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Retail Invoice Template for Indonesia

A retail invoice is a formal commercial document issued in compliance with Indonesian tax and commercial regulations, particularly adhering to UU No. 42 Tahun 2009 (VAT Law) and related tax regulations. It serves as both a payment request and a tax document, containing mandatory elements such as the seller's tax ID (NPWP), detailed item descriptions, and applicable VAT calculations. The document must comply with Indonesian tax authority requirements, including specific formatting and content requirements for valid tax claims and business expense documentation.

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What is a Retail Invoice?

A Retail Invoice is a fundamental commercial document used in Indonesian business transactions to record and request payment for retail sales of goods or services. It must comply with Indonesian tax regulations, particularly VAT requirements under UU No. 42 Tahun 2009 and related regulations. The document serves multiple purposes: it acts as a payment request, provides evidence of the transaction for accounting purposes, enables VAT claims, and serves as a legal record of the sale. For transactions above certain thresholds or when requested by customers, the invoice must include specific tax-related information and may need to be issued in a government-approved format. The document is particularly important in Indonesia's retail sector where proper tax documentation is essential for both businesses and consumers.

What sections should be included in a Retail Invoice?

1. Invoice Header: Contains company logo, 'Invoice' title, and unique invoice number

2. Merchant Details: Complete business details including legal name, tax ID (NPWP), address, and contact information

3. Customer Information: Customer's name, address, and contact details (required for tax purposes)

4. Invoice Details: Invoice date, due date, payment terms, and reference numbers

5. Item Details: Detailed list of products/services with quantities, unit prices, and subtotals

6. Tax Calculations: VAT calculations (PPN 11%) and other applicable taxes

7. Total Amount: Subtotal, tax totals, and final amount in both figures and words

8. Payment Information: Bank account details or payment methods accepted

9. Legal Statements: Required legal notices and tax-related declarations

What sections are optional to include in a Retail Invoice?

1. Purchase Order Reference: Include when invoice relates to a specific purchase order

2. Delivery Details: Add for transactions involving physical goods delivery

3. Discount Information: Include when promotional or special discounts are applied

4. Additional Notes: For special conditions, warranty information, or return policies

5. Currency Exchange: Include when transaction involves foreign currency

6. Customer Tax ID: Add when customer is a business entity requiring tax documentation

What schedules should be included in a Retail Invoice?

1. Detailed Item Specifications: Detailed product specifications or service descriptions when main invoice contains multiple items

2. Delivery Receipt: Proof of delivery document for physical goods

3. Terms and Conditions: Detailed terms of sale when transaction involves specific conditions

Authors

Alex Denne

Head of Growth (Open Source Law) @ tiktok成人版 | 3 x UCL-Certified in Contract Law & Drafting | 4+ Years Managing 1M+ Legal Documents

Jurisdiction

Indonesia

Document Type

Invoice Form

Sector

Sales

Cost

Free to use

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