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Indonesia Invoice Template (Commercial Invoice, Not a Faktur Pajak)

A free, editable commercial invoice layout for businesses in Indonesia and for foreign suppliers billing Indonesian clients. It names the Indonesian details a commercial invoice usually needs (seller and buyer NPWP, PKP status, the PPN tax base and PPN amount) and explains the difference that matters most: a commercial invoice is not a faktur pajak. Only a business confirmed as a Pengusaha Kena Pajak (PKP) may create a faktur pajak, and since 2025 it must be made electronically in Coretax DJP or e-Faktur, signed electronically and approved by the Directorate General of Taxes (DJP). A business that is not a PKP is prohibited from issuing one. So use this layout, or an InvoiceQuickly PDF, as your commercial invoice or billing document, and create the faktur pajak separately if you are a PKP. The download is an HTML file you can edit in a browser and print or save as PDF.

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Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Seller NPWP (16 digits, or NIK for a resident individual) and NITKU
  • Seller status: PKP or non-PKP
  • Buyer NPWP, NIK or passport number
  • PPN tax base (DPP nilai lain: 11/12 of the price) for non-luxury goods and services
  • PPN at 12% of the tax base, and PPnBM if applicable
  • Number of the related faktur pajak (17-digit code and serial number), once approved

How to Create Your Indonesia Invoice (Not a Faktur Pajak)

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

Indonesian tax rules decide when a PKP must create the faktur pajak, not when the client pays, so agree terms in your contract and print them, for example "Pembayaran melalui transfer bank dalam 30 hari". For a PKP, the faktur pajak is due at the time of delivery, or when payment is received if that comes first, including each instalment or termin. A separate receipt (kuitansi) that acknowledges payment of more than Rp5,000,000 is subject to Rp10,000 stamp duty (bea meterai) under Law 10 of 2020.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Indonesia's PPN (Pajak Pertambahan Nilai, VAT) rate is 12% from 1 January 2025 under PMK 131 of 2024, but for goods and services that are not luxury goods the 12% applies to a tax base of 11/12 of the selling price (DPP nilai lain), so the PPN equals 11% of the price. Luxury goods subject to PPnBM pay 12% on the full price. Only PKPs charge PPN; businesses with annual turnover up to Rp4.8 billion can stay non-PKP. The faktur pajak must show the seller's name, address and NPWP, the buyer's NPWP, NIK or passport number, the goods or services, the price and any discount, the PPN and PPnBM, the 17-digit code and serial number, the date and the authorised signatory. InvoiceQuickly applies one tax percentage per invoice, copies saved tax IDs to new invoice PDFs, does not offer rupiah (IDR) in its editor and cannot create or upload a faktur pajak.

Industry context (2026)

Indonesia changed both the PPN calculation and the faktur pajak system in 2025. PMK 131 of 2024 raised the nominal rate to 12% from 1 January 2025 while keeping the effective rate at 11% for non-luxury goods and services through the 11/12 tax base, and DJP accepted faktur showing either 11% or 12% on non-luxury sales during a grace period to 31 March 2025. Coretax DJP became the core tax system from 1 January 2025 under PMK 81 of 2024, and from 12 February 2025 DJP again allowed PKPs to use e-Faktur Client Desktop, except for PKPs confirmed after 1 January 2025 and certain transaction types (KEP-54/PJ/2025). PER-11/PJ/2025 set the upload deadline at the 20th of the following month. We found no official change to the PPN rate for 2026. Sources: pajak.go.id; PMK 131/2024 (jdih.kemenkeu.go.id via Internet Archive). Accessed 27 October 2026.

