% of the selling price; and 100,000,000 plus 11,000,000 is 111,000,000. The buyer can credit the 11,000,000 as input VAT in the same period or one of the next three periods, as DJP confirmed in its written statement KT-08/2025.

For a commercial invoice that mirrors the faktur, you can enter the 100,000,000 line in our invoice generator with an 11% tax rate, which produces the same 11,000,000 VAT and 111,000,000 total. If the buyer pays a 50,000,000 deposit, enter it in the amount paid field and the balance due shows 61,000,000. The faktur pajak itself must still come from Coretax.

Input VAT, corrections and cancellations

• Input VAT crediting: DJP's KT-08/2025 confirms that input VAT on e-Faktur can be credited in the same period or up to three following periods, as long as it has not been charged as an expense.
• Replacement faktur: if details or amounts were wrong, the seller issues a replacement faktur (faktur pengganti) in Coretax rather than editing the original.
• Cancellation: if a transaction did not happen, the faktur is cancelled in the system, which removes it from both parties' VAT records.
• Returns: returns of goods or cancellation of services after a faktur is issued are handled with a return document, similar in purpose to a credit note.

Never fix a VAT problem by changing only the commercial invoice. The faktur and the invoice must tell the same story.

Down payments and partial deliveries

VAT becomes due when payment is received if the payment comes before delivery. That means a down payment (uang muka) needs its own faktur pajak for the VAT on the amount received, and the final faktur at delivery covers only the remaining balance. Projects billed in stages, such as construction or software development, follow the same pattern: one faktur per payment or delivery milestone. Matching each faktur to the right stage invoice keeps both your output VAT and the buyer's input VAT accurate.

Common Coretax mistakes

• Wrong buyer identifier: using an old 15-digit NPWP or the wrong branch code means the buyer cannot see the input VAT.
• Wrong transaction code: a regular code on a sale that should use the alternative 11/12 base, or the reverse, produces the wrong VAT.
• Unsigned drafts: a faktur saved but not signed has no NSFP and is not valid. Check your draft list before month-end.
• Late faktur: creating the faktur in a later period than the delivery puts it in the wrong VAT return and can trigger penalties.
• Mismatch with the commercial invoice: different amounts on the two documents raise questions in an audit.

Keeping records

Coretax stores the faktur, but you should still keep your own copies of faktur, commercial invoices, delivery documents and contracts for the statutory retention period. Our guide on how long to keep invoices explains the general principles behind retention rules.

Small businesses, foreign suppliers and consumers

• Below the PKP threshold: businesses with turnover under Rp4.8 billion a year are not required to register as PKP and cannot issue faktur pajak unless they register voluntarily. They still issue ordinary invoices; a clear simple invoice template is enough.
• Retail sellers: sales to end consumers follow simplified retail faktur rules, so you do not need a buyer NPWP for every till sale.
• Foreign suppliers: a company abroad without PKP status sends a normal commercial invoice; the Indonesian buyer generally self-assesses VAT on imported services and may withhold income tax. See our guides to foreign currency invoices and withholding tax on invoices.

How Indonesia compares with its neighbours

South-east Asia is moving quickly. Malaysia's MyInvois (see our LHDN e-invoice guide) validates invoices centrally, and the Philippines is phasing in its own system. Further afield, Egypt and Brazil run similar clearance systems (see Egypt e-invoicing and Brazil NF-e). If you trade across the region, keep customer tax IDs and product data clean; every one of these systems rejects invoices with bad master data.

Issue e-Faktur with confidence

e-Faktur under Coretax is simpler than the old system once it is set up: activate your account, get your certificate, let Coretax assign the NSFP and use the 11/12 base for ordinary sales. Keep your commercial invoices matched to each faktur pajak. For quotes, commercial invoices and bills to clients outside Indonesia, use our free invoice generator or a ready-made modern invoice template. Every invoice exports as a PDF, so it looks the same on your client's phone, laptop or printer.