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CORETAX VAT DRAFT · MEDICAL AESTHETIC & SKINCARE CLINICS

Coretax VAT Drafts
for Medical Aesthetic & Skincare Clinics.

Chat on WhatsApp Email [email protected] Free 10-Invoice Check

WhatsApp or email opens a draft. Review and send it yourself. After receiving your message, Neracia discusses your needs and private sharing before work starts.

Free, once per PKP: up to 10 invoices checked for identifiers, codes, amounts and supporting documents. Receive per-invoice status, correction notes and a checklist in 1–2 business days after the operator confirms complete samples. No subscription obligation or Coretax passwords. Prepare and share samples privately ↗

VAT-registered medical aesthetic and skincare clinics provide dermatology specialist procedures, aesthetic treatments, and over-the-counter branded skincare sales. VAT complexity arises from separating non-taxable medical healthcare services from taxable cosmetic treatments and OTC skincare products, as well as apportioning input VAT credits on shared clinic rent and utilities. Neracia helps match POS cashier logs, payment gateway receipts, and pharmaceutical distributor invoices to compile draft e-Faktur and monthly VAT returns in Coretax DJP. Draft-only: clients review, sign, submit in Coretax, and pay tax independently. Neracia does not act as tax proxy.

Discuss Your Business Needs Specific VAT Challenges ↓ Document Example ↓ Pricing & Tiers ↓

Find Your Matching VAT Package

NERACIA DRAFT-ONLY SERVICE WORKFLOW · PMK 44/2026 REFERENCE

Neracia Prepares Drafts; Client Approves, Signs & Submits Independently

Neracia does not act as a tax proxy and does not request access to your Coretax account, including the Drafter/Signer role, passwords, authorization codes, or OTP. We prepare invoice and tax return drafts in file form. You upload, review, sign, and submit them in Coretax yourself, and pay the taxes yourself. Workflow: client sends data -> Neracia fills official DJP import templates + tax return working papers -> client imports, checks, signs, and submits themselves -> screen-share guidance is available without Neracia logging in -> client generates & pays billing code themselves.

SPECIFIC VAT CHALLENGES & OFFICIAL REGULATIONS

4 Typical VAT Challenges
for Medical Aesthetic & Skincare Clinics.

This guide focuses on medical aesthetic clinics, dermatology practices, and skincare centers registered as taxable enterprises. Separating non-VAT medical services, proportional input VAT, and retail POS registers govern accurate VAT drafting in Coretax DJP.

01

Separating non-VAT medical care from taxable skincare products

Under VAT Law Article 4A(3)(a) and PMK 70/PMK.03/2022, medical healthcare services delivered by doctors are not subject to VAT. Conversely, sales of skincare products, serums, creams, and cosmetic aesthetic treatments are taxable supplies subject to 12% VAT. Neracia maps register categories so draft invoices never commingle non-taxable revenue with taxable goods.

Official Regulatory Basis: VAT Law Article 4A(3)(a) and MoF Regulation No. 70/2022 ↗
02

Proportional input VAT crediting on shared clinic operating costs

Clinic operating costs such as premises rent, electricity, internet, and renovations support both taxable sales (cosmetics) and non-taxable supplies (medical doctor services). Under VAT Law Article 9(5) and PMK 81/2024, input VAT on shared costs must be calculated proportionally and cannot be credited in full. Neracia compiles proportional allocation workpapers.

Official Regulatory Basis: VAT Law Article 9(5) and MoF Regulation No. 81 of 2024 ↗
03

End-consumer retail POS registers vs the 20th e-Faktur deadline

Clinic patients pay via debit cards, QRIS, bank transfers, or cash at checkout. Retail sales to end consumers are recorded in daily point-of-sale systems. Monthly transaction registers are reconciled against bank settlement records before Coretax invoice drafts are compiled ahead of the 20th deadline. Neracia organizes cashier sales logs.

Official Regulatory Basis: PER-11/PJ/2025 Article 31 ↗
04

Defective skincare returns and treatment package cancellation adjustments

Returns of defective skincare products or cancellations of unfinished aesthetic treatment packages require valid return documentation under PMK 81/2024 Articles 286–290 so Output VAT reductions are recorded accurately in the appropriate tax period. Neracia matches return notes to original invoice records.

