What accountants need to know about e-invoicing in Indonesia

Published Friday 6 November 2026

Table of contents

• How does e-invoicing work and why does it matter?
• The e-invoicing process
• E-invoicing in Indonesia through e-Faktur and Coretax
• E-invoicing requirements around the world
• 3 e-invoicing benefits for accountants and bookkeepers
• How Xero supports practices embracing digital invoicing
• Streamline your clients’ invoicing with Xero
• FAQs on e-invoicing for accountants

Key takeaways

• E-invoicing is growing worldwide, and some countries, including Belgium, already make it a legal requirement for business invoices.
• In Indonesia, e-Faktur created in Coretax need upload and approval from the Directorate General of Taxes (DJP) by day 20 of the following month.
• From 1 October 2026, Coretax corrections for tax periods from January 2025 replace the original return in full and can stop a pending refund.
• E-invoices land directly in accounting software, so your clients spend less time on invoice admin and your practice gains capacity for advisory work.

How does e-invoicing work and why does it matter?

E-invoicing allows businesses and government agencies to send and receive invoices digitally, without the need for paper or emailed documents.

E-invoices are sent on digital networks and land directly in the recipient’s accounting software, so less time goes on inputting transaction details. Traditional invoices need downloading from emails, uploading to software, and typing in by hand; e-invoices automate these steps.

For small businesses, e-invoicing can open up international trade opportunities. This is especially true for those who join the global Peppol e-invoicing network, which is used across Europe, New Zealand, Singapore, Australia, and more.

Some countries already have e-invoicing mandates, which make using this system and process a legal requirement. Before getting into e-invoicing requirements, here’s a closer look at how e-invoicing works.

What is e-invoicing

E-invoicing is a method of exchanging invoices between accounting systems. Instead of sending a PDF or online invoice, you can send the invoice straight to a client’s accounting system via a secure e-invoicing network.

Specific networks and e-invoice formats can vary by country, but the core concept remains the same: it’s an automated data transfer between accounting systems. When your client receives a supplier’s e-invoice, there’s no need to type the details into software or upload a copy. The transaction information is automatically captured in the right place.

Businesses don’t need to use the same accounting system for e-invoicing as their suppliers or customers, either. As long as they’re on the same e-invoicing network (covered later in this guide), they can receive e-invoices from all suppliers.

Benefits of e-invoicing include:

• less invoicing admin and fewer errors
• international trade opportunities
• increased security and legitimacy, since it’s harder to falsify an e-invoice on a secure network
• better cash flow visibility, with supplier invoices automatically added as bills
• compliance with local tax regulations where e-invoicing is mandatory

The e-invoicing process

The e-invoicing process is virtually the same whichever software you and your clients choose, and wherever they trade:

• Invoice creation: E-invoices are drafted as structured digital data, which means their information is standardised so they can be submitted digitally and received by the customer. With e-invoicing software, creating an e-invoice is as simple as creating a traditional one.
• Network transmission: When you or your client sends the e-invoice, it travels via a digital network. One example is Peppol, an open and secure network trusted by businesses and governments throughout Europe, Australia, New Zealand, and Singapore.
• Automated data capture: E-invoices use digital signatures and encryption to keep data safe, and they arrive in the recipient’s accounting system with all the transaction information filled out. In accounting software like Xero, the e-invoice appears as a draft bill to be paid.
• Better records and audit trail: E-invoicing provides a clear data trail. This makes it easier to trace documents and payments, and validate them.

E-invoicing is still in its early days. Some countries mandate e-invoicing for trade with government agencies, while others require e-invoices for trade between businesses too.

Your clients can start before it’s mandatory, though. They can register today and use e-invoicing processes to simplify their invoice admin.

E-invoicing in Indonesia through e-Faktur and Coretax

For your Indonesian clients, e-invoicing already comes with a firm monthly deadline. Businesses registered for value added tax (VAT) issue VAT invoices, or Faktur Pajak, electronically as e-Faktur. They create and upload each one through Coretax, the core tax system run by the Directorate General of Taxes (DJP).

Getting this right means your clients’ e-Faktur are approved on time, with no rejected invoices and less risk of penalties. For your practice, it means running Coretax uploads and corrections as a repeatable service across your whole client base.

E-Faktur upload deadlines in Coretax

Under Article 44(1) of DJP regulation PER-11/PJ/2025, e-Faktur created in Coretax must be uploaded and approved by DJP by day 20 of the month after creation. Transitional rules can differ for some users, such as businesses still on the older e-Faktur desktop or host-to-host channels.

