Which documents does a freelancer need to issue?

Three documents in sequence: a surat penawaran (before work starts), an invoice (to request payment), and a kwitansi (once paid). The bukti potong is not yours to issue — it is the document you receive from corporate clients who withheld PPh, issued through e-Bupot (Coretax DJP).

Do I need a PT to issue invoices and kwitansi?

No. An individual can issue a surat penawaran, invoice, and kwitansi in their own name — your name, address, and NPWP (now 16 digits; your NIK can serve as one) are enough. Only the Faktur Pajak requires a special status: PKP registration.

What is the difference between a kwitansi and a Faktur Pajak?

A kwitansi is a payment receipt anyone can issue. A Faktur Pajak is the VAT document only a PKP may issue, and only through e-Faktur in DJP’s Coretax — with PPN effectively at 11% (the 12% rate × an 11/12 base, PMK 131/2024). Not yet PKP means a kwitansi is enough and you do not charge PPN.

Why must I collect every bukti potong?

Because the PPh your client withheld (typically an effective 2.5% under PPh 21 for individuals, PMK 168/2023) is tax prepaid in your name. The bukti potong is the basis for crediting it on your annual return — without it the credit is hard to claim, and your income can effectively be taxed twice.

When does a kwitansi need a meterai (stamp duty)?

When the kwitansi acknowledges receipt of more than Rp5,000,000 — the duty is Rp10,000 (Law 10/2020), and for PDFs you use an e-Meterai. Plain invoices are not dutiable. Tagihin kwitansi above Rp5 million automatically show a meterai notice.

When is the annual return due, and which form do I use?

The individual SPT Tahunan is due 31 March, filed through DJP’s Coretax. Freelancers with business or independent income use form 1770 (the 1770 S/SS variants are only for pure employment-salary income). Late filing costs a Rp100,000 fine.

Getting-started guide for freelancers

The documents an Indonesian freelancer needs — from NPWP to the annual return

An Indonesian freelancer needs one tax identity and a small set of working documents. The identity: an NPWP — now 16 digits, with your NIK able to serve as one — plus a Coretax DJP account for filing. In the work flow you issue three documents in order: a surat penawaran (quotation, before work starts), an invoice (to request payment), and a kwitansi (receipt, once paid). From corporate clients you receive a bukti potong — keep every one, they are your tax credits. Once a year you file the SPT Tahunan (form 1770, due 31 March), with bank/e-wallet statements as proof of turnover. A Faktur Pajak exists only for PKP-registered businesses and is issued solely through e-Faktur (Coretax DJP). Everything in the work flow can be issued as an individual — no PT required.

Many new freelancers get stuck on the same question: which documents do I actually need to take on work, get paid, and stay safe at tax time? The answer is shorter than you think — this page maps all of it in one list, with when each document matters.

By the Tagihin team · Updated 10 Jun 2026

General information for understanding only — not tax advice. For your own case, check with DJP (Kring Pajak 1500200) or a tax consultant.

The full map: which document, when

When	Document	Who issues / holds it
Before anything else	NPWP + a Coretax DJP account	You register once with DJP
1. Before the work starts	Surat Penawaran	You → client
2. When requesting payment	Invoice	You → client
3. After payment lands	Kwitansi (receipt)	You → client
4. When a client withholds PPh	Bukti potong (withholding slip)	Client → you (via e-Bupot)
All year round	Bank / e-wallet statements	You keep them as proof of turnover
Once a year, by 31 March	SPT Tahunan (form 1770)	You → DJP via Coretax
Only once PKP-registered	Faktur Pajak	Issued only through e-Faktur (Coretax)

The foundation: a 16-digit NPWP + a Coretax account

Before any other document, sort out your tax identity. Since the Coretax era the NPWP is 16 digits, and an individual’s NIK can serve as their NPWP — legacy 15-digit numbers are still recognised (the system pads a leading 0). If your business has branch locations there is also the 22-digit NITKU; the head office uses the 000000 suffix.

Why is this document number one? Because without an NPWP, withholding by corporate clients gets heavier: PPh 21 is charged at 120% of the normal rate and PPh 23 at 200% (PMK 168/2023 and the Income Tax Law). Putting your NPWP on the invoice is almost always cheaper than the penalty rates.

On online access: filing through the old DJP Online used to require an EFIN number. In the Coretax era everything moved to a single Coretax DJP account — that is where slips issued against your NPWP appear and where you file your returns.

The working flow: surat penawaran → invoice → kwitansi

These three documents follow the flow of every job, and you issue all three yourself — as an individual, no PT needed.

1. Surat penawaran — before the work starts

A surat penawaran locks in the price, scope, and payment terms before you start anything. Once the client approves it, the end-of-project “why is it this much?” argument mostly disappears. Include: both parties’ identities, line items and prices, any applicable tax, a validity date, and the payment terms (deposit, settlement, or milestones).

2. Invoice — when you request payment

The invoice goes out when payment falls due — on delivery, or per the agreed terms. It carries the invoice number, the line items, the total due, and the due date. To get paid faster, attach a payment method the client just scans: a dynamic QRIS QR with the exact amount, so they cannot mistype the transfer.

