Incorrect invoices in Coretax can be resolved in three ways: replacement invoice, invoice cancellation, or return note. These three cannot substitute for each other. The creators are different, the reporting periods are different, and choosing incorrectly can result in a return being considered as never having occurred.
The regulations are found in two places. Replacement invoices and cancellations are governed by the Director General of Taxes Regulation PER-11/PJ/2025 (effective May 22, 2025) Articles 48 to 50. Return notes and cancellation notes are governed by PMK 81/2024 Articles 286 to 290.
Select the tool based on the type of error
| Condition | Tool | Creator | Basis |
|---|---|---|---|
| Incorrect invoice details, such as price, quantity of goods, or transaction code | Replacement invoice | PKP seller | PER-11 Article 48 paragraph (1) |
| Incorrect buyer identity | Cancel, then create a new invoice with the correct identity | PKP seller | PER-11 Article 48 paragraph (2), Article 49 paragraphs (2) and (3) |
| Transaction canceled, or the goods and services do not need to be invoiced | Invoice cancellation, with proof of contract cancellation or similar documents | PKP seller | PER-11 Article 49 paragraphs (1) and (6) |
| Goods returned | Return note | Buyer | PMK 81/2024 Article 288 |
| Services canceled | Cancellation note | Service recipient | PMK 81/2024 Article 289 |
One common exception: goods that are returned and then exchanged for the same goods, in terms of quantity, type, and price, are not counted as a return (PMK 81/2024 Article 286 paragraph (4)). A return note is not required.
If the error is in the transaction code, the consequences can extend beyond merely replacing the invoice. The details are in the article on incorrect transaction codes.
Three often-overlooked rules for replacement invoices
The date and period are different. The date of the replacement invoice is the date it is created (Article 48 paragraph (5)). However, it is reported in the VAT Period Tax Return for the same period as the invoice being replaced (Article 48 paragraph (6)).
There is a time limit. Replacement and cancellation can only be done while the VAT Period Tax Return for that period can still be submitted or corrected (Article 50 paragraph (1)). If the seller has reported the old invoice, the seller must correct the VAT Period Tax Return. If the buyer has reported it, the buyer must also correct their own Tax Return (Article 50 paragraphs (2) and (3)).
Invoices for 2024 are not managed in Coretax. Invoices created until December 31, 2024, are replaced or canceled through the old e-Faktur application, following PER-03/PJ/2022 (PER-11 Article 133 letter b). Replacement invoices for those old invoices created in the Coretax e-Faktur module are not considered Tax Invoices (Article 133 letter d).
If a return note has been issued, and the invoice needs to be replaced
For example, an invoice was created for 100 units. The buyer returns 20 units with a return note. Later, it is discovered that the unit price was incorrectly written.
The replacement invoice is created for 80 units with the correct price, not 100 units. Article 48 paragraph (7) requires the replacement invoice to account for the existing return note. After that, the return is considered not to have occurred because it has been absorbed in the replacement invoice (paragraph (8)). If the return note has already been included in the VAT Period Tax Return, by either the seller or the buyer, the VAT return for that return note must be corrected (paragraph (9)).
The return note is in the buyer's hands
PMK 81/2024 Article 288 requires the buyer to create an electronic return note via Coretax or an integrated website, and to create it at the time the goods are returned. A return is considered not to have occurred if the return note is not created in that manner, not created at the time of return, is incomplete, or not submitted to the seller (paragraph (5)).
In Coretax, according to Coretaxpedia DJP:
- Returns can only be made for invoices that have a status of credited or uncredited.
- The buyer creates it from the Input Tax or Return Tax submenu. The return date is filled in with the date of the goods return.
- The seller receives a notification, then approves or rejects it in the Output Tax Return submenu.
- The value automatically enters both parties' VAT Period Tax Returns for the period when the return occurs.
- Even non-PKP buyers can create returns through Coretax.
The reduction of Output Tax for the seller and Input Tax for the buyer is recorded in the period when the return occurs, not in the period of the original invoice (PMK 81/2024 Article 290).
Sources
- PER-11/PJ/2025 on Reporting Provisions for Income Tax, VAT, Luxury Tax, and Stamp Duty in the Implementation of the Core Tax Administration System, JDIH Kemenkeu
- PMK Number 81 of 2024 on Tax Provisions in the Implementation of the Core Tax Administration System, JDIH BPK
- Coretaxpedia: Goods Return, Directorate General of Taxes
- Here are the Rules for Creating Replacement Tax Invoices according to PER-11/PJ/2025, DDTCNews