Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Last news published on: 20.08.2026 | News: 22
Last document published on: 12.05.2026 | Documents: 9
Highlight
Businesses must still issue a proof of purchase, such as a receipt or invoice, to customers.The main compliance focus is on tax invoicing and the CoreTax/e-Faktur system, which is mandatory for B2G and B2B transactions.
Indonesia
While receipts are not legally mandatory for B2C transactions, they are commonly issued as paper or electronic proof of purchase. For B2B and B2G operations, the CoreTax e-invoicing system is mandatory and requires communication with the Tax Authority via e-Faktur
Type of fiscalization: non-fiscal country
Latest news for Indonesia
See moreWhy Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
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Already subscriber? LoginIndonesia Extends Corporate Tax Filing Deadline to May 31 Amid Coretax Issues
Indonesia
Author: Ljubica Blagojević
Indonesia extended the corporate income tax return filing deadline from 30 April to 31 May 2026 due to taxpayer requests and Coretax platform issues. The extension applies only to filing, while the PPh Pasal 29 payment deadline remains unchanged. The extension applies to the SPT Tahunan PPh Badan (Annual Corporate Income Tax Return). It follows requests from around 4,000 companies, tax consultants... Read more
Indonesia
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28.05.2026.
09:14H
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Author: Ljubica Blagojević
New document was uploaded: Ministry of Finance CoreTax e-invocing Regulation
Indonesia
Author: Ljubica Blagojević
This regulation provides the legal foundation for the Coretax Administration System (CTAS), Indonesia's unified digital platform for modernizing tax compliance. It integrates national identity numbers (NIK) with tax IDs (NPWP), digitizes withholding, and standardizes electronic signatures to ensure transparent, real-time reporting for all stakeholders. Read more
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Indonesia
|
12.05.2026.
14:40H
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Author: Ljubica Blagojević
New document was uploaded: Regulation of the Director General of Taxes about Tax Invoice
Indonesia
Author: Ljubica Blagojević
This regulation serves as the comprehensive implementation guideline for Value Added Tax (VAT) documentation in Indonesia, aimed at providing legal certainty and simplifying the administration of Tax Invoices. Read more
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Indonesia
|
12.05.2026.
14:36H
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Author: Ljubica Blagojević
New document was uploaded: Act of Republic of Indonesia on Waste Management
Indonesia
Author: Ljubica Blagojević
This Act provides the legal foundation for Indonesia’s shift from traditional "end-of-pipe" disposal to a circular economy model focused on waste reduction and resource recovery. Read more
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Indonesia
|
12.05.2026.
14:33H
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Author: Ljubica Blagojević
Most important documents for Indonesia
See moreIndonesia- E-commerce
Indonesia
Author: Ljubica Blagojević
This document provides a comprehensive interpretation of the legal and administrative framework required to open and operate an online shop in Indonesia. It outlines the structured process businesses must follow to ensure compliance with trade, tax, and consumer protection laws.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThis document provides a comprehensive interpretation of the legal and administrative framework required to open and operate an online shop in Indonesia. It outlines the structured process businesses must follow to ensure compliance with trade, tax, and consumer protection laws.
Indonesia
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21.08.2026.
14:24H
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Author: Ljubica Blagojević
Country overview- Indonesia
Indonesia
Author: Ljubica Blagojević
In this overview, we present the basics of Indonesia: a non-fiscal country with no mandatory POS certification, hardware requirements, and mandatory e-invoicng system, but businesses must issue receipts as proof of purchase.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginIn this overview, we present the basics of Indonesia: a non-fiscal country with no mandatory POS certification, hardware requirements, and mandatory e-invoicng system, but businesses must issue receipts as proof of purchase.
Indonesia
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21.08.2026.
14:31H
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Author: Ljubica Blagojević
Legal requirements- Indonesia
Indonesia
Author: Ljubica Blagojević
The document serves as a legal and operational guide for retail, VAT, and compliance in Indonesia. It covers regulatory details, VAT rules, reporting obligations, retail processes, and business registration. It highlights the absence of fiscalization, mandatory forms, penalties, and developments in e-invoicing, ensuring comprehensive compliance for retailers.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe document serves as a legal and operational guide for retail, VAT, and compliance in Indonesia. It covers regulatory details, VAT rules, reporting obligations, retail processes, and business registration. It highlights the absence of fiscalization, mandatory forms, penalties, and developments in e-invoicing, ensuring comprehensive compliance for retailers.
Indonesia
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21.08.2026.
14:30H
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Author: Ljubica Blagojević
Act of Republic of Indonesia on Waste Management
Indonesia
Author: Ljubica Blagojević
This Act provides the legal foundation for Indonesia’s shift from traditional "end-of-pipe" disposal to a circular economy model focused on waste reduction and resource recovery. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Indonesia
|
12.05.2026.
14:33H
|
Author: Ljubica Blagojević
Ministry of Finance CoreTax e-invocing Regulation
Indonesia
Author: Ljubica Blagojević
This regulation provides the legal foundation for the Coretax Administration System (CTAS), Indonesia's unified digital platform for modernizing tax compliance. It integrates national identity numbers (NIK) with tax IDs (NPWP), digitizes withholding, and standardizes electronic signatures to ensure transparent, real-time reporting for all stakeholders. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
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Indonesia
|
12.05.2026.
14:40H
|
Author: Ljubica Blagojević
Regulation of the Director General of Taxes about Tax Invoice
Indonesia
Author: Ljubica Blagojević
This regulation serves as the comprehensive implementation guideline for Value Added Tax (VAT) documentation in Indonesia, aimed at providing legal certainty and simplifying the administration of Tax Invoices. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Indonesia
|
12.05.2026.
14:36H
|
Author: Ljubica Blagojević