Selling to consumers without NIK
Kami jual ke konsumen akhir. Faktur perlu NIK pembeli?
The situation
Tax invoices need buyer identity. For final consumers, rules set how to fill buyer data, such as NIK or passport, or allowed placeholders for retail.
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
- 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
What it means for you
Retailers may use a simplified or digest approach permitted by DJP rules. Check the current Coretax rules for retail sales so invoices are valid. Getting buyer identity right also matters for buyers who later claim input VAT on the invoice.
What to do
- Check the current rule for retail buyers.
- Collect NIK where required.
- Use the allowed format otherwise.
- Keep sales records.
Wrong buyer data can make invoices defective.
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