TaxSavvyID

Monthly VAT return deadline

Kapan batas setor dan lapor SPT Masa PPN?

The situation

VAT for a month is paid and the return filed by the end of the next month. Payment must come before filing.

The law

  • Art 3, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Returns are due 20 days after the month for most monthly returns, end of the next month for VAT, 3 months after year end for individuals and 4 months for companies; annual returns can be extended by up to 2 months
  • Art 7, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Late return fines: IDR 500,000 monthly VAT, IDR 100,000 other monthly returns, IDR 1,000,000 company annual return, IDR 100,000 individual annual return

What it means for you

Late filing costs IDR 500,000 per return. Example: October VAT is paid and filed by 30 November. Nil returns are still required. Payment of the net VAT must be made before the return is filed, with the state receipt number (NTPN) recorded in the return.

What to do

  1. Close the month's invoices.
  2. Credit input VAT.
  3. Pay the net amount.
  4. File by month end.

Missing nil returns adds up to fines.

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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