The Directorate General of Taxes (DGT) has introduced a new policy through the Director General of Taxes Decree Number KEP-24/PJ/2025, which regulates the use of the e-invoice application. Effective January 1, 2025, e-invoices will only be required for Taxable Entrepreneurs (Pengusaha Kena Pajak / PKP) issuing a minimum of 10,000 monthly tax invoices.
This regulation addresses the primary challenge faced by PKPs, which was the complexity of issuing tax invoices due to technical issues in the Coretax Administration System. This issue has hindered the smooth operation of tax administration which is crucial for supporting business activities.
The DGT explained that this policy aims to increase efficiency by targeting e-invoicing at PKPs with high transaction volumes to allow the system to run smoothly. Additionally, reducing the number of e-invoice users is expected to alleviate server load and minimize the risk of technical disruptions. This change also offers administrative convenience for PKPs with fewer tax invoices as they can use simpler tax reporting alternatives.
With the enactment of KEP-24/PJ/2025, PKPs will experience significant changes. Those with less than 10,000 monthly tax invoices will no longer be required to use the e-invoice application. However, they must still report their tax obligations according to the applicable rules. On the other hand, high-volume PKPs must continue using the e-invoice application to report their tax invoices.
To ensure compliance with this new regulation, PKPs should take several preparatory steps. These steps include verifying the number of monthly tax invoices issued, adjusting tax reporting systems to align with the new rule including the use of alternative applications if e-invoices are no longer required, and following updates and technical instructions from the DGT to minimize tax reporting errors.
If you need help or consultation regarding the implementation of this new policy, Ideatax is here to assist. With our expertise and experience in taxation, we can help you ensure compliance with the latest regulations. Contact us for more information!
