In accordance with PER-03/PJ/2022 article 18 paragraph (1), electronic tax invoices (e-invoices) must be uploaded and approved by the Directorate General of Taxes (DJP) no later than the 15th of the following month after the date the e-invoice was created. This provision only applies from April 1, 2022.
As is known, in Article 22 paragraph (1) PER-03/PJ/2022, taxable entrepreneurs (PKP) can correct or replace tax invoices that are incorrectly filled in or written so that they do not contain correct, complete and clear information. Apart from that, the deadline for uploading a replacement tax invoice is no later than the 15th of the following month from the date the replacement tax invoice was created.
Mitra Konsultindo Group
Tax Consultants | Accounting, Financial Reporting | Audit | Business Management Consultants | Company Establishments, Business Licenses | Other Business Solutions
Hotline (Call/WA/SMS): 082-11-22-900-33
Website: mitrakonsultindo.co.id