NeraciaFINANCE & BUSINESS OPERATIONS
ENID

CORETAX VAT DRAFT · CREATIVE & DIGITAL AGENCIES

Coretax VAT Draft Support
for Creative & Digital Agencies.

Monthly human-operated support to prepare draft e-Faktur for creative retainers and project milestones, isolate agency fees from third-party media spend pass-through, reconcile PPh 23 withholding, and compile draft Monthly VAT Returns in Coretax DJP. Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment.

Free 10-Invoice Check ↗ WhatsApp +62 813-8223-7380 Email [email protected] Discuss Your Business Needs Specific VAT Challenges ↓ Fictitious Example ↓ Free 10-Invoice Check ↓ Pricing & Tiers ↓

DRAFT-ONLY CLAUSE & TAX PROXY LIMITATIONS (PMK 44/2026)

Neracia Prepares Drafts; Client Approves, Signs & Submits Independently

Neracia prepares invoice drafts and return drafts; the client approves, signs, submits in Coretax and creates billing codes independently. Neracia does not act as a tax proxy. The client remains responsible for submission, electronic signatures, and payment. Access in Coretax DJP is delegated via the official Assign Role feature as a Drafter without sharing main passwords, certificate passphrases, or OTP codes.

SPECIFIC VAT CHALLENGES & OFFICIAL REGULATIONS

4 Typical VAT Challenges
for Creative & Digital Agencies.

Advertising, digital marketing, creative studios, production houses, event organizers, and consultancies manage media ad spend pass-throughs, third-party vendor charges, recurring retainers, and client PPh 23 withholdings. Here are 4 typical agency VAT challenges:

01

Agency Fees vs Third-Party Ad Spend Pass-Through

Agencies frequently disburse Meta, Google, TikTok ad spend or event venue rentals on behalf of clients. Under the VAT Law and PMK 81/2024, when disbursements are billed as pure reimbursements without mark-up supported by third-party invoices in the client’s name, VAT applies solely to the Agency Management Fee. If billed as lump-sum bundles with hidden mark-ups, the entire gross amount risks being deemed taxable. Neracia structures invoice clauses correctly.

Official Regulatory Basis: UU PPN Pasal 1 angka 17 jo. PMK 81/2024 ↗
02

Monthly Retainers vs Creative Project Milestones (DP & Sign-Off)

For monthly retainers, VAT invoices are due when recurring monthly billings are submitted or cash received (VAT Law Art. 13(1a)). For milestone projects (branding, web development, video production), invoices must be issued upon advance payments and deliverable sign-offs. Neracia operators schedule draft e-Faktur to meet the 20th Coretax cutoff.

Official Regulatory Basis: Pasal 13 ayat 1a UU PPN jo. PER-11/PJ/2025 Pasal 18 ↗
03

PPh 23 (2%) Withholding by Corporate Clients

Corporate clients withhold 2% PPh 23 on advertising, graphic design, and consulting services (PMK 141/PMK.03/2015). The agency VAT invoice must state gross service fees before PPh 23 deductions. Neracia operators prepare three-way reconciliations between gross billings, 11% VAT, 2% PPh 23 withholding slips (client e-Bupot), and bank receipts.

Official Regulatory Basis: PMK Nomor 141/PMK.03/2015 jo. PER-11/PJ/2025 ↗
04

Input Tax from Non-PKP Freelancers vs Registered Vendors

Many agency collaborators (freelancers, voice talents, independent creators) are unregistered non-PKP individuals who issue no input tax invoices. Consequently, agency output tax risks large net payables. Neracia operators monitor and maximize input tax invoices from registered vendors (photo studios, Indonesian-registered SaaS software, print vendors) in Coretax before the 20th.

Official Regulatory Basis: UU PPN Pasal 9 jo. PMK Nomor 81 Tahun 2024 ↗

MONTHLY DRAFT-ONLY WORKFLOW · ORDERLY & SECURE

How Neracia Supports
Your Creative & Digital Agencies VAT.

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

01

Send Retainer Schedules, Project Milestones & Media Spend

Client uploads monthly retainer invoices, project handover sheets, third-party media spend records, and bank statements.

02

Segregate Agency Fees & Draft Invoices (Before 20th)

Operator isolates agency service fees from media reimbursements, then drafts Output e-Faktur in Coretax DJP.

03

Reconcile Software & Studio Rental Input Invoices

Matches incoming invoices from production studios, digital SaaS platforms, and printers in Coretax for tax credits.

