Low operating temperature SOFCs permit a larger range of choices for materials, higher durability, and less volume and mass of a SOFC system. However, the low operating temperature poses a difficulty for the reforming of the hydrocarbon fuel: external reforming and internal reforming (IR). In this work, we develop a numerical model for simulating an indirect internal reforming section to introduce effects of the electrochemical promotion and coupling between selective anode catalysts and selective cathode catalysts in the catalyst pack in a planar solid oxide fuel cell operating at an intermediate temperature. The model employs a simplified geometrical model of an indirect internal reforming section in the anode chamber of the planar solid oxide fuel cell. However, the model includes very complicated combination of conventional reforming processes, electrochemical promotion and coupling. The model is simulated by using an in-house computer code. The results predict that the electrochemical promotion and coupling in a microscopic scale can enable a significant reforming and production of hydrogen at a relatively low temperature (500°C) with different conditions.