# Indonesia — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Indonesia.

Country: Indonesia
ISO 3166-1 alpha-2: ID
Region: Asia
Currency: IDR
Invopop coverage: Not yet covered
Tax authority: Direktorat Jenderal Pajak (DJP)
Archiving period: 10 years
E-signature requirement: required
Last updated: 2026-08-12 10:25:09

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | E-Faktur 3.0 (XML) + QR & Serial number (NSFP) on PDF | e-Faktur | Clearance | — | All taxpayers with yearly sales above IDR 4.7 must issue e-invoices |
| B2B | Mandatory | E-Faktur 3.0 (XML) + QR & Serial number (NSFP) on PDF | e-Faktur | Clearance | — | All taxpayers with yearly sales above IDR 4.7 must issue e-invoices |
| B2C | Mandatory | E-Faktur 3.0 (XML) + QR & Serial number (NSFP) on PDF | e-Faktur | Clearance | — | All taxpayers with yearly sales above IDR 4.7 must issue e-invoices |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

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## Source

- Canonical page (human): https://www.invopop.com/coverage/indonesia
- This document (markdown): https://www.invopop.com/coverage/indonesia.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md