Coretax VAT Draft Support
for Building Materials Distributors.

Sales of cement, steel, or tile to stores and contractors are often on 30-to-60-day terms. PER-11/PJ/2025 Article 31(2) requires the Tax Invoice on delivery, or when payment is received if payment comes first. The delivery-note date, or the date goods leave the warehouse, is the delivery point, not the date the store settles the invoice. The invoice is uploaded by the 20th of the following month (Article 44). Holding the draft until the cash arrives risks missing that deadline. The statutory basis for invoice timing is Article 13(1a) of the VAT Law.

A store or contractor may return hardened cement, rusted steel, or broken tile in a later month. PMK 65/PMK.03/2014 requires a return note before output VAT can be reduced, and the reduction is recorded in the tax period the note is received. An internal warehouse cancellation without a return note is not enough. The retail-store page covers individual buyers; this page covers return notes a store or contractor sends to the distributor.

Article 1(17) of the VAT Law provides that a discount stated on the Tax Invoice reduces the tax base. A factory volume rebate calculated after month-end, or a credit note that is not stated on the invoice to the store, does not by itself reduce the tax base when the goods are delivered. The draft uses the price actually written on the invoice. A later rebate is handled as its own document.

Article 9 of the VAT Law allows input VAT to be credited on acquisitions related to taxable supplies when a valid Tax Invoice exists. A distributor with more than one depot matches the factory invoice to the warehouse that received the goods, including the NPWP and NITKU used in Coretax, before the 20th. An invoice that does not meet the requirements is not credited. MoF Regulation 81 of 2024 is the Coretax administration reference for that invoice identity.

The client shares delivery-note registers, invoices to stores or contractors, the return-note list, and factory invoices by depot.

The operator drafts from the delivery-note date, or from the cash-in date if payment preceded delivery, and keeps the tax base apart from a rebate that is not yet written on the invoice.

The operator records return notes in the period the note is received and marks factory invoices that may be credited under Article 9.

The client reviews the draft, signs, submits in Coretax, and creates the billing code.

Tax Invoice timing on delivery or earlier payment, and the 20th upload deadline

Statutory basis for when a Tax Invoice is issued

Return notes as the basis for reducing VAT on goods sent back

A discount stated on the Tax Invoice reduces the tax base

Crediting input VAT related to taxable supplies

Coretax administration, including invoice identity

Coretax Drafter access without handing over passwords