NeraciaFINANCE & BUSINESS OPERATIONS
ENID

CORETAX VAT DRAFT · OUTSOURCING & FACILITY SERVICES

Coretax VAT Draft Support
for Outsourcing & Facility Services.

Chat on WhatsApp Email [email protected] Free 10-Invoice Check

Free, once per PKP: up to 10 invoices checked for identifiers, codes, amounts and supporting documents. Receive per-invoice status, correction notes and a checklist in 1–2 business days after the operator confirms complete samples. No subscription obligation or Coretax passwords. Prepare and share samples privately ↗

Structured monthly human-operated support for labor outsourcing providers, commercial cleaning services, and security guard agencies: determining the compliant tax base on management fees separated from gross worker wages under PMK 83/PMK.03/2012, separating private B2B invoices from government/SOE withholding collectors (WAPU), reconciling 2% Article 23 withholding slips, and validating input invoices for uniforms, cleaning equipment, and chemicals in Coretax DJP before the 20th cutoff. 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.

Discuss Your Business Needs Specific VAT Challenges ↓ Fictitious Example ↓ Pricing & Tiers ↓

Unsure which package fits? Check Your VAT Package.

DRAFT-ONLY CLAUSE & TAX PROXY LIMITATIONS (PMK 44/2026)

Neracia Prepares Drafts; Client Approves, Signs & Submits Independently

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

4 Typical VAT Challenges
for Outsourcing & Facility Services.

Labor outsourcing, commercial cleaning, and security firms manage complex billing structures across management fees, pass-through wages, and work supply procurement. Here are 4 typical facility service VAT challenges and their official legal bases:

01

Other-Value Tax Base on Labor Supply (Management Fee)

Under PMK No. 83/PMK.03/2012 and the VAT Law, labor supply services meeting statutory conditions incur VAT solely on the management fee, provided the invoice separately details worker wages and the agency's service fee. If the bill lumps wages and management fees together, VAT applies to the entire gross amount. Neracia structures draft invoices based on contract schedules to ensure accurate tax bases without incorrect liabilities.

Official Regulatory Basis: PMK No. 83/PMK.03/2012, read with VAT Law Article 1(17) ↗
02

Article 23 2% Withholding & e-Bupot Reconciliation

Corporate clients must withhold Article 23 income tax at 2% on labor supply, cleaning, or security service fees under PMK No. 141/PMK.03/2015 Article 1(6). The 2% withholding applies to the service management fee, not the gross payroll when properly segregated. This withholding reduces cash settlement and must be matched against electronic withholding slips (e-Bupot) in Coretax without reducing the invoice VAT base.

Official Regulatory Basis: PMK No. 141/PMK.03/2015 Article 1(6) ↗
03

Input VAT on Work Equipment, Uniforms & Chemicals (Article 9)

Facility service companies purchase cleaning chemicals, floor polishers, guard/cleaner uniforms, and safety equipment from taxable vendors. Input tax invoices directly related to business operations (3M) are creditable under VAT Law Article 9 and PMK 81/2024. All input invoices must be verified with 16-digit NPWPs and operational NITKUs before the 20th so credit rights remain intact.

Official Regulatory Basis: VAT Law Article 9, read with PMK No. 81 of 2024 ↗
04

Monthly Timesheet Reconciliation, WAPU Collectors & the 20th

Outsourcing billing requires monthly timesheet sign-offs and service handover acceptance (BAST) from clients. Under VAT Law Article 13(1a) and PER-11/PJ/2025 Articles 31 and 44, draft e-Faktur must be uploaded and approved in Coretax by the 20th of the following month. For government bodies (PMK 59/2022) or state enterprises (PMK 81/2024 Article 294), invoices apply designated withholding collector codes (WAPU).

Official Regulatory Basis: PER-11/PJ/2025 Art. 31 & 44, read with PMK 81/2024 Art. 294 ↗

MONTHLY DRAFT-ONLY WORKFLOW · ORDERLY & SECURE

How Neracia Supports
Your Outsourcing & Facility Services VAT.

A transparent, secure monthly workflow. Operated directly by a human specialist with recorded self-checks, never requesting your main passwords or submission rights:

01

Submit Timesheets, Service Handovers & Equipment Invoices

Client uploads monthly attendance registers, signed service handovers, labor contract copies (fee vs wage split), and equipment/chemical input invoices.

02

Isolate Management Fee Base & Reconcile Article 23 Withholding

Neracia operator ensures draft invoice tax bases apply strictly to management fees (PMK 83/2012) when eligible, and calculates anticipated 2% Article 23 withholding.

03

Draft Coretax e-Faktur (Private vs WAPU) Before the 20th

Neracia prepares Output e-Faktur drafts in Coretax separating private clients (code 01) from government/SOE collectors (code 02/03) prior to the 20th deadline.

04

Client Review of Draft VAT Return & Independent Submission

Operator delivers the reconciled draft VAT Return matching supply invoices and equipment input VAT; company executives review, submit in Coretax, and settle billing codes independently.

