Coretax VAT Drafts
for Industrial Chemical Distributors.

Supplies of raw chemicals to factories in Bonded Zones or SEZs receive zero-rated VAT facilities under transaction code 07 pursuant to PP 49/2022 and PMK 81/2024. Invoice issuance requires valid BC customs documents. Incorrect transaction codes lead to buyer rejections and forfeited exemptions. Neracia validates customs documentation on draft invoices.

Bulk chemical deliveries utilize steel drums, jerricans, or IBC tanks accompanied by packaging security deposits. Refundable container deposits returned upon container restitution are non-taxable and segregated from the chemical sales tax base (DPP). Neracia isolates container deposit records from taxable goods invoices.

Distributors import bulk chemicals settling import VAT via PIB declarations and SSPCP payments based on official tax exchange rates. Import input VAT must be matched against PIB and billing records in Coretax DJP before the monthly return deadline under VAT Law Article 9 and PER-11/PJ/2025 Article 122. Neracia compiles import document reconciliation sheets.

Manufacturing plants purchase chemicals on 30-to-90-day deferred credit terms. Under VAT Law Article 13(1a) and PER-11/PJ/2025 Article 31(2), Tax Invoices must be issued upon delivery of goods (when delivery orders are acknowledged by factory receiving), not when invoices clear. Neracia maps delivery slip dates so draft e-Faktur are ready for approval before the 20th.

Client shares chemical delivery orders, factory purchase order registers, bonded zone customs documents, and import PIB/SSPCP records.

Neracia separates code 07 zero-rated supplies from standard code 01 sales and drafts e-Faktur in Coretax before the 20th.

Chemical import PIB declarations and local supplier invoices are verified for credit eligibility in the draft Coretax VAT return.

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

VAT exemption and zero-rated facility provisions for eligible goods including bonded zones.