Six Criteria That Can Block a PKP’s Invoice Creation Access
November 3, 2025 • Ben Asmadeus
The Directorate General of Taxes (DGT) issued Regulation No. PER‑19/PJ/2025, which defines six criteria that can deactivate a Taxable Entrepreneur’s (PKP) electronic invoice creation access. The rule applies nationwide and took effect in 2025.
The criteria include administrative violations such as late tax payments or filings and repeated errors in e‑invoice usage. A PKP affected by the block may submit a clarification under Article 3 paragraph (1) of PER‑19/PJ/2025.
When the clarification is approved, the invoice‑creation access is restored, allowing the PKP to resume business operations without interruption. This procedure aims to strengthen tax compliance and curb misuse of the e‑invoice system.
Source: DDTCNews