FICTITIOUS SIMULATION · SYNTHETIC DATA

Fictitious Facility & Outsourcing VAT Invoice & Return Simulation

Synthetic simulation of security outsourcing management fees, commercial cleaning services, SOE withholding contracts, and cleaning chemical input VAT. The 12% × 11/12 VAT figures represent the mathematical Coretax illustration.

For supplies other than luxury goods subject to luxury-goods sales tax, the VAT figures in the table are a 12% rate times an other-value base. That base is 11/12 of the selling price or service consideration (PMK 131/2024 Article 3). Fictitious example: 12% × (11/12 × IDR 40,000,000) = IDR 4,400,000. A figure equal to 11% of the base column is the result of that formula. Specific amounts and separately regulated other values do not use this formula (PMK 131/2024 Article 4).

Sample Business: PT Garda Bersih Mandiri Fiktif (Fictitious) · Tax Period: October 2026 (Fictitious Data)

Sample 4 Fictitious VAT Transactions — PT Garda Bersih Mandiri Fiktif (October 2026)
Transaction TypeDescription / Counterparty (Fictitious)Tax Base (Fictitious)VAT 12% × 11/12 (Fictitious)Coretax Validation Note
Private security service (Management fee base) PT Gedung Megah Fiktif (Code 01) IDR 25,000,000 IDR 2,750,000 Tax base is management fee per PMK 83/2012; 2% Art. 23 deducted
Commercial facility cleaning service PT Plaza Niaga Fiktif (Code 01) IDR 30,000,000 IDR 3,300,000 Invoiced upon monthly BAST sign-off; Coretax draft code 01
SOE regional branch security service contract PT Bank Negara Fiktif (Code 03 WAPU) IDR 20,000,000 IDR 2,200,000 VAT withheld directly by SOE collector; reported in VAT return
Cleaning chemicals & equipment input invoice PT Kimia Bersih Perkasa Fiktif (PKP Vendor) IDR 19,000,000 IDR 2,090,000 Credited operational input VAT verified in Coretax module

FICTITIOUS SUMMARY RECAP

Total taxable service turnover (codes 01 & 03)
IDR 75,000,000
Output VAT self-collected (code 01)
IDR 6,050,000
Output VAT withheld by SOE collector (code 03)
IDR 2,200,000
Credited supplies & chemical input VAT
IDR 2,090,000
VAT return status (fictitious)
Net payable self-deposit IDR 3,960,000

All entity names, counterparties, and figures above are a labeled fictitious example for Coretax DJP technical illustration, not real client data.

OFFICIAL VAT DRAFT PRICING · TRANSPARENT & FINAL

Tier Options & Monthly Fees
with zero hidden charges.

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

VAT Invoicing & Return Draft Package — Outsourcing & Facility Services

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.

01

Draft Output e-Faktur (Before the 20th)

Verify sales invoices, transaction codes, customer 16-digit NPWP / NITKU identifiers, and input drafts in Coretax ready for independent company sign-off.

02

Input Tax Invoice Reconciliation

Cross-check supplier and manufacturer invoices in Coretax, flagging incorrect NITKU or non-creditable items under VAT Law Art. 9.

03

Draft Monthly VAT Return (Month-End)

Output vs input VAT computation, net payable/carry-forward calculation, recorded self-check, and return draft preparation in Coretax for independent client submission.

SAMPLE CHECK WITH NO FEE OR COMMITMENT

Free 10-Invoice Check
before committing to a monthly plan.

Free, once per PKP: up to 10 invoices checked for identifiers, codes, amounts and supporting documents. Receive per-invoice status, correction notes and a checklist in 1–2 business days after the operator confirms complete samples. No subscription obligation or Coretax passwords. Prepare and share samples privately ↗

Read the guide & request a free check ↗ Claim Free 10-Invoice Check on WhatsApp Claim via Email Discuss Other Needs ↗

FREQUENTLY ASKED QUESTIONS · CORETAX VAT

Frequently Asked Questions
for Outsourcing & Facility Services.

Practical answers on Coretax e-Faktur compliance and the draft-only workflow for this sector:

Is VAT on labor outsourcing applied to the gross invoice amount including employee salaries?

Not necessarily. Under PMK No. 83/PMK.03/2012, if the invoice explicitly segregates the management fee from employee salaries and statutory allowances, the VAT base applies only to the management fee. If billed as a lump sum without segregation, VAT applies to the entire gross invoice amount.

Reference: PMK No. 83/PMK.03/2012, read with VAT Law Article 1(17)

What is the Article 23 withholding tax rate for cleaning services and facility security?

Under PMK No. 141/PMK.03/2015 Article 1(6), the Article 23 withholding rate for cleaning and security services is 2% of the gross consideration excluding VAT. This withholding reduces net cash settlement, not the tax base on the Tax Invoice.

Reference: PMK No. 141/PMK.03/2015 Article 1(6)

Can input tax on cleaning chemicals and guard uniforms be credited?

Yes, Input Tax Invoices on goods and services directly related to core business operations are creditable under VAT Law Article 9 and PMK 81/2024, provided they are validated and approved in Coretax within statutory timelines.

