Tax Invoice Access Deactivation: Two DJP Regulations 2025

The Directorate General of Taxes (DGT) has issued two specific regulations, PER‑9/PJ/2025 released in May 2025 and PER‑19/PJ/2025 enacted on 22 October 2025, to govern the deactivation of tax‑invoice creation access. Both rules apply to taxpayers suspected of violating tax obligations. Deactivation prevents the taxpayer from issuing electronic tax invoices.

Under PER‑9/PJ/2025, access may be disabled when there is an indication of issuing or using unauthenticated tax invoices, based on tax intelligence findings. PER‑19/PJ/2025 adds criteria such as failure to fulfill tax duties, for example not withholding tax for three consecutive months, not filing the Annual Tax Return (SPT Tahunan), or not filing the VAT Monthly Return (SPT Masa PPN) for three consecutive months. Affected taxpayers must submit a clarification request together with relevant supporting documents.

Clarifications under PER‑9/PJ/2025 are examined within a maximum of 30 days, while those under PER‑19/PJ/2025 are reviewed within five business days. Approval results in the re‑activation of tax‑invoice access; rejection may lead to revocation of the taxpayer’s registered entrepreneur status or continued deactivation until obligations are met. The measures aim to reinforce tax compliance and prevent misuse of tax invoices.