Criteria for Deactivating PKP E‑Invoice Access

The Directorate General of Taxes (DGT) announced that electronic tax invoice (e‑invoice) access for Taxable Entrepreneurs (PKP) can be deactivated. Deactivation applies to PKP who do not meet administrative requirements or violate tax regulations.

Deactivation criteria include late filing of Tax Returns (SPT), outstanding tax arrears, exceeding e‑invoice usage limits, or misuse of invoice data. DGT evaluates compliance data to determine eligibility for access.

Losing e‑invoice access can disrupt sales and tax recording for PKP, thereby encouraging fiscal compliance. Affected PKP may appeal or settle arrears to restore their e‑invoice privileges.