Invoice Access Disabled, PKP Without Clarification Lose Status

The DJP contact centre, Kring Pajak, said a Taxable Entrepreneur (PKP) who fails to provide clarification after its electronic invoice‑creation access is disabled may have its PKP status revoked by tax authorities. The deactivation is governed by Director‑General Regulation No 19/PJ/2025.

Clarification must be submitted within 30 days of deactivation; otherwise, or if rejected, the head of the tax service office may cancel the PKP designation under Article 65 paragraph 4 of Ministerial Regulation No 81/2024. Deactivation applies when a PKP is suspected of abusing its status or not fulfilling tax obligations.

A revoked PKP can be reinstated once it meets the conditions set in Article 65 paragraph 3 of the same regulation. The rule underscores the need for taxpayers to maintain proper invoice‑creation compliance.