Tax Invoice Code 09 Can Be Credited If Conditions Are Met

The Tax Office’s contact center, Kring Pajak, stated on Friday 7 November 2025 that tax invoices bearing transaction code 09 are eligible for input‑tax credit by the buyer. The clarification was issued in response to a public query posted on social media.

Transaction code 09 applies to the supply of taxable goods (BKP) in the form of assets that are not intended for resale, as defined in Article 16D of the VAT Law. Nevertheless, credit is denied for three types of expenses excluded under Article 9 paragraph 8: expenditures unrelated to the business activity, invoices that do not meet the requirements of Article 13, and the use of intangible goods or services from outside the customs territory whose invoices are incomplete.

When the conditions are satisfied, buyers may claim input VAT credit, reducing their tax liability. Adhering to these rules helps prevent the rejection of credit claims by tax authorities.