04

Review Draft Return, Independent Submit & Payment

Operator prepares draft return in Coretax; client reviews, enters passphrase, submits, and remits payment independently.

FICTITIOUS SIMULATION · SYNTHETIC DATA

Fictitious VAT Invoices & Return Simulation

Below is a synthetic simulation of agency retainer fees, third-party media reimbursements, PPh 23 withholdings, and studio input tax:

Sample Business: PT Agensi Digital Fiktif (Fictitious) · Tax Period: October 2026 (Fictitious Data)

Sample 4 Fictitious VAT Transactions — PT Agensi Digital Fiktif (October 2026)
Transaction TypeCounterparty (Fictitious)Tax Base DPP (Fictitious)VAT 11% (Fictitious)Coretax Validation Note
Monthly Social Media Retainer PT Consumer Goods Fiktif IDR 35,000,000 IDR 3,850,000 Gross fee tax base, 2% PPh 23 withheld
Web Development Final Milestone CV Fintech Kreasi Fiktif IDR 40,000,000 IDR 4,400,000 Invoice issued upon website sign-off BAST
Pass-Through Meta Ad Spend PT Consumer Goods Fiktif IDR 50,000,000 Rp0 Pure pass-through without mark-up (non-VAT base)
Photo Studio Rental Input Invoice CV Studio Visual Fiktif IDR 15,000,000 IDR 1,650,000 Creditable vendor input tax verified in Coretax

FICTITIOUS SUMMARY RECAP

Total Tax Base (DPP)
IDR 75,000,000
Total Output VAT
IDR 8,250,000
Creditable Input VAT
IDR 1,650,000
Monthly Return Status (Fictitious)
Net Payable IDR 6,600,000

All entity names, counterparty records, and figures above are a labeled fictitious example (simulation) for Coretax technical illustration, not real client data.

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 — Creative & Digital Agencies

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.

INITIAL NO-COST & ZERO-RISK TRIAL

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

Submit a sample of 10 invoices (sales or purchases) for the current month through a secure private channel. A Neracia human operator will verify 16-digit NPWP/NITKU counterparty IDs, Coretax transaction codes, supporting documents, and input VAT crediting eligibility—without requesting your Coretax passwords, without upfront commitment, and with zero hidden costs.

Claim Free 10-Invoice Check on WhatsApp Claim via Email Discuss Other Needs ↗

FREQUENTLY ASKED QUESTIONS · CORETAX VAT

Frequently Asked Questions
for Creative & Digital Agencies.

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

Is client Meta/Google ad spend subject to agency VAT?

If the agency bills pure pass-through reimbursements without mark-up attaching official Meta/Google invoices in the client’s name, ad spend is not part of the agency tax base. 11% VAT applies solely to the Agency Fee. If bundled lump-sum without separate evidence, auditors may assess VAT on the total amount.

Rujukan: UU PPN Pasal 1 angka 17 jo. PMK 81/2024

How do we match client PPh 23 withholdings with agency VAT invoices?

Output VAT invoices are issued on gross service fees (DPP). Clients withhold 2% PPh 23 and issue e-Bupot slips. Net cash received is gross fees + 11% VAT - 2% PPh 23. Neracia prepares three-way reconciliation workpapers ensuring zero discrepancies.

Rujukan: PMK Nomor 141/PMK.03/2015

Is delegating the Coretax Drafter role to Neracia secure?

Completely secure. Drafter designation uses official Coretax DJP Assign Role delegation (PMK 44/2026). Neracia never requests main passwords, certificate passphrases, or OTPs. Approval, digital signing, and submission remain 100% in your hands.

Rujukan: PMK Nomor 44 Tahun 2026

VERIFIED STATUTORY REGULATIONS

Official Legal Basis & DJP Regulations

All Neracia workflows and drafts strictly adhere to verified statutory Indonesian tax legislation:

UU Nomor 7 Tahun 2021 (UU PPN)

Art. 13(1a) (recurring & milestone invoicing) and Art. 1(17) (tax base considerations)

Official MoF / DJP Copy ↗

PMK Nomor 44 Tahun 2026

Tax representative regulations & Coretax Drafter delegation without sharing credentials

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.

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.

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 Creative & Digital Agencies 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.

🎁 Free 10-Invoice Sample Check

Send us a sample of 10 sales transactions or invoices. We prepare NPWP/NITKU validation worksheets, transaction code assignment, and invoice eligibility checks completely free with zero commitment.

Claim Free 10-Invoice Check via WhatsApp Send Sample via Email
WhatsApp +62 813-8223-7380 Email [email protected] Open Contact Form ↗