Reference: VAT Law Article 9, read with PMK No. 81 of 2024

VERIFIED STATUTORY REGULATIONS

Official Legal Basis & DJP Regulations

All Neracia workflows and drafts strictly adhere to verified statutory Indonesian tax legislation:

PMK No. 141/PMK.03/2015 Article 1

Article 23 withholding of 2% on Cleaning, Security, and Manpower Services

Official MoF / DJP Copy ↗

Law No. 7 of 2021 (HPP Law / VAT Law)

Article 1(17) (tax base), 1(19) (consideration), Article 4, 9, and 13

Official MoF / DJP Copy ↗

PER-11/PJ/2025 Article 31 and Article 44

Tax invoice timing for service delivery and the 20th Coretax approval cutoff

Official MoF / DJP Copy ↗

PMK No. 81 of 2024 Article 294

Provisions and exemption thresholds for VAT withholding by State-Owned Enterprises

Official MoF / DJP Copy ↗

MoF Regulation (PMK) No. 44 of 2026

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

Official MoF / DJP Copy ↗

OTHER INDUSTRY VAT GUIDES

Coretax VAT Draft Solutions
for other business sectors.

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:

WHOLESALE & DISTRIBUTION

Wholesale & Distribution

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.

CONSTRUCTION CONTRACTORS

Construction Contractors

Monthly Coretax e-Faktur and VAT return draft preparation for construction contractors. Managing progress billings, advance payments, retention money, and government/SOE withholding.

PRINTING & PACKAGING

Printing & Packaging

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.

RENTAL & EQUIPMENT LEASING

Rental & Equipment Leasing

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.

CREATIVE & DIGITAL AGENCIES

Creative & Digital Agencies

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.

CATERING & FOOD SERVICES

Catering & Food Services

Coretax VAT return and draft invoice assistance for catering businesses. Mapping local restaurant taxes vs central VAT, corporate/BUMN orders, and PPh 23.

BUILDING MATERIALS STORE

Building Materials Store

Coretax VAT return and draft invoice assistance for hardware and building material stores. Managing retail NIK invoices, contractor terms, and supplier input VAT.

LOGISTICS & FREIGHT

Logistics & Freight

Coretax e-Faktur and monthly VAT return drafts for logistics firms. Sorting exempt public transport, specific-rate freight services, and combined invoices.

PKP ONLINE STORE

PKP Online Store

Coretax e-Faktur and monthly VAT return drafts for PKP online stores. Covering tax points, end-consumer invoices, shipping in the tax base, and return notes.

IT & SOFTWARE SERVICES

IT & Software Services

Coretax e-Faktur and monthly VAT return drafts for IT services and software houses. Covering down payments, milestone billing, and Article 23 withholding.

BUILDING MATERIALS DISTRIBUTOR

Building Materials Distributor

Coretax e-Faktur and monthly VAT return drafts for building-materials distributors. Covering delivery notes, store credit terms, cement or steel return notes, and factory input invoices.

EVENT ORGANIZERS & PROMOTERS

Event Organizers & Promoters

Coretax e-Faktur and monthly VAT return drafts for event organizers. Managing vendor reimbursements, event down payments, and Article 23 withholding.

FURNITURE & FIXTURES

Furniture & Fixtures

Coretax e-Faktur and VAT return drafts for furniture makers and stores. Managing custom order down payments, government WAPU billing, and sales credit notes.

GARMENT & APPAREL

Garment & Apparel Manufacturing

Monthly Coretax e-Faktur and VAT return draft support for garment and apparel businesses. Managing CMT toll manufacturing vs goods sales, uniform down payments, and fabric input VAT.

AUTO REPAIR & PARTS

Automotive Repair & Spare Parts

Coretax e-Faktur and VAT return drafts for auto repair workshops and spare parts stores. Managing repair services vs parts, retail consolidated invoices, advance deposits, and credit notes before the 20th.

COMPUTER & ELECTRONICS

Computer & Electronics Stores

Coretax e-Faktur and VAT return drafts for computer & electronics stores. Managing retail consolidated invoices, B2B/WAPU procurement, RMA warranty credit notes, and distributor input tax before the 20th.

IMPORTERS & TRADING

Importers & General Trading

Coretax e-Faktur and VAT return drafts for importers & general trading companies. Reconciling import VAT on PIB documents, SSPCP tax slips in B2, MoF exchange rates, and output invoices before the 20th.

ENGINEERING & ARCHITECTURE

Engineering & Architecture Consultants

Coretax e-Faktur and VAT return drafts for engineering & architectural consulting firms. Managing design milestone billings, progress acceptance, PPh 23 withholding vs gross VAT, and WAPU invoices before the 20th.

MEDICAL & LABORATORY EQUIPMENT

Medical & Lab Equipment Distributors

Coretax e-Faktur and VAT return drafts for medical & lab equipment distributors. Separating private clinic sales vs public hospital WAPU orders, reagent batch billings, payment terms, and drafts before the 20th.

MAIN SERVICE

Tax & Coretax VAT Package

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

Ready to organize your Outsourcing & Facility Services VAT?

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.

Open Contact Form ↗

Chat on WhatsApp Email [email protected] Free 10-Invoice Check