The provision regarding certain documents whose status is treated as equivalent to a Tax Invoice was previously stipulated in Director General of Tax Regulation Number PER-13/PJ/2019 (“PER-13”), which specified 16 types of certain documents whose status is treated as equivalent to a Tax Invoice.

Effective from 1 August 2021, the number of certain documents treated as equivalent to a Tax Invoice has become 25 types.  In addition, there are two other revisions from PER-13. This is stipulated through Director General of Tax Regulation Number PER-16/PJ/2021 (“PER-16”). With the enactment of PER-16, PER-13 is revoked and declared null and void.

The additional nine types of documents treated as equivalent to a Tax Invoice are as follows:

1. receipt for payment produced by a Distribution Operator on sale of usage units (pulsa) and/or receipt of commission/fee in connection with distribution of tokens and/or vouchers;
2. evidence of collection of VAT on utilization of Intangible Taxable Goods and/or Taxable Services from outside the Customs Territory within the Customs Territory through Trading Through Electronic System (PMSE);
3. document for release of goods from a Bonded Zone which constitutes delivery of Taxable Goods and/or Taxable Services;
4. SSP (Tax Payment Slip) for payment of VAT on release of Taxable Goods owned by a Foreign Tax Subject from a Bonded Zone to Other Place within the Customs Territory;
5. Special Economic Zone Customs Notification (PPKEK) which states the identity of the owner of the goods for import of Taxable Goods to a Special Economic Zone (SEZ);
6. SSP for settlement of VAT relating to delivery of Taxable Goods and/or Taxable Services by a Business Operator in a SEZ to purchaser and/or recipient of services that is domiciled in Other Place within the Customs Territory, on which at the time of import, utilization, or acquisition VAT is not collected;
7. SSP for settlement of VAT related to release of goods which does not constitute delivery of Taxable Goods by a Business Operator in a SEZ to a purchaser and/or recipient of services domiciled in Other Place within the Customs Territory, on which at the time of import, utilization, or acquisition VAT is not collected;
8. Tax Assessment Notice to collect Input Tax on acquisition of Taxable Goods and/or Taxable Services, import of Taxable Goods, and/or utilization of Intangible Taxable Goods and/or utilization of Taxable Services from outside the Customs Territory within the Customs Territory to which is attached all SSP for settlement of the amount of VAT that still must be paid;
9. Assessment Notice for payment of Import Duty, Excise, and/or Taxes on freight which states the identity of the owner of the goods in the form of name, address, and Tax ID Number, to which is attached the SSP, SSPCP (Customs, Excise and Tax Payment Slip), and/or evidence of collection of tax by the Directorate General of Customs and Excise.

The two clauses of amendment from the previous regulation are as follows:

1. Revision of the provision regarding Export Declarations (PEB) with the obligation to specify the identity of the owner of the goods.
2. Adjustment of the provision for document in the form of SSP for payment of VAT on release or delivery of Taxable Goods or Taxable Services from a Free Trade Zone or Free Port to Other Places within the Customs Territory.