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: 25.09.2026 | News: 27
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 moreIndonesia Introduces New VAT Collection Mechanism for Cross-Border Digital Transactions
Indonesia
Author: Ljubica Blagojević
Indonesia’s PMK 49/2026 introduces SPP-TDLN, allowing appointed banks and payment institutions to collect VAT on cross-border digital goods and services not already covered by PMSE, with new rules for documentation, remittance, corrections, and refunds. Indonesia’s PMK 49/2026 introduces SPP-TDLN, allowing appointed banks and payment institutions to collect VAT on cross-border... Read more
Indonesia’s PMK 49/2026 introduces SPP-TDLN, allowing appointed banks and payment institutions to collect VAT on cross-border digital goods and services not already covered by PMSE, with new rules for documentation, remittance, corrections, and refunds.
Indonesia
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25.09.2026.
08:14H
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Author: Ljubica Blagojević
Technology brings us together. People make the community.
Community Day fosters connections, enhances relationships, encourages knowledge sharing, and aims to create meaningful experiences for all participants. Community Day is more than just an event. It’s something we created to bring our customers, partners and colleagues together, strengthen the relationships we’ve built over the years and create space for new ones to grow. We want every... Read more
Community Day fosters connections, enhances relationships, encourages knowledge sharing, and aims to create meaningful experiences for all participants.
From UPOS to AI: How Retail Technology Standards Are Evolving
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail. Retail technology has changed dramatically over the past three decades, yet many standar... Read more
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.
New webinar was uploaded: Recorded webinar: From OPOS to the Future of AI-Driven Retai
Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginRetail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Save the Date - Community Day 2026
The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed. We are pleased to announce Community Day 2026! This is the 3rd annual edition of our community event. 📅 October 15, 2026📍 Mona Plaza Belgrade A unique gathering for the fiscalization and retail technology community. Focused on knowledge sharing, i... Read more
Why 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.
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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09.10.2026.
17:01H
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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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09.10.2026.
16:54H
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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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09.10.2026.
16:56H
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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
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Indonesia
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12.05.2026.
14:33H
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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
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Indonesia
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12.05.2026.
14:40H
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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
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Indonesia
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12.05.2026.
14:36H
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Author: Ljubica Blagojević