Taxpayer No Longer PKP Still Required to Issue Invoice

Jakarta – The Directorate General of Taxes (DJP) via its Kring Pajak contact centre responded to a taxpayer who said they ceased to be a Taxable Entrepreneur (PKP) in November 2025 but still needed to issue a tax invoice for that month. The taxpayer reported that the invoice‑creation menu was unavailable in the Coretax system.

Kring Pajak clarified that the obligation to issue invoices ends with the issuance of the Taxable Entrepreneur Revocation Letter (SPPKP). Nevertheless, if data indicate unpaid tax liabilities, DJP may issue a Tax Assessment Letter (SKP) or Tax Bill (STP) under Article 70 paragraph 4 of PMK 81/2024.

Consequently, taxpayers whose PKP status has been revoked are no longer required to produce invoices unless there are obligations under 70 para 4 PMK 81/2024. This reduces administrative burden, especially for small businesses with annual turnover below IDR 4.8 billion.