Coretax VAT Drafts
for Corporate & B2B Travel Agencies.

Supplies of travel agency or tour services where billing is not commission-based are subject to specific-rate VAT of 1.1% (or 1.2%) of the gross invoice amount under PMK 71/PMK.03/2022 Article 2(2)(b) using transaction code 05 in Coretax. Input VAT relating to these supplies is non-creditable. Neracia separates specific-rate transactions so draft invoice codes stay accurate.

Corporate business travel billings often combine face-value airline/hotel costs with agency service fees. Ticket expenses billed at exact nominal value without markup as genuine reimbursements are separated from agency service fees subject to standard VAT and PPh 23 withholding. Neracia segregates invoices and receipts for draft VAT review.

Passenger airline tickets are not creditable Input Tax Invoices. However, input VAT on agency office leases, reservation software, IT equipment, and marketing can be credited when linked to standard-rate taxable supplies under VAT Law Article 9. Neracia flags tax credit eligibility on draft return workpapers.

Corporate clients frequently maintain deposit balances or consolidate all employee travel into a monthly billing on 14-to-30-day terms. Under PER-11/PJ/2025 Article 34, multiple supplies during a calendar month can be consolidated into one Combined Tax Invoice at month-end. Neracia maps monthly booking registers ahead of the 20th deadline.

Client shares monthly booking logs, corporate billing invoices, service fee schedules, and operating bank statements.

Neracia categorizes specific-rate package supplies (code 05), standard agency commissions (code 01), and pure reimbursement items before client approval.

Input VAT on office rental, booking software, and utilities is verified for credit eligibility in the Coretax draft monthly VAT return.

Neracia prepares drafts only. The client reviews, approves, signs electronically, submits in Coretax, and creates billing codes independently.

Framework for tax invoices and input VAT credit eligibility.

Implementing provisions for VAT on goods and services.

Tax invoice administration and reporting in Coretax DJP.

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

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

Specific-rate VAT implementation on travel agency and tour services.