This is the Rule of the Tax Invoice, Entrepreneurs Know the Tax They Need to Know!

Illustration - substitute tax invoice (photo: Freepik)

YOGYAKARTA - The rules for the tax invoice of the Substitute are an important thing that must be understood by Taxable Entrepreneurs (PKP) in carrying out tax obligations.

The substitute tax invoice is an e-invoice issued to correct errors on the previous tax invoice.

The rules for the substitute tax invoice are contained in the Regulation of the Director General of Taxes Number PER-11/PJ/2025 concerning the Reporting Provisions for Income Tax, Value Added Tax and Stamp Duty in the Implementation of the Tax Administration Core System.

So, how is the provision for making a substitute tax invoice? Check out the complete information in the article below.

Substitute Tax Invoice Rules

The substitute invoice is a substitute tax invoice is a tax invoice that is made to replace the previous tax invoice that has errors. This invoice does not delete the transaction that has occurred, but rather corrects the data to match the actual condition.

Referring to Article 28 paragraph (1) of the above Tax Director General Regulation, taxable entrepreneurs (PKP) can make corrections or replacement of tax invoices if there are errors in the previous preparation of tax invoices, for example due to the wrong name of the vendor, sales price, funds, and so on.

The substitute tax invoice is printed with the e-invoice module. The substitute tax invoice has the same date as the date of the normal tax invoice (which is revised/replaced), in accordance with the date of the first tax invoice issued.

The substitute tax invoice must include a statement that the invoice is a substitute, and use the same serial number as the tax invoice that was replaced. This is to make it easier for the DJP to trace the history of changes to invoice data.

Furthermore, if the substitute tax invoice is issued after the return note and/or cancellation note for the replaced tax invoice, then the calculation in the substitute tax invoice must take into account the return note and/or cancellation note that has been made previously.

Here are some important points about the substitute tax invoice rules:

Fix an error when creating e-invoices.

The main function of the Substitute Tax Invoice is to correct errors that occur when creating an e-Invoice. Errors that can be corrected through a substitute invoice include:

Error in the transaction detail code on the tax invoice number Error in invoice reference filling The name and address of the counterparty are not appropriate Writing of goods or services items Error in unit price Inaccuracies in the value of DPP, VAT, and/or PPnBM Error in the filling of down payment or payment terms

With the substitute tax invoice, tax data becomes more accurate and in accordance with the actual transaction conditions.

Rules for Making Substitute Tax Invoices

The substitute tax invoice can only be issued by the PKP and does not use the new Tax Invoice Serial Number (NSFP). The change only occurs in the status code of the invoice, specifically the third digit, which was originally worth 0 on the normal invoice to 1 on the substitute tax invoice. This provision applies to the first replacement and subsequent replacements.

Status and Date of Substitute Tax Invoice

In the e-Invoice system, the status of the replaced tax invoice will change from "Normal" to "Replaced". Meanwhile, the new issued replacement tax invoice will be in the status of "Normal-Replacement".

The date on the substitute e-Invoice is filled in according to the date of creation of the substitute invoice. However, the reporting must still be carried out in the PPN Period SPT in the same tax period as the reporting period of the normal tax invoice.

Reporting of Substitute Tax Invoice in the PPN Period SPT

When reporting the PPN Period SPT, the replaced tax invoice will be recorded with a value of 0 (zero) in the DPP, PPN, or PPN and PPnBM columns. Conversely, the actual transaction value will be reflected on the replacement tax invoice.

It should be noted that the Substitute Tax Invoice can only be created after the normal tax invoice status is "Approval Sukses". This is an important requirement so that the invoice correction process can be carried out correctly and in accordance with the applicable tax provisions.

This is information about the rules for tax invoices. Get updates on other featured news only at VOI.id.