Coretax VAT Draft Support
for Wholesale & Distributors.

Under Article 13(1a) of the Indonesian VAT Law and PER-11/PJ/2025 Article 18, Tax Invoices must be issued upon delivery of goods (when dispatched to carriers or delivery orders signed), not when deferred invoice payment clears. Delays past the 20th of the following month trigger a 1% tax base administrative penalty (HPP Law / KUP Art. 14(4)). Neracia maps delivery dates so draft e-Faktur are ready for client approval before deadline.

Retailers frequently return damaged or expired goods. Under MoF Regulation (PMK) No. 65/PMK.03/2014, reducing Output VAT is legally valid only when supported by an official buyer Return Note and registered in the Coretax DJP Return module in the tax period received. Neracia validates return note documentation so turnover adjustments withstand tax audits without discrepancies.

Under Article 1(17) of the VAT Law, trade discounts stated directly on the Tax Invoice reduce the taxable base (DPP). However, conditional cash discounts for early settlement or annual sales bonuses cannot reduce the tax base at delivery and require distinct credit documentation. Neracia structures discount records to ensure compliant tax base figures.

Distributors receive hundreds of Input Tax Invoices from brand principals and factories. Each input invoice must be verified against 16-digit NPWP and destination warehouse NITKU, and confirmed creditable (VAT Law Art. 9) before the 20th Coretax cutoff. Neracia compiles reconciliation workpapers so no valid tax credit expires.

Client shares monthly sales registers, delivery orders, retailer credit notes, and supporting bank statements.

Neracia human operator verifies buyer IDs, matches principal input invoices in Coretax, and prepares draft Output e-Faktur.

Operator prepares Output vs Input VAT reconciliation, calculates net payable/credit, and prepares draft return in Coretax (Drafter role).

Client reviews drafts, authorizes with digital signature / passphrase, submits return in Coretax, creates billing, and pays independently.

Coretax e-Faktur upload & approval statutory deadline by 20th of following month

Coretax core tax administration provisions & month-end VAT return filing deadline

Art. 13(1a) (tax invoice timing upon goods delivery) and Art. 9 (input tax crediting)

Procedures for VAT reduction on returned taxable goods (credit/return notes)

Tax representative regulations & Coretax Drafter delegation without sharing credentials