Amending a VAT Period Return (SPT Masa PPN) in Coretax is an official mechanism provided by the Directorate General of Taxes (DJP) to correct VAT reporting errors that have already been submitted, as long as the amendment is made voluntarily and before a tax audit begins. Coretax and e-Faktur are the main systems governing this process.
As a provider of accounting and tax services, we at vOffice frequently assist business owners, consultants, and freelancers who need to amend their VAT Returns due to invoice input errors, incorrect transaction values, or miscalculations of VAT.
Read Also: Understanding VAT Period Returns (SPT Masa PPN)
What Is a VAT Period Return Amendment?
A VAT Period Return amendment is the resubmission of a VAT Return for the same tax period with corrected data. Amendments can be made more than once, provided they comply with Article 8 of the KUP Law and applicable DJP regulations.
Common errors that are typically corrected include incorrect Tax Base (DPP), underreported or overreported VAT, unrecorded tax invoices, or the use of replacement tax invoices.
Requirements for Amending VAT Returns in Coretax
Amendments to VAT Period Returns in Coretax can only be made if all of the following conditions are met:
Made voluntarily by the Taxpayer
The amendment must be initiated voluntarily, before any tax audit or preliminary evidence examination by the Directorate General of Taxes.
The tax period is still eligible for amendment
The VAT tax period to be amended must still fall within the time limits stipulated under the KUP Law.
The VAT Period Return has already been submitted
Amendments can only be made to VAT Returns that are already marked as “submitted” in the Coretax or e-Faktur system.
The electronic certificate is active and valid
The taxpayer’s electronic tax certificate must still be valid to access and submit amended returns through Coretax.
Willingness to settle underpaid VAT if applicable
If the amendment results in underpaid VAT, the taxpayer must pay the tax difference along with interest as required.
Compliance with current DJP technical regulations
The amendment must follow Coretax procedures and the latest implementing regulations issued by the DJP.
Preparation Before Making an Amendment
Before starting the VAT Return amendment process in Coretax, make sure you have prepared the following documents and data:
Accurate output and input tax invoices
Ensure all invoices to be corrected accurately reflect the actual transactions.
Replacement tax invoices or cancellation documents
Required if certain invoice errors cannot be corrected directly, such as incorrect DPP or VAT amounts.
Supporting transaction documents
Including invoices, contracts, return notes, or other commercial documents supporting the correct data.
Clear written explanation for the amendment
Clearly describe the error, such as incorrect transaction input or delayed invoice entry.
Proper access to Coretax and e-Faktur
Ensure your DJP Online account is active and free from technical issues.
Verification of the tax period being amended
Make sure the selected tax period is correct to avoid amending the wrong period.
Read Also: Differences Between Monthly and Annual Tax Returns: A Taxpayer’s Guide
Step-by-Step Guide to Amending VAT Returns in Coretax
Below is a systematic workflow for amending VAT Period Returns through Coretax:
Log in to Coretax or DJP e-Faktur
Log in using your NPWP and an active electronic tax certificate.
Select SPT → VAT, and the system will display a list of submitted returns.
Select the tax period to be amended
Click the specific tax period (e.g., January 2025) that requires amendment.
Choose the amendment option
The system will automatically provide an amendment option if the return has already been submitted.
Correct the VAT Return data
Revise tax invoices, DPP, VAT amounts, or other elements based on supporting documents.
Create a draft of the amended return
Save the corrected data as a draft for final review.
Generate and submit the amended VAT Return
Generate the amended return, then upload and submit it electronically to the DJP.
Save the Electronic Receipt (BPE)
The BPE serves as official proof that the amended return has been received and must be archived.
Make payment or follow-up actions if required
If underpaid, make immediate payment. If overpaid, apply for compensation or restitution in accordance with regulations.
Read Also: How to File Corporate Annual Tax Returns in Coretax: A Guide by vOffice
Impact of Amendments: Underpayment or Overpayment
If the amendment results in underpaid VAT, you must settle the difference along with applicable interest. If it results in overpaid VAT, you may choose to carry it forward to the next tax period or apply for a VAT refund in accordance with regulations.
Coretax provides a delta SPT feature that allows reporting only the differences, making the process more efficient.
Common Mistakes to Avoid
Avoid unilaterally changing buyer identity data. For certain errors, you are required to cancel the original invoice and issue a new one. Keep all documents and BPE records for at least 10 years as proof of tax compliance.
Simplify VAT Amendments and Tax Reporting with vOffice
Amending VAT Returns in Coretax requires accuracy, regulatory understanding, and proper documentation. For many businesses, this process can be time-consuming and risky if not handled correctly.
At vOffice, we assist you through our accounting and tax reporting services. With professional support, VAT reporting and amendments become safer, more efficient, and fully compliant with DJP regulations.
For those who want to focus on growing their business without worrying about tax matters, vOffice tax consulting services are the right solution.
Contact us for a FREE consultation!
FAQ About VAT Return Amendments in Coretax
Can VAT Returns be amended more than once?
Yes. VAT Returns can be amended more than once as long as the amendments are made voluntarily and before a tax audit begins.
Do VAT amendments always result in penalties?
No. Penalties only apply if the amendment results in underpaid VAT, which will be subject to interest in accordance with tax regulations.
Is it mandatory to issue a replacement tax invoice?
Yes, if the error relates to specific invoice data that cannot be corrected directly.
How long does the amendment process take in Coretax?
Technically, the amendment process can be completed within one day, depending on data readiness and system availability.