According to the Indonesian Tax Consultants Association (IKPI), this later e-Faktur upload deadline replaced the earlier day 15 cut-off. DJP now assigns the tax invoice serial number automatically on approval, so clients no longer request serial numbers before uploading.

The next two deadlines are 20 November 2026 for e-Faktur created in October 2026 and 20 December 2026 for those created in November 2026. Say a client creates an e-Faktur on 12 October 2026: uploaded and approved by 20 November, it’s valid. Uploaded on 21 November, it’s rejected and doesn’t count as a valid tax invoice.

What PER-12/PJ/2026 changes for corrections in Coretax

Regulation PER-12/PJ/2026 has changed how corrections (pembetulan) to tax returns work in Coretax. Under the “replace” scheme, the last corrected return becomes the basis for a client’s tax rights and obligations, DJP reports. It applies to corrections filed from 1 October 2026 for tax periods from January 2025 onward; earlier periods follow the previous rules.

The scheme covers monthly VAT and luxury-goods tax (PPN and PPnBM) returns and annual personal and corporate income tax returns. It also covers monthly income tax (PPh) returns for Article 21/26 withholding and unified PPh.

Timing matters when a refund is involved. Under Article 129A, correcting an overpaid return stops a pending refund request, as long as no refund decision has been issued yet. For refunds handled through an audit, the request stops only if the audit hasn’t started yet, as IKPI’s summary of PER-12/PJ/2026 outlines.

How your practice can manage Coretax uploads and corrections

Across a full client list, these rules reward a consistent process. Here are practical ways to build Coretax work into your practice:

• Keep a deadline calendar that flags day 20 for every VAT-registered client
• Review invoice data before upload, so each e-Faktur matches the client’s sales records
• Check for open refund requests before your team submits a corrected return
• Assign one team member to own uploads and approvals for each client

Your clients’ sales invoices in Xero give your team one place to check invoice details before uploading in Coretax. With the routine work under control, your client conversations can focus on cash flow and VAT planning.

E-invoicing requirements around the world

Different countries use different e-invoicing models, and understanding these differences can help you prepare clients for compliance.

For global context, Belgium built on its business to government (B2G) mandate by making business to business (B2B) e-invoicing mandatory from 1 January 2026. Trade deals are moving the same way: the UK–Singapore Digital Economy Agreement (DEA), agreed in February 2022, covers digital trade between the two countries. Faster invoice delivery also appeals to small businesses that want steadier cash flow.

The three main e-invoicing models are:

• Network-based model: This requires businesses to use specific e-invoicing networks, like Peppol. These secure networks let different accounting systems communicate, so your clients don’t need the same software as their suppliers or customers.
• Tax authority validation model: E-invoices must be validated by tax authorities or authorised providers before or shortly after being sent. This gives tax agencies real-time visibility and helps prevent fraud.
• Direct exchange model: Businesses send e-invoices directly between parties without government approval. This offers more flexibility, but businesses must keep accurate records for potential audits.

The following e-invoicing requirements are good general guidance, though it’s always worth checking the specific technical requirements where you and your clients are based:

• The e-invoice should cover the same information as a traditional invoice
• The e-invoice can use traditional electronic data interchange (EDI) standards, PDF, XML, or CSV
• The data must be authentic and complete, typically through digital signatures, EDI systems, and internal controls that create a reliable audit trail

E-invoicing software lets businesses send digital invoices that meet the standards above. This can be compatible accounting or enterprise resource planning (ERP) software, which acts as an access point to the e-invoicing network. Once sent, the invoice lands in the recipient’s accounting software, ready to pay and file away.

E-invoicing and tax regulations

E-invoicing can help businesses and government agencies with tax compliance. Creating and sending e-invoices is completely digital, with no manual entry into accounting software. This saves businesses admin time and removes the risk of mistyping transaction information.

E-invoicing also helps many jurisdictions with tax collection and fraud prevention. When e-invoices are submitted via tax agency portals, these agencies get quicker visibility over transactions. Email tampering becomes less of a risk, and there’s a clear trail for each transaction, which supports the fraud prevention advice you give clients.

3 e-invoicing benefits for accountants and bookkeepers

When your clients use e-invoicing, you can spend less time on invoice processing and more time helping them with their cash flow.

E-invoicing is a tax requirement in many countries, and it also gives businesses a secure, fast system for sending and receiving invoices. So whether there’s a mandate or not, there’s plenty to be gained from switching to e-invoicing.