Official Regulatory Basis: MoF Regulation No. 81 of 2024 Articles 286–290 ↗

MONTHLY DRAFT-ONLY WORKFLOW · ORDERLY & SECURE

How Neracia Supports
Your Medical Aesthetic & Skincare Clinics VAT.

A transparent, secure monthly workflow. Operated directly by a human operator with recorded self-checks, never requesting your main passwords or submission rights:

01

Share POS cashier logs, medical vs skincare breakdown, and EDC settlements

Client shares daily clinic cashier summaries, doctor fee vs cosmetic product breakdowns, and merchant settlement records.

02

Separate medical non-VAT revenue from taxable cosmetics and draft Output Invoices

Neracia isolates non-taxable medical revenues from taxable skincare sales and drafts e-Faktur in Coretax before the 20th.

03

Calculate proportional input VAT allocation and compile draft return

Premises rent and pharma distributor input VAT are calculated proportionally for credit eligibility in the draft Coretax return.

04

Client review and independent submission in Coretax

Neracia prepares drafts only. The client inspects, approves, signs, submits in Coretax, creates billing codes, and pays tax independently.

DOCUMENT EXAMPLE WITHOUT AMOUNTS

Document Matching Example
before draft approval.

A checklist for discussing available documents and items awaiting confirmation. No invented transaction figures or client identities.

This document example contains no rate calculation. VAT treatment and tax credit eligibility are reviewed against actual transactions; consult a tax adviser or DJP if uncertain.

Business activity: Medical aesthetic and skincare clinics · Tax period follows client documents

Document example without amounts — VAT draft matching
TransactionSource documentsTransaction valueVAT / tax creditDraft check
Over-the-counter cream and facial serum sales POS register summary and cashless payment receipts Per client documents Eligibility review required Link to Output Invoice draft for taxable goods
Specialist medical consultation and procedures Medical procedure records and doctor service invoices Per client documents Eligibility review required Confirm non-VAT treatment for medical healthcare services
Input invoices for clinic premises rent and utilities Premises lease invoice and Input Tax Invoice Per client documents Eligibility review required Calculate proportional input tax allocation for shared costs
Skincare inventory purchases from pharma distributor Pharma distributor tax invoice and delivery order Per client documents Eligibility review required Review input tax credit eligibility for merchandise inventory

FICTITIOUS SUMMARY RECAP

Output invoices
Match delivery and payment records
Input VAT
Flag completeness and tax credit eligibility
Draft status
Awaiting client review and approval

This is a labeled fictitious example of a document checklist, not client data or evidence of actual work. No tax amounts are calculated.

OFFICIAL VAT DRAFT PRICING · TRANSPARENT & FINAL

Tier Options & Monthly Fees
with zero hidden charges.

Flat monthly rates with explicit invoice volume caps. Neracia is not a VAT-registered entity, so all prices are final with zero additional VAT added.

MONTHLY DRAFT-ONLY SERVICE SCOPE

VAT Invoicing & Return Draft Package — Medical Aesthetic & Skincare Clinics

Tailored specifically to help business owners and admin staff finalize e-Faktur compliance before the 20th Coretax deadline, match supplier input VAT, and prepare draft Monthly VAT Returns.

01

Draft Output e-Faktur (Before the 20th)

Verify sales invoices, transaction codes, customer 16-digit NPWP / NITKU identifiers, and input drafts in Coretax ready for independent company sign-off.

02

Input Tax Invoice Reconciliation

Cross-check supplier and manufacturer invoices in Coretax, flagging incorrect NITKU or non-creditable items under VAT Law Art. 9.

03

Draft Monthly VAT Return (Month-End)

Output vs input VAT computation, net payable/carry-forward calculation, recorded self-check, and return draft preparation in Coretax for independent client submission.

SAMPLE CHECK WITH NO FEE OR COMMITMENT

Free 10-Invoice Check
before committing to a monthly plan.

Free, once per PKP: up to 10 invoices checked for identifiers, codes, amounts and supporting documents. Receive per-invoice status, correction notes and a checklist in 1–2 business days after the operator confirms complete samples. No subscription obligation or Coretax passwords. Prepare and share samples privately ↗

Read the guide & request a free check ↗ Claim Free 10-Invoice Check on WhatsApp Claim via Email Discuss Other Needs ↗

FREQUENTLY ASKED QUESTIONS · CORETAX VAT

Frequently Asked Questions
for Medical Aesthetic & Skincare Clinics.

