Since the implementation of Coretax DJP, the process of filing and administering VAT Returns (SPT Masa PPN) has become fully integrated into a single online system. In essence, you can only print VAT Return attachments if the SPT status is already marked as “Filed” in Coretax. This system, developed by the Directorate General of Taxes, is designed to improve data accuracy, transparency, and reporting efficiency for PKP, including business owners, consultants, and freelancers.
Structure of VAT Return (SPT Masa PPN) Attachments in Coretax
VAT Return (SPT Masa PPN) in Coretax consists of a main form and several supporting attachments.
| Component | Description |
|---|---|
| Main Form | Consists of 10 sections: PKP Identity, Tax Period, SPT Status, Domestic Supplies, Overseas Supplies, Zero-Emission Compensation, Input Tax, Tax Withholding by Collectors/Other Parties, Completeness, and Declaration |
| Attachment A-1 | List of Exports of Tangible Taxable Goods, Intangible Taxable Goods, and/or Taxable Services |
| Attachment A-2 | List of Output VAT on Domestic Supplies with Tax Invoices |
| Attachment B-1 | List of Input VAT on Imports and Utilization of Taxable Goods/Services from Outside the Customs Area |
| Attachment B-2 | List of Input VAT on the Acquisition of Domestic Taxable Goods/Services |
| Attachment B-3 | List of Input VAT That Is Not Creditable or That Receives Facilities |
| Attachment C | List of VAT and Luxury Goods Sales Tax (PPnBM) Collected by Other Parties |
Requirements Before Printing Attachments
Before VAT Return attachments can be viewed and printed in Coretax, make sure all of the following requirements are met:
All tax invoices have been processed
- Output Tax Invoices are in Approved status
- Input Tax Invoices are in Credited status
- No invoices remain with Saved or Invalid status
The VAT Return (SPT Masa PPN) has been filed
- The SPT status must show “SPT Filed”
- For Underpaid SPTs, VAT payment via e-Billing has been completed
- For Nil or Overpaid SPTs, the SPT must still be submitted
Using the appropriate Coretax account
- An Impersonate/PIC account is used for filing and signing
- Attachments can be viewed using an Impersonate account or a Corporate account
Read Also: How to Amend a VAT Return (SPT PPN) in Coretax: A Complete Guide from vOffice
Steps to Print VAT Return Attachments
Follow the steps below sequentially to ensure the attachment printing process runs smoothly:
Log in to Coretax DJP
- Access the Coretax DJP portal
- Enter your NPWP, password, and complete the CAPTCHA verification
- Select the Impersonate account if required
- Click the Tax Return menu
- Select the Tax Return submenu
- Search for the VAT Return based on the tax period you want to print
Open the SPT details
- Ensure the SPT status is “Filed”
- Click the View button or the eye icon in the SPT row
- Wait until the SPT summary page fully loads
Access the SPT attachments
- Scroll down to the Attachments section
- Select the attachment you want to view, such as A1, A2, B1, B2, B3, or C
Select the export format
- PDF for direct printing and archiving
- Excel for editing and data analysis purposes
- CSV for advanced data processing
Print the attachment
- Open the downloaded file
- Adjust the paper size and page orientation
- Print according to your administrative or tax archive needs
Read Also: How to File an Annual Corporate Tax Return in Coretax: A Guide from vOffice
Limitations You Should Be Aware Of
Coretax currently does not provide a bulk download feature for all attachments in a single file. Each attachment must be opened and exported individually. If you require large volumes of attachment data, the Directorate General of Taxes provides the GENTA feature via DJP Online. This feature allows you to generate Coretax data by specific tax periods, although the process takes time and must be performed per attachment type.
Tips for a More Efficient Process
To make the process of printing and managing VAT Return attachments more practical, consider the following best practices:
- Review the data before printing
- Use Excel format for large transaction volumes
- Store digital archives
- Utilize the GENTA feature in DJP Online
- Save the Electronic Receipt (Bukti Penerimaan Elektronik)
Printing VAT Return attachments in Coretax requires accuracy and a solid understanding of the new system workflow. For many PKP, this process can be time-consuming and prone to administrative errors. This is where vOffice tax consulting services can assist you.
Through vOffice accounting and tax reporting services, we ensure your entire VAT reporting process is well-organized, compliant, and efficient. With professional assistance, you can focus on growing your business without being burdened by technical tax matters.
Contact us for a FREE consultation!
FAQ About Printing VAT Return Attachments in Coretax
Can VAT Return attachments be printed before the SPT is filed?
No. Attachments can only be accessed after the SPT status is marked as “Filed.”
Which format is most recommended for printing?
PDF is recommended for official archives, while Excel is suitable for analysis or layout adjustments.
Why do attachments not appear in Coretax?
This usually occurs because the SPT has not been submitted, tax invoices are not yet valid, or the system is still processing data.
Can all VAT Return attachments be downloaded at once?
No. Attachments must be downloaded individually, unless you use the GENTA feature available in DJP Online.
