JAKARTA. Starting February 1, 2024, the special economic zone service notification (PJKEK) module contained in the Special Economic Zone (SEZ) application is connected to the e-Invoice application.
The SEZ application is an application provided for business entities and business actors in the region when carrying out activities to enter, move, and release goods.
The SEZ application is important, considering that business entities or business actors in SEZs that will utilize the facility of not-collected Value Added Tax (VAT) must first make a PJKEK document.
Later, the PJKEK document will be used as a basis for VAT-registered person sellers who transfer intangible taxable goods or services to entrepreneurs in SEZs in issuing tax invoices through the e-invoice application.
Regarding the interconnection between the two applications, the Director General of Taxes in his announcement said, there are several things that taxpayers need to pay attention to.
First, the scope of the interconnection of the PJKEK module with the e-invoice application includes the transfer of taxable services or intangible taxable goods from other places within the customs territory to business entities or business actors in SEZ.
Second, on the acquisition of intangible taxable goods or services from other places within the customs territory to business entities or business actors in SEZs, the Value Added Tax (VAT) facility is not collected, as long as it is done through the SEZ application system.
Third, the PJKEK document can be issued more than one tax invoice made according to the time of making the tax invoice.
Fourth, VAT-registered persons located elsewhere in the customs territory who transfer intangible taxable services or goods to business entities or business actors in SEZs make tax invoices 07 through e-Invoice.
Fifth, the tax invoice data elements input via e-invoice will be validated into the PJKEK database, including the PJKEK code and number, the PJKEK date as long as it does not precede the date the PJKEK document was created, the name and Taxpayer Identification Number of the buyer and the contract value on the PJKEK document. (ASP/KEN)
