CORETAX VAT DRAFT · CONSTRUCTION CONTRACTORS
Monthly human-operated support to prepare draft project milestone e-Faktur, advance deposits, physical handover certificates (BAST), handle government/SOE withholding transaction codes (WAPU), 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.
DRAFT-ONLY CLAUSE & TAX PROXY LIMITATIONS (PMK 44/2026)
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
Construction contractors operate with multi-month milestone cycles, retention deductions, Final Construction Tax interactions, and transactions with designated VAT withholding agents (WAPU). Here are 4 key contractor VAT challenges:
Under Article 13(1a) of the VAT Law and PER-11/PJ/2025, Tax Invoices must be issued upon receipt of advance payments or delivery of progress milestones (date of physical handover certificate / BAST), whichever occurs first. Delaying invoice issuance until project owners disburse payment risks missing the 20th monthly cutoff.
Construction contracts routinely hold 5%–10% retention during warranty maintenance (3–6 months). Progress VAT bases must reflect gross milestone values before retention cuts, unless contracts formally bifurcate retention deliverables. Neracia ensures tax bases are calculated accurately to prevent VAT underpayment.
Under PMK No. 59/PMK.03/2022 (Government Bodies) and PMK No. 8/PMK.03/2021 (SOEs), VAT is withheld and remitted directly by treasury officers. Contractors must apply invoice transaction code 02 or 03. While contractors do not remit this VAT, invoices must be prepared in Coretax and reported in Appendix 1111 A2. Neracia structures draft WAPU invoices with compliant codes.
Construction revenue is subject to Final Income Tax (PP 51/2008 as amended by PP 9/2022) at 1.75%–4% based on qualification certificates (SBU). Project owners frequently confuse PPh Final withholding with VAT. PPh Final withholding does not eliminate the duty to issue 11% VAT invoices. Neracia maintains segregated workpapers for project PPh Final and VAT.
MONTHLY DRAFT-ONLY WORKFLOW · ORDERLY & SECURE
A transparent, secure monthly workflow. Operated directly by a human specialist with recorded self-checks, never requesting your main passwords or submission rights:
Client provides work orders, progress invoices, PPh Final withholding slips, and physical milestone certificates.
Neracia operator prepares Coretax draft invoices with accurate transaction codes (01 private, 02 government, 03 SOE).
Matches cement, steel, machinery lease, and subcontractor input invoices in Coretax for full tax credit eligibility.
Operator prepares draft return in Coretax; company officers review, digitally sign, submit, and pay independently.
FICTITIOUS SIMULATION · SYNTHETIC DATA
Below is a synthetic progress billing, WAPU withholding, and input VAT reconciliation simulation for a fictional contractor entity:
Sample Business: PT Pilar Konstruksi Fiktif (Fictitious) · Tax Period: October 2026 (Fictitious Data)
| Transaction Type | Counterparty (Fictitious) | Tax Base DPP (Fictitious) | VAT 11% (Fictitious) | Coretax Validation Note |
|---|---|---|---|---|
| Progress Milestone 40% BAST | Dinas PU Fiktif (Gov Agency) | IDR 150,000,000 | IDR 16,500,000 | Invoice code 02 (Gov withholding agent) |
| Advance Deposit (20%) Warehouse | PT Logistik Swasta Fiktif | IDR 80,000,000 | IDR 8,800,000 | Invoice code 01 issued upon deposit receipt |
| Crane Rental Input Invoice | CV Alat Berat Fiktif | IDR 35,000,000 | IDR 3,850,000 | Creditable input VAT & 2% PPh 23 withholding |
| Ready-Mix Concrete Input Invoice | PT Semen Cor Fiktif | IDR 60,000,000 | IDR 6,600,000 | Matched project site NITKU in Coretax |
FICTITIOUS SUMMARY RECAP
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
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
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.
Verify sales invoices, transaction codes, customer 16-digit NPWP / NITKU identifiers, and input drafts in Coretax ready for independent company sign-off.
Cross-check supplier and manufacturer invoices in Coretax, flagging incorrect NITKU or non-creditable items under VAT Law Art. 9.
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
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.
FREQUENTLY ASKED QUESTIONS · CORETAX VAT
Practical answers on Coretax e-Faktur compliance and the draft-only workflow for this sector:
Yes, mandatory. Contractors must issue code 03 Output Tax Invoices in Coretax and report them in Appendix 1111 A2. Even though VAT is remitted by the SOE, failing to report invoices triggers tax penalties.
VAT invoices must be issued when advance payments enter the contractor bank account (VAT Law Art. 13(1a)), even if onsite physical work has not commenced. Future milestone billings then offset previously invoiced advances.
No. Neracia operates under the official Drafter role via Coretax Assign Role (PMK 44/2026). You never share passwords, passphrases, or OTPs. Final approval, submission, and payment remain solely with company directors.
VERIFIED STATUTORY REGULATIONS
All Neracia workflows and drafts strictly adhere to verified statutory Indonesian tax legislation:
Statutory Coretax invoice creation & approval deadline on the 20th of the following month
Coretax DJP tax procedures & monthly VAT return filing deadline by month-end
VAT Withholding Procedures by Government Agencies (Transaction Code 02)
VAT Withholding Procedures by State-Owned Enterprises (Transaction Code 03)
Second Amendment to PP 51/2008 on Final Income Tax on Construction Services
Tax representative regulations & Coretax Drafter delegation without sharing credentials
OTHER INDUSTRY VAT GUIDES
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:
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.
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.
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.
Monthly Coretax e-Faktur and VAT return draft preparation for digital marketing, creative, advertising agencies, and event organizers. Managing agency fees vs media spend pass-through, monthly retainers, and PPh 23.
Coretax VAT return and draft invoice assistance for catering businesses. Mapping local restaurant taxes vs central VAT, corporate/BUMN orders, and PPh 23.
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 page for Coretax e-Faktur and VAT return draft packages, tier comparisons, document checklists, and tax calendars.
PRIMARY OFFER · CORETAX DJP DRAFT-ONLY
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.
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.