Coretax VAT Invoices: Create, Approve and Correct Company Tax Invoices

Assign the company account and invoice authority

For a company already registered as Pengusaha Kena Pajak (PKP), the Coretax invoice workflow needs an identified preparer, an authorised invoice signer and a person responsible for following corrections through to the VAT return. This page addresses company output invoices in Coretax; determining PKP eligibility or the VAT treatment of a particular supply requires a separate tax assessment.

Start with the correct taxpayer context. The individual assigned to act for the company signs in to their own account and selects the company through impersonation. Confirm the displayed company before entering a transaction. The DJP company access guide explains this account selection and the assignment of access. Keep company credentials and individual signing responsibilities distinct.

DJP distinguishes a drafter, who fills and creates tax documents, from a signer, who signs them. The PIC can delegate roles through Portal Saya > Profil Saya > Wakil/Kuasa Saya, according to the current role guidance . For operational control, record the named preparer, invoice signer and backup contact against each company; a job title alone does not establish the role visible in Coretax.

For a newly formed business, the entity records arising from company registration in Indonesia should match the taxpayer selected for invoicing. Keep the incorporation handover and the PKP/account-access handover as separate checkpoints, so a completed entity file does not substitute for checking the live invoice account.

Create the output invoice from transaction evidence

A company PKP using Coretax creates an output invoice from its transaction records, saves the entries and passes the invoice to a person with upload authority. Review the commercial evidence before signing: the order or contract, delivery or service record, buyer details and the calculation approved for that transaction should tell the same story.

1. Open e-Faktur and select Pajak Keluaran in the company context.
2. Choose Buat Faktur for manual entry. Complete the transaction document information, buyer information and transaction details from the supporting records.
3. Inspect the transaction details displayed in the table, then choose Simpan.
4. Send the saved record through the company's review handoff, identifying the invoice and any unresolved data questions.
5. Have the authorised person carry out Upload Faktur and the electronic signing sequence described in the following section.

The menu names and the save/upload distinction follow DJP’s invoice creation instructions , checked on October 22, 2026. A saved draft is not evidence that the signing and upload stage has finished. The internal handoff should identify which stage is complete, rather than merely saying that the invoice has been “made”.

For a batch, the same instructions provide Impor Data on the Pajak Keluaran screen: upload an XML file prepared using DJP's template, let the system process it and then perform Upload Faktur. DJP's published creation schemes also include a connected tax application service provider, or PJAP. Choose one controlled route for a batch and compare the expected transaction count with the records actually created; uploading a file and uploading invoices are separate checkpoints.

Before the signer receives the batch, retain a short exception list: which source record is uncertain, who can resolve it and which invoice is affected. This is an internal review recommendation, not an additional government form. It prevents an unanswered buyer-detail question from being hidden inside an otherwise complete batch.

Approve the invoice with the authorised signer

Company approval has two layers: the company's review of the transaction and the authorised electronic upload/signature in Coretax. A finance manager's email can document the first layer, but the operator must still have the system authority required for the second.

If the screen offers only Simpan Konsep and no upload button, inspect authority before recreating the invoice. DJP states that upload is available to the central PIC or a person given the invoice-signing role. A representative assigned to sign must receive the taxinvoice signer role from the central PIC; see DJP’s invoice approval guidance . Give the PIC the company identity and the individual concerned, so the access check addresses the actual account.

For Upload Faktur, DJP's signing sequence instructs the operator to select the signing provider, enter the digital-signature ID and password, choose Simpan and complete Konfirmasi Tanda Tangan. The authorised signer should enter their own signing credentials. Record the resulting response and inspect the invoice list afterwards; a clicked button alone should not close the work item.

If a newly assigned role is not reflected, the official company access guide instructs a user already logged in during the assignment to log out and log in again. Preserve the exact message if the operation still fails. An access problem and a transaction-data problem belong with different owners, even when both interrupt the same invoice.

Read the invoice state before choosing a repair

Use the following matrix as an internal triage aid. Its state distinctions come from DJP's upload-authority guidance and replacement and cancellation guidance ; the owner and evidence columns translate those distinctions into a company handoff. The suggested records are operational controls, not statutory form names.

Each exception needs one next owner and one observable completion event. “Sent to the buyer” records a handoff; it does not prove buyer consent or a changed invoice state. Avoid repeated submissions while responsibility is unclear, and retain the original reference so a later response can be attached to the correct transaction.

Replace or cancel with the buyer and VAT return in view

Choose the remedy from the underlying event. DJP allows replacement for an error in filling or writing an invoice, and cancellation where the transaction is cancelled with supporting evidence, or the invoice should not have been created. Before initiating either operation against the identified original invoice, establish buyer credit status and whether the affected VAT return has already been filed.

Under DJP’s current correction explanation , the seller can replace or cancel without buyer approval if the buyer has not credited the input invoice. If the buyer has credited it, consent is required and the invoice enters waiting for amendment/cancellation. Pending consent, it remains treated as approved and continues into the SPT. After consent, a draft SPT updates automatically; if consent follows filing, the seller must amend the SPT. The old document becomes amended/canceled with a REPLACED/CANCELED watermark.

Build the correction handoff around these dependencies. Give the buyer the original invoice reference, a concise explanation of the error or cancellation, and the document that supports the intended remedy. Ask the buyer to check the relevant invoice in their own account. Keep the consent response with the correction record, then inspect the resulting invoice state and the affected return rather than relying solely on correspondence.

Keep the original document, changed document, reason, responsible people and return treatment together. For a filed VAT return , put the amendment task into the same exception record so invoice repair does not disappear from view before the reporting follow-through. Coordinate the buyer's reporting review where relevant; this article does not establish the buyer's individual input-credit entitlement.

The broader VAT invoice replacement and reconciliation controls help place that correction record within the company's release and accounting process. Preserve a single traceable chain from the original transaction to the final invoice and reporting decision.

Prioritise blocked invoices before the VAT close

Prioritise the earliest unresolved dependency. First settle company context and signer authority for invoices that cannot be uploaded. Next resolve transaction evidence that prevents review. Then pursue buyer consent where the buyer has credited an invoice under correction, with a separate owner watching the return consequences.

At the VAT close, reconcile the exception list to the actual invoice states and return records. Close an item only when the assigned action has observable evidence; keep a pending consent or return amendment open with its owner and next follow-up. Where the transaction's tax treatment is disputed, resolve that question before choosing a replacement or cancellation route.