Appendix: PPN Information Detail
Invoice Type
Depending on which Lampiran in the SPT Masa PPN 1111 you want to assign your Invoice to, you need to provide one of the value below in the taxSummary.ppn.invoiceType parameter.
| Value | Transaction Type | Description |
|---|---|---|
A1 | Formulir 1111 A1 | Export of Tangible Goods, Intangible Goods and/or Services |
A2 | Formulir 1111 A2 | VAT Output on Domestic Sales With Tax Invoice |
B1 | Formulir 1111 B1 | VAT Input Creditable on Import Goods and Use of Intangible Goods/Services from Outside Customs Area |
B2 | Formulir 1111 B2 | VAT Input Creditable on Sales of Domestic Goods/Services |
B3 | Formulir 1111 B3 | VAT Input Non-Creditable or With Facility |
Tax Invoice Combination
Based on the Invoice Type you selected before, there are still various combination of PPN Information that you need to choose.
For example, if you want to issue a Faktur Pajak to another Private Company, most probably the taxSummary.ppn will have the following information: an invoiceType of A2 and documentType of 1 and a transactionDetail of 1.
Faktur Pajak
A2 Invoice (VAT Output)
| Document Type - Additional Document Type | Description | Transaction Detail | Description |
|---|---|---|---|
1 - null | Tax Invoice | 1 | 01 - Transaction with a party not collecting VAT |
2 | 02 - Transaction with a state treasurer | ||
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
7 | 07 - Submission of VAT that was not collected * | ||
8 | 08 - Submission for VAT Exempt * | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
5 - 1 | Tax invoice replacement - Tax Invoice | See above. | |
4 - 1 | Tax invoice cancellation - Tax Invoice | See above. | |
2 - 1 | Credit Note - Tax Invoice | See above. | *Additional Transaction Detail is mandatory. |
| Transaction Detail | Additional Transaction Detail | Description |
|---|---|---|
7 | 1 | Free Zone |
2 | Bonded Hoarding | |
3 | Grant and Foreign Aid | |
4 | Avtur | |
5 | Others | |
6 | Contractor Work Agreement for Coal Mining Generation I | |
7 | Submission of fuel oil for Overseas Marine Transport Ship | |
8 | Submission of taxable services related to certain transport equipment | |
9 | Delivery of specific Taxable Goods in Special Economic Zone | |
10 | Certain strategic Taxable Goods are anode slime | |
8 | 1 | Particular Taxable Goods and Taxable Services |
2 | Strategic Particular Taxable Goods in accordance with Government Regulation number 12 year 2001 | |
3 | Services Airport Affairs | |
4 | Others | |
5 | Strategic Particular Taxable Goods in accordance with Government Regulation number 81 year 2015 | |
6 | Strategic Delivery of Certain Port Services for overseas sea transport |
B2 Invoice (VAT Input)
All the combinations below are valid for taxSummary.ppn.invoiceType that has the value B2.
| Document Type - Additional Document Type | Description | Transaction Detail | Description |
|---|---|---|---|
1 - null | Tax Invoice | 1 | 01 - Transaction with a party not collecting VAT |
2 | 02 - Transaction with a state treasurer | ||
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
7 - 1 | Tax invoice replacement - Tax Invoice | See above. | |
6 - 1 | Tax Invoice Cancellation - Tax Invoice | See above. | |
4 - 1 | Credit Note - Tax Invoice | See above. | |
B3 Invoice (VAT Input)
All the combinations below are valid for taxSummary.ppn.invoiceType that has the value B3.
| Document Type - Additional Document Type | Description | Transaction Detail | Description |
|---|---|---|---|
1 - null | Tax Invoice | 1 | 01 - Transaction with a party not collecting VAT |
2 | 02 - Transaction with a state treasurer | ||
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
7 | 07 - Submission of VAT that was not collected | ||
8 | 08 - Submission for VAT Exempt | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
7 - 1 | Other Replacement Documents - Tax Invoice | See above. | |
6 - 1 | Other Cancellation Documents - Tax Invoice | See above. | |
4 - 1 | Other Credit Note Documents - Tax Invoice | See above. | |
Other Documents
A1 Invoice (VAT Output - Export)
All the combinations below are valid for taxSummary.ppn.invoiceType that has the value A1.
| Document Type - Additional Document Type | Description | Transaction Detail | Description |
|---|---|---|---|
7 - null | Export Declaration | BKP | Taxable Goods Tangible Exports |
BKP TB | Taxable Goods Intangible Exports | ||
JKP | Taxable Services Exports | ||
5 - 7 | Other Replacement Documents - Export Declaration | BKP | Taxable Goods Tangible Exports |
BKP TB | Taxable Goods Intangible Exports | ||
JKP | Taxable Services Exports | ||
4 - 7 | Other Cancellation Documents - Export Declaration (PEB) | BKP | Taxable Goods Tangible Exports |
BKP TB | Taxable Goods Intangible Exports | ||
JKP | Taxable Services Exports |
A2 Invoice (VAT Output)
All the combinations below are valid for taxSummary.ppn.invoiceType that has the value A2.
