Tax Invoice with Wrong Price Can Be Replaced

The tax contact center (Kring Pajak) of Indonesia’s Directorate General of Taxes announced on Monday, 8 December 2025 that a tax invoice in which the selling price is mistakenly swapped with the quantity can be corrected by issuing a replacement tax invoice. The error often arises when the selling price and quantity are entered in the wrong columns.

A tax invoice (official receipt of VAT) must contain accurate, complete, and clear information. Under Article 48(1) of PER‑11/PJ/2025, a taxable entrepreneur (PKP) may amend an erroneous invoice, except for mistakes in buyer identification covered by Article 33(b). The replacement invoice is created through the e‑Faktur system, and its date is the day of issuance.

The replacement invoice must be reported in the VAT return (SPT Masa PPN) for the same tax period, ensuring the taxpayer’s compliance and avoiding potential penalties. Thus, taxpayers can maintain compliance without repeating the transaction.