From 1 July 2020 Indonesian value-added tax (VAT) applies to sales of digital products supplied by foreign businesses to Indonesian consumers.
Examples of these sales include downloading or streaming of apps, books, computer software, games, magazines, movies, music, and newspapers, as well as the subscription of such products. Online services such as advertising, design, marketing, and video conferencing services are also examples of digital products covered by this measure.
Overseas businesses that make sales like those described above and meet certain criteria will be appointed as VAT collectors by the Indonesian Government and be responsible for:
-
charging VAT on sales of digital products
-
making a monthly payment to the Indonesian Government, and
-
submitting a quarterly VAT return to the Indonesian Directorate General of Taxes (DGT)
The criteria to be appointed as VAT collectors are:
- the value of transactions with buyers in Indonesia exceeds IDR 600,000,000.00 in 1 year or IDR 1,000,000.00 in 1 month; and / or
- the amount of traffic or access in Indonesia exceeds 12,000 in 1 year or 1,000 in 1 month.
The applicable VAT rate is 11 percent. This means the VAT amount on a taxable sale will be 1/11th of the price the Indonesian customer pays.
Who charges VAT
Sellers of digital products who might need to charge Indonesian VAT include:
- overseas merchants or online retailers who sell digital products to Indonesian consumers
- overseas operators of online marketplaces who supplies digital products to Indonesian consumers
- Indonesian operators of online marketplaces who supply foreign digital products to Indonesian consumers
A customer is considered Indonesian if the customer:
- provides an Indonesian billing address or mailing address for his account with the seller
- uses payment facilities such as credit or debit cards issued by Indonesian financial institutions, and/or
- places orders using Indonesian IP addresses or country calling code.
More information about:
Merchants or Online Retailers
If you sell digital products directly to Indonesian consumers, you might be required to inform the DGT so you can be appointed as a VAT collector.
For sales made through an online marketplace and the marketplace's operator has been appointed as a VAT collector, the operator will be responsible for the VAT on these sales.
If the marketplace operator has not been appointed as a VAT collector, you will need to inform the DGT.
The obligation to charge VAT commences the month following your appointment as a VAT collector.
All VAT collected during a month must be paid to the Indonesian Government by the payment due date which is the end of the following month.
A quarterly VAT return must be submitted by the filing due date, which is the end of the month following the end of the quarter.
Example: |
MovieStreaming Ltd, a merchant in the United Kingdom, satisfies the threshold requirements, and the Director-General of Taxes on 10 July 2020 appoints MovieStreaming Ltd. as a VAT collector. From 1 August 2020 all sales made by MovieStreaming Ltd to Indonesian customers are taxable sales. On 1 August 2020, Nadya, an Indonesian customer buys a digital product from MovieStreaming Ltd. The seller must charge Nadya a price that includes the VAT. If the price of the product before VAT is $30, then MovieStreaming Ltd. should charge Nadya $33 which includes a $3 VAT component. MovieStreaming Ltd. must pay the VAT it collects in August 2020 by the payment due date, which is the end of the following month namely 30 September 2020. The VAT collector must also submit its VAT return for August to September 2020 in the quarterly report (period July to September 2020) by the filing's due date, which is the end of the following month namely 31 October 2020. |
Online Marketplace Operators
An online marketplace operator is an entity which provides the electronic communication service that allows overseas merchants to make sales of digital products to Indonesian customers.
Examples of online marketplaces are online marketplace websites and mobile application stores.
If you operate such service, you might be liable to charge Indonesian VAT on sales made to Indonesian consumers through your service.
Example: |
Top Games Ltd., a merchant in China, satisfies requirements to be appointed as an Indonesian VAT collector. It sells its games through Global Store, a United States online marketplace. Global LLC the marketplace operator has been appointed as an Indonesian VAT collector. Fajar, an Indonesian customer, uses Global Store marketplace to buy a digital product from Top Games Ltd. The price of the product before taxes is $20. Global LLC is responsible for the VAT on the sales, and must, therefore, charge Fajar $22 including $2 in VAT. Top Games Ltd. is not responsible for any VAT payable on the sale. |
Your obligations as VAT collector
An appointed VAT collector must charge Indonesian VAT on sales of digital products to Indonesian consumers.
You must begin to charge VAT on sales you make from the first day of the month following your appointment as a VAT collector.
The applicable VAT rate is 11 percent of the pre-tax amount.
The amount of VAT you collected during a month must be paid to the Indonesian Government by the end of the following month.
You are required to submit a quarterly VAT return by the end of the month following the end of the quarter.
In special cases, the Director-General of Taxes may require a VAT collector to furnish a more detailed report covering a period of one calendar year.
