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Second shop needs its own NITKU

We opened a second outlet. Does it need its own tax number?

The situation

Each place of business gets a NITKU, a 22 digit number under the company NPWP. Invoices and slips for that place should use its NITKU.

The law

  • PMK 81/2024 on tax provisions for implementing the Core Tax Administration System (Coretax): In force 1 January 2025; Coretax registration, returns, payment due dates aligned to the 15th of the following month, prepopulated returns and deposit balance
  • Art 2, Law 6/1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law 6/2023: Every taxpayer must register for an NPWP; for resident individuals the NIK serves as the NPWP (Art 2(1a))

What it means for you

Under Coretax, branches no longer get separate NPWPs; they get NITKU numbers. Adding the outlet in your profile lets you issue tax invoices and slips that show where the business happened. Example: Outlet 2 in Bandung has NITKU ending in its own code; sales there should carry that NITKU on the e-Faktur.

What to do

  1. Log in as the company and open the profile.
  2. Add the new place of business with address.
  3. Note the NITKU issued.
  4. Set up your invoicing to use it for that outlet.

Branch staff should not create a separate NPWP for the outlet.

We can do this for youCompany Coretax set up: NPWP, NITKU for branches, PIC and director roles, digital certificate: IDR 1.500.000

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