Tax Invoice Access Suspended for Taxpayers Owing Over Rp250

The Directorate General of Taxes announced on 31 October 2025 that it may deactivate tax invoice creation for Taxable Entrepreneurs (PKP) with outstanding tax liabilities. PKP with arrears of at least Rp250 million at a Pratama tax office, or Rp1 billion at other offices, will lose this access.

The measure is stipulated in Tax Regulation No. PER-19/PJ/2025, which defines the arrears criteria and delegates the authority to the head of the tax office where the taxpayer is registered. Affected PKP may submit a clarification letter with supporting documents, after which the office head will review and decide whether to reactivate the invoice function.

For taxpayers, losing invoice access can disrupt sales and tax reporting, prompting prompt settlement of arrears or timely clarification submissions. If the clarification is accepted, the right to issue tax invoices is restored, ensuring business operations continue smoothly.