Practical answers on Coretax e-Faktur compliance and the draft-only workflow for this sector:

Is all clinic revenue subject to VAT?

No. Medical healthcare services performed by certified physicians are not subject to VAT under VAT Law Article 4A(3)(a) and PMK 70/PMK.03/2022. However, sales of creams, cosmetics, and non-medical aesthetic treatments are subject to 12% VAT. Maintain separate records before approving drafts.

Reference: VAT Law Article 4A and PMK No. 70/2022.

Can clinic premises rent input VAT be credited in full?

Not in full if the premises support both non-VAT medical services and taxable skincare sales. Under VAT Law Article 9(5), input VAT on shared operating costs must be credited proportionally based on the ratio of taxable supplies to total turnover.

Reference: VAT Law Article 9(5) and PMK No. 81/2024.

Can POS register reconciliation, merchant settlements, and monthly books be organized?

If daily POS register balancing, payment settlements, physician commission splits, and skincare inventory require orderly tracking, discuss monthly bookkeeping as a separate scope. Prices follow that service page. The VAT package remains draft-only; the client submits. Start with the Free 10-Invoice Check.

Bookkeeping scope follows register and inventory needs.

VERIFIED STATUTORY REGULATIONS

Official Legal Basis & DJP Regulations

Official references used when preparing drafts; applicability must be confirmed for each transaction:

MoF Regulation No. 81 of 2024, as amended

Coretax administration framework; read with the amendments listed in the official regulation history.

Official MoF / DJP Copy ↗

MoF Regulation No. 131 of 2024

VAT treatment reference; check specific provisions before selecting the tax base.

Official MoF / DJP Copy ↗

OTHER INDUSTRY VAT GUIDES

Coretax VAT Draft Solutions
for other business sectors.

Every industry manages distinct transaction patterns and VAT rules in Coretax DJP. Review guides and workflows for other sectors or return to the main tax service package:

WHOLESALE & DISTRIBUTION

Wholesale & Distribution

Monthly Coretax e-Faktur and VAT return draft preparation for distributors and wholesalers. Managing payment terms, credit notes, quantity rebates, and input VAT matching before the 20th.

CONSTRUCTION CONTRACTORS

Construction Contractors

Monthly Coretax e-Faktur and VAT return draft preparation for construction contractors. Managing progress billings, advance payments, retention money, and government/SOE withholding.

PRINTING & PACKAGING

Printing & Packaging

Monthly Coretax e-Faktur and VAT return draft preparation for commercial printing, packaging, and digital print shops. Handling order down payments, print tolls, and raw material reconciliation.

RENTAL & EQUIPMENT LEASING

Rental & Equipment Leasing

Monthly Coretax e-Faktur and VAT return draft preparation for equipment, vehicle, and machinery rental businesses. Managing PPh 23 withholding vs gross VAT, security deposits, and recurring lease invoices.

CREATIVE & DIGITAL AGENCIES

Creative & Digital Agencies

Monthly Coretax e-Faktur and VAT return draft preparation for digital marketing, creative, advertising agencies, and event organizers. Managing agency fees vs media spend pass-through, monthly retainers, and PPh 23.

CATERING & FOOD SERVICES

Catering & Food Services

Coretax VAT return and draft invoice assistance for catering businesses. Mapping local restaurant taxes vs central VAT, corporate/BUMN orders, and PPh 23.

BUILDING MATERIALS STORE

Building Materials Store

Coretax VAT return and draft invoice assistance for hardware and building material stores. Managing retail NIK invoices, contractor terms, and supplier input VAT.

LOGISTICS & FREIGHT

Logistics & Freight

Coretax e-Faktur and monthly VAT return drafts for logistics firms. Sorting exempt public transport, specific-rate freight services, and combined invoices.

PKP ONLINE STORE

PKP Online Store

Coretax e-Faktur and monthly VAT return drafts for PKP online stores. Covering tax points, end-consumer invoices, shipping in the tax base, and return notes.

IT & SOFTWARE SERVICES

IT & Software Services

Coretax e-Faktur and monthly VAT return drafts for IT services and software houses. Covering down payments, milestone billing, and Article 23 withholding.

