Tax Administration's Bookkeeping and Voucher Management System | Indonesian Tax Guide 2025 (32)
Indonesia
Bookkeeping and voucher management
2025-02-28 09:40:48
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This issue's introduction
Tax Administration Agency
(2) Accounting books shall be any form of data, financial records or information records provided or received by the company in the framework of its business activities. These shall include financial information and other documents. Other documents shall include electronic or written information that is not directly related to financial information but is related to the business operations.
(3) Financial records shall include the taxpayer's annual balance sheet, annual profit and loss statement, accounts, journals or any written materials related to the rights and obligations of the business in the course of business operations. All transactions involving value-added tax must be invoiced by the taxable enterprise when the goods and services are delivered. Each value-added tax invoice shall generally correspond to a specific taxable transaction and must be in the Indonesian language and currency. To ensure that the buyer can obtain input tax credits, the taxable enterprise must provide the buyer with a copy of the tax invoice. The buyer is not allowed to issue invoices on his own. A commercial invoice containing the following information can be used as a VAT tax invoice:
① Name, address and tax number of the seller of taxable goods and services;
② Information of the buyer, including: name, address, tax number or ID number or passport number (foreign individuals); if the buyer is a foreign company, the company name and address can be provided;
③ Type, quantity, price or compensation of goods or services, and any discount;
④ Amount of VAT levied;
⑤ Amount of luxury goods sales tax levied;
⑥ Code, serial number and date of invoice issuance;
⑦ Name, position and signature of the invoice issuer.
In addition, according to regulations, other documents (such as bills, delivery orders, service sales orders, import and export declarations, etc.) can be regarded as VAT invoices, but must contain at least the following:
① Name, address and tax number of the supplier or exporter of taxable goods or services;
② Basis for tax calculation;
③ Amount of VAT payable, except for exports.
From February 17, 2021, Indonesia only allows the use of VAT electronic invoices. The relevant provisions of electronic invoices are as follows:
① VAT electronic invoices can be used for the delivery of taxable goods within the scope of customs, the delivery of assets sold unexpectedly, and the delivery of taxable services;
② The invoice must be signed electronically (electronic signature);
③ VAT electronic invoices that have not been reported to the tax bureau are not considered VAT invoices;
④ If the transaction is cancelled, the seller must cancel the VAT invoice:
⑤ If the printed invoice is damaged or lost, it can be reprinted;
⑥ If the information on the invoice is incorrect, incomplete or unclear, the invoice can be replaced:
⑦ If the electronic invoice is damaged or lost, the taxpayer can request the invoice data from the tax bureau.
For the tax invoice of retailers, the delivery of goods or taxable services to purchasers with end-user characteristics, including e-commerce transactions, is considered a retail transaction.
The tax invoice provided by the retailer may not include the buyer's identity, the seller's name and signature.
The tax invoice can be in the form of a cash bill, sales invoice, cash register receipt, bill, receipt, proof of delivery or other similar proof of payment. The format should include at least the following information:
① Name, address and tax number of the party providing taxable goods or services;
② Type of goods or services, sales price or refund amount and discount;
③ Value-added tax or sales tax on luxury goods levied;
④ Code, serial number and preparation date of tax invoice.
For end-user transactions of the following goods or services, tax invoices should be filled in correctly, completely and clearly:
① Taxable goods:
A. Land transportation in the form of motor vehicles;
B. Water transportation in the form of cruisers, tour boats, ferries and yachts;
C. Air transportation in the form of airplanes, helicopters and balloons;
D. Land and buildings;
E. Firearms and firearm bullets.
② Taxable services:
A. Land transportation rental services in the form of motor vehicles;
B. Water transportation rental services in the form of cruisers, tour boats, ferries and yachts;
C. Air transportation rental services in the form of airplanes, helicopters and balloons;
D. Land and building rental services.
All books, records and original vouchers related to VAT input or VAT output must be kept for 10 years. Books and records can be kept in electronic form.
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