# E-invoicing compliance and regulatory updates - Indonesia

Last reviewed: July 31, 2026

## Electronic Invoicing in Indonesia

### Is e-invoicing mandatory in Indonesia ?

Yes. E-invoicing is mandatory for all VAT-registered taxpayers.

### Who is affected?

All taxable companies operating in Indonesia.

### Compliance requirements

Invoices must be issued through the e-Faktur Pajak system, registered via the government application, and approved by the Directorate General of Taxation (DGT) before being sent to the buyer.

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### Key Deadlines

- No upcoming deadlines

## Standards & Platforms

### Platform

The e-Faktur Pajak system, managed by the Directorate General of Taxation (DGT), is the mandatory platform for issuing electronic invoices in Indonesia.

### What formats are required in Indonesia?

Invoices must be issued in the e-Faktur Pajak format, as defined by the Indonesian government.

## Archiving in Indonesia

### What are the archiving requirements in Indonesia?

Electronic invoices must be stored for 10 years. Digital archiving is permitted under specific conditions.

Legal invoice:

- **For suppliers:** A legal invoice is a VAT electronic invoice created using the e-Faktur Pajak system, approved by the tax authority (DGT), and includes a QR code.
- **For buyers:** A legal invoice is a VAT electronic invoice received from the supplier, bearing a QR code that confirms approval by the DGT.

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## Key Actions

- **Ensure compliance** – By issuing and clearing e-invoices via the e-Faktur Pajak system.

### Indonesian e-invoicing and archiving requirements at a glance:

|     |     |     |
| --- | --- | --- |
| **Requirement** | **Status** | **Timeline** |
| **B2G** | Mandatory | Since 2016 |
| **B2B** | Mandatory | Since 2016 |

**Supplier requirement:** Responsible for issuing and clearing invoices through the e-Faktur Pajak system, including the QR code.

**Buyer requirement:** Responsible for receiving invoices that are cleared and approved through the e-Faktur Pajak system, in the format and method agreed with the supplier.

**Archiving requirement:** Records must be stored for 10 years.