If you are wondering whether a draft VAT Periodic Return (SPT Masa PPN) can be deleted in Coretax, the answer is clear from the start. A draft of a Normal VAT Return (SPT PPN Normal) cannot be deleted directly. Coretax DJP does not provide a delete button for Normal SPTs. However, the system still offers legitimate administrative solutions depending on the status of your SPT.
At vOffice, we frequently assist business owners, consultants, and freelancers who face this exact confusion when managing VAT through Coretax.
Why Can’t a Draft Normal VAT Return Be Deleted?
Coretax is designed by the Directorate General of Taxes (DJP) as an integrated tax administration system. A draft Normal VAT Return is automatically generated by the system at the beginning of each new reporting period.
The purpose is clear. DJP wants to ensure that no tax period is missed and that input and output VAT invoice data remain consistent. Any changes to tax invoices are automatically synchronized with the draft SPT, without the need to recreate it.
For this reason, deleting a draft Normal SPT is considered a risk to data integrity.
Key Differences Between SPT Statuses in Coretax
Understanding SPT status is essential before taking any action.
- Draft (Konsep): The SPT is not final and can still be edited.
- Awaiting Payment: A billing code has been generated but not yet paid.
- Filed (Dilaporkan): The SPT has been paid and officially submitted to DJP.
Your rights and available options depend heavily on these statuses.
Read Also: How to Print VAT Return Attachments in Coretax: A Complete Guide from vOffice
If the SPT Status Is “Awaiting Payment”
This is the situation that most often causes panic.
Since December 2025, DJP has introduced a billing code cancellation feature. This allows the SPT to return to Draft status without waiting for the billing code to expire.
The steps are straightforward. Go to the Payment menu, select unpaid billing codes, and click cancel. Within minutes, the SPT status will revert to Draft and can be corrected.
The older alternative still exists. You may wait up to seven days for the billing code to expire automatically.
Read Also: How to Amend a VAT Return (SPT PPN) in Coretax: A Complete Guide from vOffice
If the SPT Has Already Been Filed
Once an SPT is marked as Filed, the original draft can no longer be edited or deleted.
The solution is to submit an Amended VAT Return (SPT Pembetulan). Coretax allows you to create Amendment 1, Amendment 2, and so on for the same tax period. Importantly, it is the draft of the amended SPT that can be deleted—as long as it has not yet been paid or filed.
This is the official mechanism to correct errors in amounts, invoices, or VAT calculations.
How to Delete a Draft Amended VAT Return
Deletion applies only to draft amended returns.
Simply go to the Tax Return menu, open the Draft SPT list, and locate the delete icon for the relevant amended SPT. After deletion, you can create a new amended draft with more accurate data.
Tips to Avoid Errors in VAT Return Drafts
Most mistakes occur due to incomplete data.
Make sure all tax invoices have been recorded. Verify your VAT calculations carefully. Use the “Posting SPT” feature so the system pulls the latest invoice data before final submission.
These simple steps can save significant time and administrative stress.
Deleting a draft VAT Return in Coretax does not always mean clicking a delete button. The system is workflow-based. Each SPT status has a different, regulation-compliant resolution path.
If you want a cleaner process with minimal risk and full compliance, professional assistance can make a real difference.
vOffice as Your Tax Reporting Partner
As a trusted provider of accounting and tax reporting services, vOffice helps you understand and properly execute VAT reporting in Coretax from the very beginning.
With the support of an experienced team, you can stay focused on your business without worrying about missteps in tax administration. For business owners, consultants, and freelancers, vOffice tax consulting services are the right choice for efficient and compliant SPT filing.
Contact us for a FREE consultation!
FAQ About Draft VAT Returns (SPT PPN) in Coretax
Can a draft Normal VAT Return be deleted?
No. Coretax does not provide a delete feature for Normal VAT Returns.
What if I entered incorrect data before payment?
Cancel the billing code so the SPT returns to Draft status.
Can all amended VAT returns be deleted?
Yes, as long as they are still in draft form and have not been filed.
Is it safe to wait for the billing code to expire?
Yes, but it is less efficient than canceling the billing code directly.
