{"id":9871,"date":"2025-07-28T14:43:54","date_gmt":"2025-07-28T07:43:54","guid":{"rendered":"http:\/\/145.79.15.100\/blog\/?p=9871"},"modified":"2025-07-28T14:43:54","modified_gmt":"2025-07-28T07:43:54","slug":"combined-tax-invoice","status":"publish","type":"post","link":"https:\/\/voffice.co.id\/blog\/en\/combined-tax-invoice\/","title":{"rendered":"Combined Tax Invoice: Definition, Requirements & How to Create It"},"content":{"rendered":"

A combined tax invoice is an efficient solution for Taxable Entrepreneurs (PKP) when reporting VAT for multiple transactions that occur within the same calendar month with the same buyer. It helps simplify tax administration while still complying with applicable regulations.<\/p>\n

In practice, recurring transactions\u2014such as multiple purchases of goods or services within a month\u2014do not require a separate tax invoice for each instance. A single combined invoice at the end of the month will suffice. However, this is only allowed under specific conditions.<\/p>\n

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What is a Combined Tax Invoice?<\/h2>\n

A combined tax invoice is a type of invoice issued by a PKP to record multiple taxable deliveries of goods (BKP) or services (JKP) to the same buyer within a single calendar month. This provision is regulated under Director General of Taxes Regulation No. PER-03\/PJ\/2022<\/strong>.<\/p>\n

Example Scenario:<\/h3>\n

A company sells goods to a regular customer five times during June. Instead of issuing five separate invoices, the company may issue a single combined tax invoice at the end of the month for all transactions.<\/p>\n

Read Also: Virtual Office Tax Regulations in Indonesia: A Complete Guide<\/a><\/strong><\/p>\n

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Requirements for Issuing a Combined Tax Invoice<\/h2>\n

To be valid and accepted by the Directorate General of Taxes (DJP), a combined tax invoice must meet several conditions, including:<\/p>\n