These two numbers often appear on Indonesian import, export, and tax documents, but they are different.
Name
Full form
Meaning
Main use
NPWP
Nomor Pokok Wajib Pajak
Taxpayer Identification Number (TIN)
Tax, customs clearance, invoices, withholding
NIK
Nomor Induk Kependudukan
National Identity Number
16-digit number printed on the Indonesian ID card (KTP)
Current relationship (full implementation from 1 July 2024)
Under Ministry of Finance Regulation PMK 112/2022 (amended by PMK 136/2023):
Indonesian resident individuals: Once activated/matched in the tax system, their 16-digit NIK becomes their NPWP. No separate tax card is issued — the NIK on the KTP is the tax number.
Companies, non-resident individuals, and government agencies: Use a 16-digit NPWP. For those registered before mid-2022, this is the old 15-digit number with a leading “0” added (e.g. old 01.234.567.8-901.000 → new 0012345678901000).
From 1 July 2024, tax systems (including Coretax) primarily use the 16-digit format. The old 15-digit format is being phased out and can cause errors on invoices and filings.
Important: Having a NIK does not automatically mean the person has tax obligations. The NIK must first be activated/matched with the Directorate General of Taxes before it can be used as an NPWP.
Which number to use for import clearance
Commercial imports (company as importer)
A valid NPWP (16 digits) is required.
The company also needs an NIB (Nomor Induk Berusaha / Business Identification Number, issued via the OSS system). The NIB also serves as the importer identification (API).
Without a valid NPWP, the income tax on imports (PPh 22) is usually charged at a higher rate (sometimes double).
Express / low-value consignments (FOB < USD 1,500) Under PMK 96/2023, the Importer of Record must provide an NPWP. For personal consignees, an activated NIK can be used instead.
Personal consignees Prefer an activated NIK (which functions as their NPWP). If it is not activated, or the person is a non-resident, a formal 16-digit NPWP is needed.
Practical tips when shipping to Indonesia
Always enter a 16-digit number in the tax ID field on the invoice, airway bill, and customs documents.
For a personal consignee: request the 16-digit NIK from their KTP and confirm it has been activated in the tax system.
For a company consignee: request the 16-digit NPWP (old 15-digit number + leading 0).
Do not put the NIB (business registration number) in the tax ID field — the NIB is not a tax number.
Old 15-digit numbers may still appear on legacy documents, but new systems expect 16 digits. Update where possible.
If the format of the number provided by the customer is unclear, ask them to confirm whether it is an “activated personal NIK” or a “company 16-digit NPWP”, and verify that it is exactly 16 digits.
Why choose LHK Express for safer and more secure shipping?
From August 2022, LHK Express will launch the "Customs Clearance Guarantee" program. Our risk control team will conduct risk assessment and analysis for each package to ensure that each package reaches 99.9% smooth customs clearance. The cost of this program Included in shipping, no extra charge.
Provide more accurate timeliness for your package!
Tax Hedging:
LHK Express provides multiple customs clearance & tax included services! Even if the tax is not included, we will diligently make risk warnings in advance to avoid the recipient paying high taxes!
100% Electronic Platform:
No documents!! No worries about printing documents and labels!! Regardless of the recipient or sender, no customs declaration is required!!
Packaging Management:
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