Worked example

PT Karya Nusantara, a PKP consultancy in Jakarta (an illustrative example), completes a Rp120,000,000 advisory project for a client company in October 2026. Its commercial invoice shows the price of Rp120,000,000, the tax base (DPP nilai lain) of 11/12, Rp110,000,000, PPN at 12% of Rp13,200,000, and Rp133,200,000 payable within 30 days, with both NPWP numbers. It also creates the faktur pajak in Coretax DJP for the same amounts, gets DJP's approval by 20 November 2026, and adds the faktur pajak number to its invoice copy. In InvoiceQuickly the consultancy could enter 11% as its single tax rate to reach the same Rp13,200,000, but the PDF would not show the 11/12 tax base and would never be the faktur pajak. A non-PKP freelancer doing the same work would invoice Rp120,000,000 with no PPN.

Common mistakes to avoid

Calling a commercial invoice a faktur pajak

Only a PKP can create a faktur pajak, electronically and with DJP approval. Labelling a PDF "Faktur Pajak" does not make it one, and a non-PKP is prohibited from issuing one.

Charging 12% on the full price for ordinary services

For goods and services that are not luxury goods, 12% applies to 11/12 of the price, so the PPN is 11% of the price. Charging 12% of the full price overcharges the client.

Charging PPN as a non-PKP

A business that has not been confirmed as a PKP does not charge PPN. Adding a PPN line to a non-PKP invoice misleads the client.

Working to the old 15th-of-the-month deadline

Under PER-11/PJ/2025 the faktur pajak must be uploaded and approved by the 20th of the following month.

Invoicing Tips

  • 1Check whether you are a PKP. If your annual turnover stays at or below Rp4.8 billion and you have not registered, you issue commercial invoices without PPN and must not issue a faktur pajak.
  • 2Show the PPN the way DJP calculates it: for a Rp120,000,000 service the tax base is 11/12, Rp110,000,000, and PPN at 12% is Rp13,200,000, the same as 11% of the price.
  • 3PKP? Create the faktur pajak in Coretax DJP (or e-Faktur Client Desktop where DJP still allows it) and make sure it is uploaded and approved by the 20th of the following month.
  • 4Ask business buyers for their 16-digit NPWP and NITKU, and individual buyers for their NIK, before invoicing, because the faktur pajak needs the buyer's identity.
  • 5Invoicing an Indonesian client from outside Indonesia? You do not issue a faktur pajak. Send a commercial invoice and ask the client which details it needs for its own tax records.

Related Resources

Frequently Asked Questions

Is a commercial invoice the same as a faktur pajak?

No. A faktur pajak is the tax invoice a PKP must create electronically for each taxable delivery, signed electronically and approved by DJP. A commercial invoice is the ordinary billing document. A business that is not a PKP is prohibited from issuing a faktur pajak, and DJP treats one issued by a non-PKP as invalid.

What is the PPN rate in Indonesia in 2026?

The rate is 12% under PMK 131 of 2024, in force since 1 January 2025. For goods and services other than luxury goods, the tax base is 11/12 of the selling price, so the PPN works out at 11% of the price. Luxury goods subject to PPnBM pay 12% on the full price.

Who must issue a faktur pajak?

Every Pengusaha Kena Pajak (PKP), for each delivery of taxable goods or services. Businesses whose annual turnover exceeds Rp4.8 billion must register as a PKP. The faktur pajak must be created electronically through DJP's systems.

What is the deadline to upload a faktur pajak?

Under PER-11/PJ/2025 an e-Faktur must be uploaded and approved by the 20th of the month after it was created. Older guidance that says the 15th is out of date.

What is NPWP, and can I use my NIK instead?

NPWP is the taxpayer identification number. Since full implementation on 1 July 2024, a resident individual's NIK (national identity number) serves as the NPWP, other taxpayers use a 16-digit NPWP, and each place of business has a NITKU.

Can InvoiceQuickly create a faktur pajak?

No. InvoiceQuickly creates English-language PDF invoices with one tax rate. It cannot create, sign or upload a faktur pajak, copies saved tax IDs to new invoice PDFs and does not offer rupiah in its editor. It suits non-PKP businesses and foreign suppliers sending commercial invoices.