If you are a Taxable Entrepreneur (PKP) or a business subject to VAT obligations, you might still be adjusting to how VAT reporting works under the new Coretax system implemented by the Directorate General of Taxes (DJP) since 2025.
Previously, PKP typically used the e-Faktur application to create invoices and upload them to DJP. Now, with Coretax, tax invoices can be created directly within the system. For high transaction volumes, data can also be imported via XML files based on official templates.
This article will guide you through how to file VAT in Coretax. Let’s take a closer look!
How to File VAT Periodic Returns (SPT Masa PPN) in Coretax
1. Log In & Check Account Status
- Access the official Coretax portal: coretaxdjp.pajak.go.id
- Log in using your company/entity account
- Make sure you are using a corporate (PKP) account, not a personal account
2. Input Tax Invoices (Output & Input Tax)
Before filing VAT returns, you must record all transactions:
- Output Tax (Faktur Keluaran / FK):
Go to e-Faktur → Output Tax- Enter data manually for small volumes
- For large volumes, import data via Excel → XML templates
- Input Tax (Faktur Masukan / FM):
Enter supplier/vendor invoices under e-Faktur → Input Tax- Process “credit” if the invoice is valid and matches the tax period
3. Validate Invoice Data
Before filing, ensure:
- Output invoices are “Approved”
- Input invoices are “Credited”
This prevents errors during submission.
4. Open VAT Return (SPT Masa PPN) Menu
- Go to SPT → VAT Periodic Return (SPT Masa PPN)
- The system will automatically generate a draft return based on your invoice data
5. Review & Calculate VAT Payable/Credit
The draft will show:
- Total output VAT (from sales invoices)
- Total input VAT (from purchase invoices)
Result:
- If output VAT > input VAT → VAT payable (underpaid)
- If input VAT > output VAT → VAT overpaid / tax credit
6. Submit / Pay & Report
- If VAT is payable:
- The system generates a billing code (e-Billing)
- Pay via official payment channels
- Click “Pay & Report”
- If VAT return is nil (no transactions):
- Still submit the return (select “Nihil”)
- If VAT is overpaid:
- Carry forward as tax credit
- Or apply for a refund (restitution) if applicable
7. Download Proof & Archive
- After submission, download:
- VAT return (SPT)
- Electronic Receipt (BPE)
- Keep these documents for records and audits
Special VAT Scenarios in Coretax
1. Nil VAT (No Transactions)
You still need to submit a VAT return by selecting the “Nihil” option.
2. VAT Underpayment
If output VAT exceeds input VAT:
- Generate billing code
- Pay the tax
- Click “Pay & Report”
- Status will change to “Filed”
3. VAT Overpayment / Credit
- The credit balance is recorded
- Can be carried forward or refunded via restitution procedures
4. VAT for Retail PKP / End Consumers
If using aggregated invoices (“faktur digunggung”):
- Input invoices via XML import template
- Ensure correct format for successful upload
Once recorded, invoices can be credited and reported in the VAT return.
Key Tips for Filing VAT in Coretax
To ensure a smooth process:
- Make sure all invoices are correctly input and formatted
- Use the correct account (corporate/PKP account)
- Check invoice status before submitting
- Save all supporting documents (invoices, SPT, BPE)
- Use the ledger feature to monitor tax history
Electronic Certificates in Coretax: Are They Important for VAT Reporting?
After understanding how to file VAT in Coretax, you may wonder how to ensure legal validity for your invoices and tax reports.
Coretax provides two main methods for signing digital documents:
1. DJP Authorization Code
Suitable for individual taxpayers or small-scale reporting. It can be used for:
- Filing annual or periodic tax returns
- Manual invoice input
- Submitting e-Filing from personal accounts
However, this method is limited to Coretax and does not provide legal validity outside the system.
2. Certified Electronic Certificate (PSrE)
For PKP, companies, and high-volume users, a certified electronic certificate is highly recommended.
Issued by authorized Electronic Certification Providers (PSrE), it offers:
- Integration with Coretax
- Legally recognized digital signatures (inside and outside the tax system)
- Support for high-volume transactions and formal needs (e.g., aggregated invoices)
It also enhances document security, prevents forgery, and provides a complete audit trail.
With the new Coretax system, VAT reporting—from invoice input to submission and payment—is now more integrated and transparent than ever.
Using an electronic certificate is not just about convenience—it ensures compliance, security, and legal validity in your digital tax processes.
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