CORETAX VAT DRAFT · PKP ONLINE STORE
Structured monthly human-operated support for online stores that are already VAT-registered: separating delivery or payment from marketplace payout, preparing end-consumer or named invoice drafts, recording seller-charged shipping, return notes, and commission input invoices, then drafting the Monthly VAT Return. 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
A VAT-registered business selling through an online store still issues its own Tax Invoices. Here are 4 issues tied to general VAT rules, not to any client’s figures:
PER-11/PJ/2025 Article 31(2) requires the Tax Invoice on delivery, on receipt of payment if payment comes first, or on a progress payment. Release of the seller’s marketplace balance is not the tax point once the goods have been delivered or the buyer has paid. Holding the draft until the payout risks missing the Article 44 upload deadline on the 20th.
PER-11/PJ/2025 Article 30(5) allows a Tax Invoice to an end consumer without the buyer’s identity or the seller’s name and signature. A buyer who needs a named invoice, including a VAT-registered customer, is still identified as the invoice rules require. MoF Regulation 60/PMK.03/2022 covers collection on use of foreign intangible goods and services through electronic commerce. It does not move a domestic goods seller’s invoice duty to the marketplace.
The VAT Law definition of selling price, also quoted in Article 1 of PMK 71/PMK.03/2022, includes every cost the seller charges or should charge because of the supply, excluding VAT and discounts stated on the Tax Invoice. Shipping the seller charges the buyer is part of the selling price. A discount stated on the Tax Invoice reduces the tax base. A discount or voucher that is not stated on the invoice does not reduce the tax base by itself.
An output-VAT reduction for returned goods follows PMK 65/PMK.03/2014: a return note is required and is recorded in the period the note is received. A marketplace-dashboard refund without a return note is not enough to reduce output VAT. A marketplace commission or service fee is creditable under VAT Law Article 9 only when a valid Tax Invoice exists and the cost relates to taxable supplies.
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:
The client shares the month’s order register, shipping charged to buyers, refund list, and marketplace commission invoices.
The operator marks orders by dispatch date or buyer payment date, then separates end consumers from buyers who need a named invoice.
The operator records return notes and checks whether commission invoices meet the crediting rules.
The client reviews the draft, signs, submits in Coretax, and pays with a billing code they create.
FICTITIOUS SIMULATION · SYNTHETIC DATA
A synthetic simulation of a fictional online store. The 11% figures follow the illustration used on the other industry pages, not a rate confirmed for every delivery date.
Sample Business: Toko Online Sembako Fiktif (Fictitious) · Tax Period: October 2026 (Fictitious Data)
| Transaction Type | Counterparty (Fictitious) | Tax Base (Fictitious) | VAT 11% (Fictitious) | Coretax Validation Note |
|---|---|---|---|---|
| Sale to a VAT-registered buyer, goods dispatched | CV Lapak Rekan Fiktif | IDR 50,000,000 | IDR 5,500,000 | Invoice on delivery, not on balance payout |
| End-consumer sale, including seller-charged shipping | End consumer (no identity on the invoice) | IDR 20,000,000 | IDR 2,200,000 | Article 30(5): buyer identity omitted |
| Goods return note | CV Lapak Rekan Fiktif | -IDR 4,000,000 | -IDR 440,000 | Output reduction under PMK 65/2014 |
| Marketplace commission input invoice | PT Platform Fiktif | IDR 6,000,000 | IDR 660,000 | Credited if the invoice is valid and tied to taxable supplies |
FICTITIOUS SUMMARY RECAP
All names, counterparties, and figures above are a labeled fictitious example of the Coretax workflow, not real client data and not a store on any particular marketplace.
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:
No, once the goods have been delivered or the buyer has paid. Invoice timing follows PER-11/PJ/2025 Article 31(2), and the upload is due by the 20th of the following month.
No. PMK 60/PMK.03/2022 covers use of foreign intangible goods and services through electronic commerce. A VAT-registered business supplying goods inside Indonesia still issues its own Tax Invoices.
The appointment uses Assign Role as Drafter under PMK 44/2026. The main password, passphrase, and OTP are not shared. The store owner still submits and pays.
VERIFIED STATUTORY REGULATIONS
All Neracia workflows and drafts strictly adhere to verified statutory Indonesian tax legislation:
When to issue a Tax Invoice, and the 20th upload and approval deadline
An end-consumer invoice may omit the buyer’s identity
Selling price includes costs the seller charges, excluding VAT and discounts stated on the invoice
Return notes as the basis for reducing VAT on returned goods
PMSE VAT collection on use of foreign intangible goods and services
Drafter role without sharing Coretax account secrets
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 construction contractors. Managing progress billings, advance payments, retention money, and government/SOE withholding.
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.
Coretax e-Faktur and monthly VAT return drafts for logistics firms. Sorting exempt public transport, specific-rate freight services, and combined invoices.
Coretax e-Faktur and monthly VAT return drafts for IT services and software houses. Covering down payments, milestone billing, and Article 23 withholding.
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.