1. Shorten the cash flow cycle

E-invoices are delivered straight to the recipient’s accounting software, with no downloading or uploading. This makes it easier for clients to see exactly what’s due to be paid, and could help them manage their cash flow cycles better.

E-invoices use structured data, so the sender must include information that the recipient’s software can read, process, and capture. That means less back-and-forth between clients and suppliers to confirm invoice details, which could help invoices get paid sooner. Pairing invoices with online payment gateways gives customers a quick way to pay, too.

2. Reduce admin time

There are many ways to create and send invoices to customers, like emailing a PDF or posting a paper copy. In both cases, the recipient still needs to open the invoice and enter the data into their own accounting system. This manual process takes time away from you, your clients, and their customers, and any adjustments can delay payment further.

E-invoices go straight into the recipient’s accounting system, which removes manual data entry and reduces the risk of errors for your clients and their customers. It also means you and your team spend less time on admin and more time advising clients on the strategic side of their business.

3. Facilitate cross-border business

The global accessibility of e-invoicing means more countries have started accepting it as best practice and, sometimes, a mandatory standard. Many countries use the global Peppol network for e-invoicing, which makes it easier for clients to invoice across borders.

How Xero supports practices embracing digital invoicing

E-invoicing does away with tiresome data entry. Instead of updating your clients’ accounting systems by hand, you can focus on advising and supporting them with their long-term financial goals.

As more governments mandate e-invoicing, accountants and bookkeepers can shift their role towards trusted advisor, with compliance support as one part of a wider service.

Xero is a single piece of software you can use across practice and client accounting tasks. It supports digital invoicing and digital records, which saves you time and frees you up to focus on advisory work.

Xero supports digital records

Xero gives you one central place to store digital records, track your clients’ finances, and help them prepare tax returns. Because Xero is cloud-based, you can access client records from anywhere with an internet connection. For clients still on paper, start by helping them move their records to the cloud.

These records flow into other Xero features and connected apps. You can use accurate client data to compile reports, prepare tax returns, and help clients plan ahead. It all happens inside a single piece of software.

Where Xero supports e-invoicing in your clients’ markets, they can send e-invoices from within Xero. There’s no additional software to download or new program to learn.

Xero is easy to use and affordable

Xero has the tools to help you and your clients run successful businesses. Collaborating with clients in Xero is simple. You can give clients individual access to see how their business is performing and upload documents for you to review.

Automate admin like bank reconciliation and financial reporting, so you spend less time inputting data and more time helping clients understand the numbers. For clients who aren’t ready for e-invoicing yet, digital invoicing and automated payment reminders encourage customers to pay on time.

You can see your practice’s and clients’ financial positions more clearly with customisable reports and forecasts. Connect your favourite tools from the Xero App Store to save time working across different platforms, too.

Streamline your clients’ invoicing with Xero

Online invoicing, where you use accounting software to send digital invoices to customers and clients, is fast, secure, and simple to track. With Xero, you can quickly see which invoices have been sent, who has paid, and what’s outstanding. Set up automatic reminders for your practice or clients to nudge late payers.

Since digital invoices are sent from Xero, it’s easy to reconcile each payment with the copy of the invoice stored in Xero. There’s no more searching through a lengthy email chain for an attached invoice.

When you or your clients receive an e-invoice in Xero, it’s automatically drafted as a bill, which frees time for strategic client work. Try Xero with your practice and clients and get one month free. Join the partner program to get a free Xero subscription for your practice and Xero Partner Hub to manage your client portfolio.

FAQs on e-invoicing for accountants

These frequently asked questions cover what accountants and bookkeepers might ask about e-invoicing for their clients.

Can your clients use e-invoicing if their suppliers use different accounting software?

Yes, as long as your clients and their suppliers are on the same e-invoicing network, such as Peppol. The standardised e-invoice format is what lets different accounting systems exchange invoices.

How do e-invoicing networks ensure security?

E-invoicing networks use digital signatures and encryption, which turns information into secret code, to keep data secure. Because e-invoices skip the download, email, and re-upload steps of traditional invoices, there are fewer points where an invoice can be intercepted or altered.

How does e-invoicing improve your client’s cash flow?

Customers get everything they need to pay in their own software straight away, with no downloading or uploading on their side. Your client also gets earlier visibility of incoming bills, which makes it easier to plan outgoing payments.

When do Indonesian businesses need to upload e-Faktur invoices?

E-Faktur created in Coretax need upload and DJP approval by day 20 of the month after creation, though transitional rules can differ for some users. DJP approval is what makes the e-Faktur a valid tax invoice, so uploading well before day 20 leaves time to fix any errors.