B2B, B2G and exports — all VAT-registered taxpayers (PKP), i.e. above the IDR 4.8bn annual turnover registration threshold (voluntary below), plus qualifying non-resident digital service providers (PMSE VAT collectors). This is a VAT tax-invoice regime, not a general commercial B2B e-invoicing mandate: non-PKP and pure B2C retail receipts sit outside it.
Indonesia has NO separate B2B e-invoicing mandate — what exists is the decade-old VAT tax-invoice (Faktur Pajak) regime, now cleared through Coretax. Trackers that bill this as a 'new 2025 B2B mandate' are mislabelling a platform migration. Indonesia is NOT a Peppol jurisdiction; vendor claims that Coretax needs Peppol connectivity are wrong. The hard commercial deadline is PER-11/PJ/2025's 20th-of-following-month upload cliff: miss it and the BUYER loses input VAT, which makes supplier upload discipline a buyer's problem. The H+2 desync trap: since 8 Nov 2025 cancellations/replacements made in e-Faktur Desktop no longer propagate to Coretax. Desktop-channel invoices have a '9' injected at the 5th digit of the NSFP, which breaks AP matching keyed on serial format. The 2026 channel rules (Desktop retirement, ≥10,000-invoice carve-out) are secondary-sourced only — verify with DJP before designing a channel strategy.
3 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
