Monthly VAT return and e-Faktur in Coretax: output and input VAT, the 11/12 base and payment

We issue or check your e-Faktur in Coretax, use the right base (11/12 for most supplies), match input invoices from suppliers, compute VAT payable or credit, pay and file the monthly return before the end of the next month.

IDR 2.900.000Monthly

For: Every PKP: companies and individuals confirmed for VAT, including PT PMA, distributors, service providers and exporters.

What we need from you

Sales register and invoices
Output VAT
Supplier tax invoices
Input VAT credit
Import documents (PIB) and VAT paid on import
Input VAT on imports
Buyer NPWP, NIK or passport
Required on tax invoices
Credit notes and returns
Adjust output VAT
List of luxury goods sold, if any
Full 12 percent base

What we discuss

Do you sell luxury goods subject to PPnBM?
Full 12 percent; others use 11/12 base
Are any supplies exempt or zero rated?
Exports at 0 percent; check documentation
Do supplier invoices show your correct NPWP and NITKU?
Wrong data blocks input credit
Do you sell to final consumers without NIK?
Rules for buyer identity on invoices

What we file

Issue tax invoices
Sale IDR 100,000,000: base 11/12 = IDR 91,666,667; VAT 12 percent = IDR 11,000,000
Credit input VAT
Pay net VAT
Output IDR 11,000,000 less input IDR 6,600,000 = IDR 4,400,000 payable
File SPT Masa PPN

What you get

Invoice register and VAT reconciliation
Filed VAT return with receipt
Notes on credits carried forward or refund

The law

Art 7, Law 8/1983 on VAT and Luxury Goods Sales Tax (PPN Law), as last amended by Law 6/2023: VAT rate is 12 percent from 1 January 2025; exports are zero rated Source
PMK 131/2024 on VAT for 2025: Luxury goods: 12 percent on the full price; other goods and services: 12 percent on an alternative base of 11/12 of the price, an effective 11 percent Source
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 Source
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 Source
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 Source

Questions people ask

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