Terminology: in everyday speech people say “tagihan”, and some companies use “faktur” for the commercial invoice. Careful: a “Faktur Pajak” is an entirely different legal document — only a PKP can issue one (see below).

3. Kwitansi — once the money lands

A kwitansi is the money-received note: proof that payment reached you. Your client needs it for their records and expense accounting; you need it as a tidy trail of your income. An individual can perfectly well issue a kwitansi in their own name with an NPWP/NIK.

One rule that often slips by: a kwitansi acknowledging receipt of more than Rp5,000,000 must carry Rp10,000 stamp duty (Law 10/2020) — for PDFs that means an e-Meterai. A plain invoice is not dutiable, because it does not acknowledge receipt of money.

The bukti potong — a document you RECEIVE, not issue

When a corporate client pays for your work, they usually withhold PPh from the payment: an individual freelancer is withheld under PPh 21 (non-employee) — effectively 2.5% of gross (a 50% deemed base × the 5% first bracket of Article 17, PMK 168/2023) — while incorporated vendors are withheld under PPh 23 at 2% for services. As proof, the client must issue a bukti potong through e-Bupot in DJP’s Coretax.

Never treat this slip casually. The PPh withheld is tax prepaid in your name — the bukti potong is the key to crediting it on your annual return. Lose the slip and the credit is hard to claim, so the same income can effectively be taxed twice.

Once a year: the SPT Tahunan, form 1770

Everything above feeds one annual duty: the individual SPT Tahunan, due 31 March. Freelancers with business or independent-work income use form 1770 — the 1770 S and 1770 SS variants are only for people whose income is purely employment salary. Filing late costs a Rp100,000 fine.

For most freelancers outside the “professional” category, the tax itself runs on the 0.5% final UMKM scheme on turnover (PP 55/2022, made permanent by PP 20/2026): the first Rp500 million of annual turnover is tax-free, the rest is taxed at 0.5%, deposited monthly by the 15th of the following month (PMK 81/2024). Professional independent work — lawyers, accountants, architects, consultants, doctors — is excluded and uses the NPPN deemed-profit method instead; check which scheme is yours before calculating.

Bank & e-wallet statements: your proof of turnover

The 0.5% scheme is computed on turnover — so your incoming-money records are tax documents too. Keep bank statements, e-wallet histories, and the QRIS settlement records from your PJP, then reconcile them against your invoices and kwitansi. Two habits that save people: keep a separate business account, and archive the transfer proofs clients send against each invoice.

The Faktur Pajak: only once you are PKP

A Faktur Pajak is the VAT document — and only a PKP (VAT-registered business) may issue one, and only through e-Faktur in DJP’s Coretax. PKP registration becomes mandatory once turnover passes Rp4.8 billion a year (voluntary below that). The VAT itself: a statutory 12% rate, but PMK 131/2024 sets the tax base at 11/12 for non-luxury goods/services, so effectively 11%.

In practice: until you are PKP, your payment document is the kwitansi — not a Faktur Pajak, and you do not charge PPN. Once you are PKP, the kwitansi stays a kwitansi; the Faktur Pajak is issued separately through e-Faktur, and Tagihin documents carry the note “Faktur Pajak diterbitkan terpisah melalui e-Faktur (Coretax DJP).”

Individual vs a PT: what changes, document-wise?

A surat penawaran, invoice, and kwitansi can all be issued by an individual — your name, address, and NPWP/NIK are enough. No PT needed.
The Faktur Pajak follows PKP status, not legal form — even a PT cannot issue one until it is PKP-registered.
What changes when a company pays you: individuals are withheld under PPh 21 (effectively 2.5%), entities under PPh 23 (2% for services) — both are owed a bukti potong.
PKP or not, PT or not — the annual return is still due (31 March for individuals, 30 April for entities).

Issue the whole set from one place with Tagihin

Tagihin handles the first four documents in one flow: draft a surat penawaran, convert it to an invoice in one click, attach a dynamic QRIS QR with the exact amount (derived from your own static QRIS — the money settles straight to your account via your PJP), then issue the kwitansi the moment payment lands — complete with the amount in words and a stamp-duty reminder above Rp5 million. For corporate clients, Tagihin also offers a draft bukti potong generator — create the draft and send it along with the invoice yourself, so the client’s finance team just copies it into e-Bupot. Every document is bilingual (Indonesian/English), and customer history is kept automatically.

Scope of service: Tagihin’s draft bukti potong is a preview labelled “Draft — not an official DJP document; official issuance is via e-Bupot (Coretax)”. Tagihin also does not issue Faktur Pajak and does not file or remit tax on your behalf.

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Information as reviewed on 10 Jun 2026, drawing on PP 55/2022 as amended by PP 20/2026, PMK 131/2024, PMK 81/2024, PMK 168/2023, and Law 10/2020 among others. General knowledge, not case-specific tax advice — verify with DJP (Kring Pajak 1500200) or your tax consultant before relying on it.