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Credit note for returned goods

Pembeli retur barang. Bagaimana PPN-nya?

The situation

When goods are returned, the buyer issues a return note and both reduce VAT for that period.

The law

  • Art 13, Law 8/1983 on VAT and Luxury Goods Sales Tax (PPN Law), as last amended by Law 6/2023: A PKP must issue a tax invoice (faktur pajak) for every taxable supply, in electronic form
  • Art 9, Law 8/1983 on VAT and Luxury Goods Sales Tax (PPN Law), as last amended by Law 6/2023: Input VAT is credited against output VAT in the same period; excess can be carried forward or refunded at year end

What it means for you

The return note reduces the seller's output VAT and the buyer's input VAT. Make it in Coretax so both sides match. Example: goods of IDR 20 million returned reduce the base by that amount, so output VAT falls by IDR 2.2 million at the effective 11 percent.

What to do

  1. Buyer creates the return note.
  2. Seller checks and accepts.
  3. Both adjust VAT.
  4. Keep the documents.

Simply cancelling an invoice months later is not the same as a return note.

We can do this for youMonthly VAT return and e-Faktur in Coretax: output and input VAT, the 11/12 base and payment: IDR 2.900.000

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