BUILDING MATERIALS DISTRIBUTOR

Building Materials Distributor

Coretax e-Faktur and monthly VAT return drafts for building-materials distributors. Covering delivery notes, store credit terms, cement or steel return notes, and factory input invoices.

EVENT ORGANIZERS & PROMOTERS

Event Organizers & Promoters

Coretax e-Faktur and monthly VAT return drafts for event organizers. Managing vendor reimbursements, event down payments, and Article 23 withholding.

FURNITURE & FIXTURES

Furniture & Fixtures

Coretax e-Faktur and VAT return drafts for furniture makers and stores. Managing custom order down payments, government WAPU billing, and sales credit notes.

GARMENT & APPAREL

Garment & Apparel Manufacturing

Monthly Coretax e-Faktur and VAT return draft support for garment and apparel businesses. Managing CMT toll manufacturing vs goods sales, uniform down payments, and fabric input VAT.

AUTO REPAIR & PARTS

Automotive Repair & Spare Parts

Coretax e-Faktur and VAT return drafts for auto repair workshops and spare parts stores. Managing repair services vs parts, retail consolidated invoices, advance deposits, and credit notes before the 20th.

OUTSOURCING & FACILITY

Outsourcing & Facility Services

Coretax e-Faktur and VAT return drafts for outsourcing, cleaning, and security firms. Managing management fee tax bases, Article 23 withholding, SOE WAPU, and input tax before the 20th.

COMPUTER & ELECTRONICS

Computer & Electronics Stores

Coretax e-Faktur and VAT return drafts for computer & electronics stores. Managing retail consolidated invoices, B2B/WAPU procurement, RMA warranty credit notes, and distributor input tax before the 20th.

IMPORTERS & TRADING

Importers & General Trading

Coretax e-Faktur and VAT return drafts for importers & general trading companies. Reconciling import VAT on PIB documents, SSPCP tax slips in B2, MoF exchange rates, and output invoices before the 20th.

ENGINEERING & ARCHITECTURE

Engineering & Architecture Consultants

Coretax e-Faktur and VAT return drafts for engineering & architectural consulting firms. Managing design milestone billings, progress acceptance, PPh 23 withholding vs gross VAT, and WAPU invoices before the 20th.

MEDICAL & LABORATORY EQUIPMENT

Medical & Lab Equipment Distributors

Coretax e-Faktur and VAT return drafts for medical & lab equipment distributors. Separating private clinic sales vs public hospital WAPU orders, reagent batch billings, payment terms, and drafts before the 20th.

ADVERTISING SIGNAGE PRODUCTION

Advertising Signage Production

Coretax VAT draft support for signage production: match deposits, installation records, material invoices and input VAT credits. Start with a Free 10-Invoice Check.

FMCG & WHOLESALE

FMCG & Everyday Goods Distribution

Coretax VAT drafts for FMCG distributors: match SKUs, expiry returns, principal promotions, Output Invoices and input VAT. Try a Free 10-Invoice Check before subscribing.

CLEANING & FACILITY SERVICES

Cleaning Services by Service Outcome

Coretax VAT drafts for outcome-based cleaning: match site contracts, acceptance records, Output Invoices and supply input VAT. Start with a Free 10-Invoice Check.

SMALL CONTRACTORS & SUBCONTRACTORS

Small Contractors & Subcontractors

Coretax VAT drafts for small contractors: progress milestones, final tax withholding, and equipment input VAT. Start with a Free 10-Invoice Check.

CORPORATE CATERING & B2B FOOD SERVICES

Corporate Catering & B2B Food Services

Coretax VAT drafts for corporate catering and canteen contracts: PBJT tax separation, monthly meal invoicing, and packaging input VAT. Try Free 10-Invoice Check.

LOCAL FREIGHT & COURIER FLEET

Local Freight & Courier Fleet

Coretax VAT drafts for local freight fleets and couriers: separating specific-rate freight from truck charter, toll reimbursements. Try Free 10-Invoice Check.

CORPORATE UNIFORM & WORKWEAR GARMENT

Corporate Uniform & Workwear Garment

Coretax VAT drafts for corporate uniform and workwear makers: factory orders, fabric down payment invoices, and raw material input VAT. Try Free 10-Invoice Check.

SMALL SOFTWARE HOUSES & APP STUDIOS

Small Software Houses & App Studios

Coretax VAT drafts for software houses and app studios: project milestone billing, acceptance records, and Article 23 withholding. Try Free 10-Invoice Check.

