Tax Directorate Regulation 19/PJ/2025 Deactivates Invoice Access

The Directorate General of Taxation issued Regulation 19/PJ/2025 on 22 October 2025. The rule governs deactivation of invoice creation access for taxable entrepreneurs (PKP).

Deactivation applies when a PKP meets any of six criteria, such as failing to withhold tax for three consecutive months, not filing the annual income tax return, not filing VAT returns for three consecutive months, not filing VAT returns for six periods within a calendar year, not submitting withholding evidence for three months, or having tax arrears of at least IDR 250 million for taxpayers at a Pratama tax office or IDR 1 billion for others.

After deactivation, the tax authority notifies the PKP, which may submit a written clarification to the head of the tax office. The head must decide within five working days; access is restored if obligations are fulfilled, while deactivation can be re‑imposed if criteria persist. The regulation takes effect on the date of issuance, strengthening compliance enforcement.