Heaptalk, Jakarta — The Directorate General of Taxes (DGT), part of the Ministry of Finance, has issued new technical guidelines for issuing Value-Added Tax (VAT) invoices.
This regulation, outlined in Director General of Taxes Regulation No. PER-01/PJ/2025 has been in effect since January 3, 2025. The move supports the implementation of Minister of Finance Regulation No. 131 of 2024.
DGT’s Director of Public Counseling, Services, and Public Relations, Dwi Astuti, stated in a recent press release in Jakarta that the regulation was developed based on public input.
“Based on aspirations and feedback from the public, the government recognizes the need for businesses to comply with the provisions stipulated in Minister of Finance Regulation No. 131 of 2024,” she remarked.
The government has set a three-month transition period from January 1 to March 31, 2025, to allow for adaptation. Businesses can adjust their administrative systems to issue VAT invoices during this period.
Dwi Astuti explained that VAT invoices issued for non-luxury goods showing VAT payable as either 11% of the selling price (which should be 12% x 11/12 x selling price) or 12% of the selling price (which should be 12% x 11/12 x selling price), will be considered correct and exempt from penalties.
She further mentioned that if a VAT overcollection of 1% from the standard 11% was mistakenly collected at 12%, the regulation stipulates that the buyer can request a refund of the excess VAT from the seller. As a Taxable Entrepreneur (PKP), the seller must issue a revised VAT invoice to process the refund.
