NeraciaFINANCE & BUSINESS OPERATIONS
ENID

CORETAX VAT DRAFT · IT & SOFTWARE SERVICES

Coretax VAT Draft Support
for IT & Software Houses.

Structured monthly human-operated support for software houses and IT services: invoice drafts for down payments and stage payments, system-maintenance retainers, separating Article 23 withholding from the VAT base, plus subcontractor input invoices and the use of foreign services. 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.

Free 10-Invoice Check ↗ WhatsApp +62 813-8223-7380 Email [email protected] Discuss Your Business Needs Specific VAT Challenges ↓ Fictitious Example ↓ Free 10-Invoice Check ↓ Pricing & Tiers ↓

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 IT & Software Services.

Domestic system development and maintenance are generally subject to VAT, with the invoice due on a down payment or stage payment. Here are 4 issues tied to the official rules:

01

Domestic Software Services are Subject to VAT

Article 4(1)(c) of the VAT Law taxes supplies of taxable services inside the customs territory by an entrepreneur. Services relating to software, hardware, or computer systems are not on the exempt-service list in Government Regulation No. 49 of 2022, Article 10. Drafts for domestic clients use the rate and particulars in force at delivery or payment, not a zero export rate, unless the supply actually meets the service-export rules.

Official Regulatory Basis: Pasal 4 ayat (1) huruf c UU PPN jo. PP 49/2022 Pasal 10 ↗
02

Down Payments and Stage Payments

PER-11/PJ/2025 Article 31(2) sets the Tax Invoice when payment is received if payment precedes delivery, and when a progress payment is received if the work is delivered in stages. A project down payment received before the system is handed over already triggers an invoice for the amount received. The next stage covers the portion delivered, which software contracts often mark with an acceptance note. The invoice is uploaded by the 20th of the following month (Article 44).

Official Regulatory Basis: PER-11/PJ/2025 Art. 31(2)(b) and (c) ↗
03

Article 23 on Software Services Does Not Reduce the VAT Base

MoF Regulation 141/PMK.03/2015 expressly includes services relating to software, hardware, or computer systems, including care, maintenance, and repair, and website building or management, as other services subject to Article 23. The 2% withholding is computed on the gross amount excluding VAT. It reduces the cash the client pays, not the tax base on the Tax Invoice.

Official Regulatory Basis: PMK Nomor 141/PMK.03/2015 ↗
04

Foreign Services and Subcontractor Input Invoices

Article 4(1)(d) and (e) of the VAT Law tax the use of intangible taxable goods and taxable services from outside the customs territory. If that use is through electronic commerce and the provider has been appointed as a collector, collection follows MoF Regulation 60/PMK.03/2022. Domestic input VAT is credited under Article 9 only when a valid Tax Invoice exists. A subcontractor who is not VAT-registered does not issue a Tax Invoice, so there is no input VAT to credit.

Official Regulatory Basis: Pasal 4 ayat (1) huruf d–e UU PPN jo. PMK 60/PMK.03/2022 ↗

MONTHLY DRAFT-ONLY WORKFLOW · ORDERLY & SECURE

How Neracia Supports
Your IT & Software 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

Send the Contract, Down Payment, Stages, and Subcontractor Bills

The client shares the contract or stage acceptance note, down-payment proof, retainer invoices, and subcontractor bills.

02

Prepare Down-Payment and Stage Invoice Drafts

The operator drafts invoices from the cash-in date or the stage-delivery date, and keeps the tax base separate from Article 23 withholding.

03

Mark Input Invoices that May be Credited

The operator checks VAT-registered subcontractors’ invoices and foreign-service collection evidence, then flags costs with no invoice.

04

Review the Draft Return and Submit Independently

The client reviews the draft, signs, submits in Coretax, and creates the billing code.

FICTITIOUS SIMULATION · SYNTHETIC DATA

Fictitious VAT Invoices & Return Simulation

A synthetic simulation of a fictional software house. Article 23 withholding on the retainer row does not reduce the tax base. The 11% figures are an illustration, as on the other industry pages.

Sample Business: CV Kode Rapi Fiktif (Fictitious) · Tax Period: October 2026 (Fictitious Data)

Sample 4 Fictitious VAT Transactions — CV Kode Rapi Fiktif (October 2026)
Transaction TypeCounterparty (Fictitious)Tax Base (Fictitious)VAT 11% (Fictitious)Coretax Validation Note
Down payment before the system is delivered PT Project Digital Fiktif IDR 30,000,000 IDR 3,300,000 Invoice when the down payment is received (Art. 31(2)(b))
Stage payment PT Project Digital Fiktif IDR 70,000,000 IDR 7,700,000 Invoice on the stage payment for a partial delivery (item c)
System-maintenance retainer PT Rawat Sistem Fiktif IDR 15,000,000 IDR 1,650,000 The 2% Article 23 withholding does not reduce the tax base
VAT-registered subcontractor input invoice PT Subkon Kode Fiktif IDR 20,000,000 IDR 2,200,000 Credited because a valid Tax Invoice exists

FICTITIOUS SUMMARY RECAP

Service tax base
IDR 115,000,000
Output VAT (11% illustration)
IDR 12,650,000
Credited input VAT (illustration)
IDR 2,200,000
Return status (fictitious)
Net payable IDR 10,450,000

All entity names, counterparties, and figures above are a labeled fictitious example, not real client data and not a project Neracia has delivered.

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 — IT & Software 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.

INITIAL NO-COST & ZERO-RISK TRIAL

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

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.

Claim Free 10-Invoice Check on WhatsApp Claim via Email Discuss Other Needs ↗

FREQUENTLY ASKED QUESTIONS · CORETAX VAT

Frequently Asked Questions
for IT & Software Services.

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

When is a 30% down payment invoiced if it arrives before the application is finished?

When the down payment is received, because payment precedes delivery. The basis is PER-11/PJ/2025 Article 31(2)(b). The next stage is invoiced when the progress payment for the delivered portion is received.

Rujukan: PER-11/PJ/2025 Pasal 31 ayat (2)

The client withholds Article 23 on the software service. Does the invoice tax base fall by the same amount?

No. PMK 141/PMK.03/2015 computes Article 23 on the gross amount excluding VAT. The withholding reduces the payment, not the tax base on the Tax Invoice.

Rujukan: PMK Nomor 141/PMK.03/2015

Is designating Neracia as a Drafter for a software house safe?

It is safe when the appointment uses the Assign Role Drafter feature under PMK 44/2026. Neracia does not receive the main password, passphrase, or OTP. Submission and payment remain with the company’s officers.

Rujukan: PMK Nomor 44 Tahun 2026

VERIFIED STATUTORY REGULATIONS

Official Legal Basis & DJP Regulations

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

Pasal 4 ayat (1) UU PPN

Item c for domestic services; items d and e for use from outside the customs territory

Official MoF / DJP Copy ↗

PP Nomor 49 Tahun 2022 Pasal 10

The list of exempt strategic services; software services are not on that list

Official MoF / DJP Copy ↗

PER-11/PJ/2025 Art. 31 and Art. 44

Invoices on down payments or stage payments, and the 20th upload deadline

Official MoF / DJP Copy ↗

PMK Nomor 141/PMK.03/2015

Article 23 withholding on software, hardware, computer-system, and website services

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.

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 IT & Software 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.

🎁 Free 10-Invoice Sample Check

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.

Claim Free 10-Invoice Check via WhatsApp Send Sample via Email
WhatsApp +62 813-8223-7380 Email [email protected] Open Contact Form ↗