| Document Type - Additional Document Type | Description | Transaction Detail | Description |
|---|---|---|---|
3 - null | Document identical as a tax invoice | 1 | 01 - Transaction with a party not collecting VAT |
2 | 02 - Transaction with a state treasurer | ||
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
7 | 07 - Submission of VAT that was not collected | ||
8 | 08 - Submission for VAT Exempt | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
5 - 3 | Other Replacement Documents - Document identical as a tax invoice | See above. | |
4 - 3 | Other Cancellation Documents - Document identical as a tax invoice | See above. | |
B1 Invoice (VAT Input - Import)
All the combinations below are valid for taxSummary.ppn.invoiceType that has the value B1.
| Document Type - Additional Document Type | Description | Transaction Detail | Description |
|---|---|---|---|
2 - null | Import Declaration and Proof of Tax Deposit (PIB & SSP) | BKP | Import of Taxable Goods |
3 - null | Proof of Tax Deposit (SSP) | BKP | Import of Taxable Goods |
BKP TB | Use of Intangible Taxable Goods | ||
JKP | Use of Taxable Services | ||
7 - 2 | Other Replacement Documents - Import Declaration and Proof of Tax Deposit (PIB & SSP) | BKP | Import of Taxable Goods |
7 - 3 | Other Replacement Documents - Proof of Tax Deposit (SSP) | BKP | Import of Taxable Goods |
BKP TB | Use of Intangible Taxable Goods | ||
JKP | Use of Taxable Services | ||
6 - 2 | Other Cancellation Documents - Import Declaration and Proof of Tax Deposit (PIB & SSP) | BKP | Import of Taxable Goods |
6 - 3 | Other Cancellation Documents - Proof of Tax Deposit (SSP) | BKP | Import of Taxable Goods |
BKP TB | Use of Intangible Taxable Goods | ||
JKP | Use of Taxable Services |
B2 Invoice (VAT Input)
All the combinations below are valid for taxSummary.ppn.invoiceType that has the value B2.
| Document Type - Additional Document Type | Description | Transaction Detail | Description |
|---|---|---|---|
5 - null | Document identical as a tax invoice | 1 | 01 - Transaction with a party not collecting VAT |
2 | 02 - Transaction with a state treasurer | ||
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
7 - 5 | Other Replacement Documents - Document identical as a tax invoice | See above. | |
6 - 5 | Other Cancellation Documents - Document identical as a tax invoice | See above. | |
B3 Invoice (VAT Input)
All the combinations below are valid for taxSummary.ppn.invoiceType that has the value B3.
| Document Type - Additional Document Type | Description | Transaction Detail | Description |
|---|---|---|---|
5 - null | Document identical as a tax invoice | 1 | 01 - Transaction with a party not collecting VAT |
2 | 02 - Transaction with a state treasurer | ||
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
7 | 07 - Submission of VAT that was not collected | ||
8 | 08 - Submission for VAT Exempt | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
2 - null | PIB & SSP | 1 | 01 - Transaction with a party not collecting VAT |
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
7 | 07 - Submission of VAT that was not collected | ||
8 | 08 - Submission for VAT Exempt | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
3 - null | Proof of Tax Deposit (SSP) | 1 | 01 - Transaction with a party not collecting VAT |
2 | 02 - Transaction with a state treasurer | ||
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
7 | 07 - Submission of VAT that was not collected | ||
8 | 08 - Submission for VAT Exempt | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
8 - null | Import Declaration (PIB) | 1 | 01 - Transaction with a party not collecting VAT |
2 | 02 - Transaction with a state treasurer | ||
3 | 03 - Transaction with a party besides state treasurer | ||
4 | 04 - Other Value Tax base | ||
6 | 06 - Other submission | ||
7 | 07 - Submission of VAT that was not collected | ||
8 | 08 - Submission for VAT Exempt | ||
9 | 09 - Delivery of Assets (article 16D UU PPN) | ||
7 - 2 | Other Replacement Documents - PIB and SSP | See above. | |
7 - 3 | Other Replacement Documents - Proof of Tax Deposit (SSP) | ||
7 - 5 | Other Replacement Documents - Document identical as a tax invoice | ||
7 - 8 | Other Replacement Documents - Import Declaration (PIB) | ||
6 - 2 | Other Cancellation Documents - PIB and SSP | See above. | |
6 - 3 | Other Cancellation Documents - Proof of Tax Deposit (SSP) | ||
6 - 5 | Other Cancellation Documents - Document identical as a tax invoice | ||
6 - 8 | Other Cancellation Documents - Import Declaration (PIB) | ||