COMMERCIAL VEHICLE BODY & FLEET MAINTENANCE

Commercial Vehicle Body & Fleet Maintenance

Coretax VAT drafts for commercial body shops and truck maintenance: body fabrication, chassis repairs, and steel/paint input VAT. Try Free 10-Invoice Check.

INTERIOR & FIT-OUT CONTRACTORS

Interior & Fit-Out Contractors

Coretax VAT draft support for interior and fit-out contractors: custom materials vs installation services, milestone billing, and WAPU invoices. Free 10-Invoice Check.

CORPORATE & B2B TRAVEL AGENCIES

Corporate Travel & B2B Tour Agencies

Coretax VAT draft support for B2B corporate travel: specific-rate ticketing, agency service fees, hotel reimbursements, and deposit billing. Free 10-Invoice Check.

OFFICE SUPPLIES & STATIONERY DISTRIBUTORS

Office Supplies & Stationery Distributors

Coretax VAT drafts for office supplies & stationery distributors: corporate credit terms, damaged goods returns, WAPU government sales, and input VAT matching. Free check.

INDUSTRIAL CHEMICAL DISTRIBUTORS

Industrial Chemical Distributors

Coretax VAT drafts for industrial chemical distributors: bonded zone zero-rated tax codes, returnable drum deposits, import customs PIB, and input VAT matching.

HEAVY EQUIPMENT & INDUSTRIAL MACHINERY DISTRIBUTORS

Heavy Equipment & Industrial Machinery Distributors

Coretax VAT drafts for heavy equipment distributors: machine indent down payments, mining and SOE WAPU withholding, import customs PIB, and input VAT matching.

COMMERCIAL LAUNDRY SERVICES

Commercial Laundry Services

Coretax VAT draft guidance for Jabodetabek SME/PKP commercial laundries: match service registers, handover records, billings, adjustments and operating invoices. Free 10-Invoice Check.

HVAC & BUILDING COOLING SERVICES

HVAC & Building Cooling Services

Coretax VAT draft guidance for Jabodetabek SME/PKP HVAC services: match maintenance contracts, work tickets, acceptance records, parts invoices and supplier Tax Invoices. Free 10-Invoice Check.

PACKAGED FOOD MANUFACTURERS

Packaged Food Manufacturers

Coretax VAT draft guidance for Jabodetabek SME/PKP packaged food producers: match orders, production records, deliveries, returns and ingredient invoices. Free 10-Invoice Check.

WAREHOUSING & COLD STORAGE

Warehousing & Cold Storage

Coretax VAT drafts for warehouse and cold storage businesses: match receiving, storage and dispatch logs, billing periods and supplier Tax Invoices. Start with a Free 10-Invoice Check.

METAL FABRICATION & MACHINING

Metal Fabrication & Machining

Coretax VAT drafts for metal fabricators: match POs, materials, drawings, acceptance records, staged deliveries and vendor Tax Invoices. Start with a Free 10-Invoice Check.

INDUSTRIAL TESTING & CALIBRATION

Industrial Testing & Calibration Laboratories

Coretax VAT drafts for industrial testing and calibration labs: match orders, samples, reports, certificates, invoices and vendor Tax Invoices. Free 10-Invoice Check.

MAIN SERVICE

Tax & Coretax VAT Package

Main service page for Coretax e-Faktur and VAT return draft packages, tier comparisons, document checklists, and tax calendars.

PRIMARY OFFER · CORETAX DJP DRAFT-ONLY

Ready to organize your Medical Aesthetic & Skincare Clinics VAT?

Coretax DJP draft e-Faktur & Monthly VAT Return package: Tier A IDR 500,000/mo (up to 30 invoices), Tier B IDR 750,000/mo (up to 50 invoices), PPh 21 add-on IDR 250,000/mo (1–10 staff), min 3-month contract, final price without VAT. Neracia prepares drafts; client approves, signs, submits and creates billing independently. Neracia does not act as tax proxy. Start with a Free 10-Invoice Check with zero commitment.

Open Contact Form ↗

Chat on WhatsApp Email [email protected] Free 10-Invoice Check

WhatsApp or email opens a draft. Review and send it yourself. After receiving your message, Neracia discusses your needs and private sharing before work starts.