Coretax VAT Draft Support
for Importers & General Trading.

Import Declarations (PIB) stating the importer 16-digit NPWP and cleared via SSPCP or customs billing slips are official Documents Equivalent to Tax Invoices for input VAT crediting (VAT Law Article 13(6) and PER-11/PJ/2025 Article 37). In Coretax DJP, import VAT is credited through module B2. Any mismatch in PIB registration numbers, customs office codes, or bank NTPN payment references prevents automatic recognition and delays tax credits. Neracia reconciles monthly PIB and SSPCP records so import VAT credits are fully recognized.

Import purchases are settled in foreign currencies (USD, EUR, CNY). Under VAT Law Article 1(17) and Government Regulation (PP) No. 44 of 2022 Article 13, calculating the import value tax base requires using the official Ministry of Finance (KMK) exchange rate applicable upon customs clearance. When imported items are sold locally with foreign currency clauses, the e-Faktur tax base must likewise convert using the KMK rate on invoice date, not BI middle rates or internal book rates. Neracia ensures strict compliance with KMK exchange rates, avoiding tax base audit corrections.

After customs clearance, trading companies distribute inventory to local wholesalers or plants with 30-to-60-day credit terms. Under VAT Law Article 13(1a) and PER-11/PJ/2025 Article 31(2), Tax Invoices must be issued upon delivery (when delivery orders are signed), not upon payment clearance. Coretax e-Faktur approval must conclude before the 20th of the following month to prevent a 1% tax base administrative penalty (HPP Law / KUP Article 14(4)). Neracia synchronizes warehouse delivery registers with regular draft invoicing.

Importers incur numerous logistical expenses: customs brokerage (EMKL), container demurrage, terminal handling, and ocean/air freight. Under PMK No. 71/PMK.03/2022, freight forwarding services apply specific-amount VAT (code 05) where input taxes are non-creditable for the forwarder. Other terminal handling and domestic logistics input invoices must be validated for 16-digit NPWPs and statutory crediting eligibility under VAT Law Article 9 and PMK 81/2024 before the 20th Coretax deadline. Neracia compiles rigorous import logistics input tax validation workpapers.

Client uploads customs PIB documents, SSPCP billing payment receipts, warehouse dispatch delivery notes, and sales invoices issued to local buyers.

Neracia human operator cross-checks PIB and SSPCP entries against Coretax module B2 and verifies statutory Ministry of Finance exchange rate conversions.

Neracia prepares draft local sales e-Faktur based on delivery note dispatch dates, matching customer 16-digit NPWPs and warehouse NITKUs in Coretax.

Operator presents the reconciled draft VAT Return combining import VAT and output VAT; company directors review, sign in Coretax, submit, and pay independently.

Article 1(17) (tax base), Article 4, 9, 13(1a) and 13(6)

Tax invoice timing rules and designated equivalent customs documents (PIB/SSPCP)

Provisions for applying official Ministry of Finance (KMK) exchange rates in VAT calculations

VAT on Certain Taxable Services / Freight Forwarding Services

Tax Withholding, Collection, and Reporting Procedures on Coretax DJP Modules

Tax Representative Requirements, Drafter Role Boundaries Without Proxy, and Account Security