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19-02-2025 No comments yet

PKP Can Now Use the E-Faktur Client Desktop Application to Issue Tax Invoices

Taxable Entrepreneurs (PKP) can now issue tax invoices using the E-Faktur Client Desktop application following the issuance of Director General of Taxes Decision No. KEP-54/PJ/2025. This decision has been in effect since February 12, 2025.

However, it is important to note that not all types of tax invoices can be issued through the E-Faktur Client Desktop application. The following types of tax invoices are exceptions:

  1. Tax Invoices with the following transaction codes:
    • 06 (other supplies, including the delivery of Taxable Goods (BKP) to individual holders of foreign passports); and
    • 07 (supply of BKP and/or Taxable Services (JKP) that receive a Value Added Tax (VAT) exemption or are borne by the government).
  2. Tax invoices issued by PKP that have designated a branch as the central location for VAT obligations.
  3. Tax invoices issued by PKP that were registered after January 1, 2025.

The update aims to make it easier for PKP to create tax invoices. There are three main channels for issuing tax invoices:

  1. Coretax DJP Application,
  2. E-Faktur Client Desktop Application, or
  3. E-Faktur Host-to-Host Application via Tax Application Service Providers (PJAP).

PKP should also be aware of the following when using the E-Faktur Client Desktop application:

  1. Requests for tax invoice serial numbers (NSFP) must be made via the e-Nofa application (https://efaktur.pajak.go.id).
  2. PKP that do not yet have an NSFP for the January 2025 tax period onward can only issue tax invoices with the same date as the NSFP request or later.
  3. NSFP in the Coretax DJP system will now consist of 17 digits, with the 5th digit automatically changed to “9” in the E-Faktur Client Desktop application.
  4. Replacement invoices created through the E-Faktur Client Desktop must also be modified within the same application.
  5. PKP can download the tax invoice in PDF format via the E-Faktur Client Desktop and then share it with the transaction counterpart.
  6. Tax invoice data created in the E-Faktur Client Desktop will be available periodically in Coretax DJP no later than two days (H+2) after issuance.

As additional information, for returns, invoice cancellations, and VAT Periodic Tax Return (SPT Masa PPN) reporting, the process could be done through the Coretax DJP system.

With this new regulation, PKP now has an alternative application for issuing tax invoices in case of disruptions in other channels.

This article is based on:
PENGUMUMAN NOMOR PENG-13/PJ09/2025, DATED 12 FEBRUARY 2025
KEPUTUSAN DIREKTUR JENDERAL  PAJAK NOMOR KEP-54/PJ/2025, DATED 12 FEBRUARY 2025

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