Coretax VAT Draft Support
for Building Materials Stores.

Hardware merchants serve numerous individual retail buyers (tradespeople, homeowners, foremen) without formal tax IDs. In Coretax DJP, issuing individual e-Faktur mandates a valid 16-digit national ID (NIK) matched against civil registry records. Mismatched NIKs trigger system rejections. Alternatively, retail taxpayers qualifying under VAT Law Art. 13(5a) may issue aggregated retail receipts. Neracia validates POS cashier registers to prevent approval rejections.

Contractors routinely procure cement, rebar, and aggregate on 30-to-60-day credit or tab arrangements. Under VAT Law Art. 13(1a) and PER-11/PJ/2025, Tax Invoices must be issued upon delivery (date of delivery order / dispatch), NOT when the contractor pays down their tab. Delaying invoice drafting past the 20th of the subsequent month triggers a 1% DPP penalty and system upload rejection. Neracia schedules timely draft invoicing.

Building supplies frequently encounter returns due to moisture, solidified cement, or color-shaded tiles. Under PMK No. 65/PMK.03/2014, output VAT reductions on returned stock require official customer Return Notes reported in Coretax’s Return module. Similarly, when returning damaged materials to manufacturers, input VAT must be adjusted. Neracia reconciles return notes so monthly returns remain audit-proof.

Building material merchants receive dozens of high-value input invoices from cement mills, paint manufacturers, and steel mills. These invoices frequently arrive near month-end or carry mismatched warehouse NITKU codes. Neracia operators reconcile incoming invoices in Coretax before the 20th cutoff so all eligible tax credits legitimately reduce net payable VAT.

Client provides daily cashier registers, contractor project delivery slips, return records, and bank statements.

Operator validates individual customer NIKs, prepares contractor credit e-Faktur drafts, and verifies tax bases.

Operator matches factory input invoices in Coretax DJP, verifying warehouse NITKUs and maximizing eligible credits.

Operator prepares draft Monthly VAT Returns in Coretax; store owners review, authenticate with passphrase, submit, and pay.

Coretax Invoice Issuance & Approval Statutory Deadline on 20th of Following Month

Art. 13(1a) (tax points on delivery) and Art. 13(5a) (retail invoice standards)

Coretax DJP Tax Administration Core Rules & Monthly VAT Return Procedures

Procedures for VAT Deductions on Damaged/Returned Goods (Credit Notes)

Tax Representative Regulations & Coretax Drafter Delegation Without Password Sharing