Periodic Value -Added Tax (VAT) Return must be filed by a Taxpayer that has been registered as a VAT Enterprise. The due date for Periodic VAT Return filing is no later than the end of the month immediately following the end of the Tax Period, whether or not the VAT Enterprise makes any transaction.
A Periodic VAT Return is used to report and account for the calculation of VAT and Sales Tax on Luxury Goods owed and to report on:
- The crediting of input tax against output tax; and
- Tax payments or settlements made by the VAT Enterprise themselves and/or through another party in a Tax Period, in accordance with the tax laws and regulations.
How to File a Periodic VAT Return
Any VAT Enterprise must file their Periodic VAT Return electronically. The Periodic VAT and Sales Tax on Luxury Goods Return must be filed on https://web-efaktur.pajak.go.id/.
Special Provisions for Periodic VAT Return Filing
Periodic VAT Return 1111 filed electronically must be enclosed with all electronic Tax Return Appendices prepared according to the procedures established by the Directorate General of Taxes.
As a VAT Enterprise, you must file your Output Tax Register on domestic deliveries using Tax Invoices on Periodic VAT Return 1111, specifically Form 1111 A2, for the same Tax Period as the date of the Tax Invoices.
Input Tax that by law can be credited but is not calculated must be filed on Form 1111 B3.
If you are a:
- Retailer VAT Enterprise; or
- VAT Enterprise delivering specifically regulated Taxable Goods and/or Services;
you are allowed to file your Tax Invoices on Periodic VAT Return 1111 accumulatively.
Any VAT Enterprise not meeting the above criteria but filing their Tax Invoices on Periodic VAT Return 1111 accumulatively will be considered filing incorrectly and may be subject to penalties in accordance with the tax laws and regulations.