Other Resources
List of VAT Collector:
|
No |
VAT Collector |
Lastest Update |
|
1 |
AMAZON WEB SERVICES, INC. |
19/02/2025 |
|
2 |
GOOGLE ASIA PACIFIC PTE. LTD. |
19/02/2025 |
|
3 |
GOOGLE IRELAND LIMITED |
19/02/2025 |
|
4 |
GOOGLE LLC |
19/02/2025 |
|
5 |
SPOTIFY AB |
19/02/2025 |
|
6 |
APPLE DISTRIBUTION INTERNATIONAL LIMITED |
19/02/2025 |
|
7 |
TIKTOK PTE. LTD. |
19/02/2025 |
|
8 |
THE WALT DISNEY COMPANY (SOUTHEAST ASIA) PTE. LIMITED |
19/02/2025 |
|
9 |
AMAZON.COM SERVICES LLC |
19/02/2025 |
|
10 |
AUDIBLE, INC. |
19/02/2025 |
|
11 |
ALEXA INTERNET |
19/02/2025 |
|
12 |
AUDIBLE LIMITED |
19/02/2025 |
|
13 |
META PLATFORMS IRELAND LIMITED |
19/02/2025 |
|
14 |
META PLATFORMS TECHNOLOGIES IRELAND LIMITED |
19/02/2025 |
|
15 |
FACEBOOK TECHNOLOGIES INTERNATIONAL LIMITED |
19/02/2025 |
|
16 |
PCCW VUCLIP (SINGAPORE) PTE. LTD. |
19/02/2025 |
|
17 |
SKYPE COMMUNICATIONS SARL |
19/02/2025 |
|
18 |
MOJANG AB |
19/02/2025 |
|
19 |
LINKEDIN SINGAPORE PTE. LTD. |
19/02/2025 |
|
20 |
MICROSOFT IRELAND OPERATIONS LIMITED |
19/02/2025 |
|
21 |
TWITTER ASIA PACIFIC PTE. LTD. |
19/02/2025 |
|
22 |
TWITTER INTERNATIONAL COMPANY |
19/02/2025 |
|
23 |
ZOOM VIDEO COMMUNICATIONS, INC. |
19/02/2025 |
|
24 |
MCAFEE IRELAND LTD. |
19/02/2025 |
|
25 |
PT JINGDONG INDONESIA PERTAMA |
19/02/2025 |
|
26 |
PT SHOPEE INTERNATIONAL INDONESIA |
19/02/2025 |
|
27 |
NOVI DIGITAL ENTERTAINMENT PRIVATE LIMITED |
19/02/2025 |
|
28 |
ALIBABA CLOUD (SINGAPORE) PRIVATE LIMITED |
19/02/2025 |
|
29 |
GITHUB, INC. |
19/02/2025 |
|
30 |
MICROSOFT CORPORATION |
19/02/2025 |
|
31 |
MICROSOFT REGIONAL SALES PTE. LTD. |
19/02/2025 |
|
32 |
UCWEB SINGAPORE PTE. LTD. |
19/02/2025 |
|
33 |
TO THE NEW PRIVATE LIMITED |
19/02/2025 |
|
34 |
CODA PAYMENTS PTE. LTD. |
19/02/2025 |
|
35 |
NEXMO INC. |
19/02/2025 |
|
36 |
CLEVERBRIDGE AG |
19/02/2025 |
|
37 |
HEWLETT PACKARD ENTERPRISE COMPANY |
19/02/2025 |
|
38 |
IBM CLOUD INTERNATIONAL B.V. |
19/02/2025 |
|
39 |
PT BUKALAPAK.COM |
19/02/2025 |
|
40 |
PT ECART WEBPORTAL INDONESIA |
19/02/2025 |
|
41 |
PT TOKOPEDIA |
19/02/2025 |
|
42 |
PT GLOBAL DIGITAL NIAGA |
19/02/2025 |
|
43 |
VALVE CORPORATION |
19/02/2025 |
|
44 |
BEIN SPORTS ASIA PTE LIMITED |
19/02/2025 |
|
45 |
ETSY IRELAND UNLIMITED COMPANY |
19/02/2025 |
|
47 |
TENCENT MOBILE INTERNATIONAL LIMITED |
19/02/2025 |
|
48 |
SNAP GROUP LIMITED |
19/02/2025 |
|
49 |
NORDVPN S.A. |
19/02/2025 |
|
50 |
EBAY MARKETPLACES GMBH |
19/02/2025 |
|
51 |
IMAGE FUTURE INVESTMENT (HK) LIMITED |
19/02/2025 |
|
52 |
AMAZON.COM.CA, INC. |
19/02/2025 |
|
53 |
DROPBOX INTERNATIONAL UNLIMITED COMPANY |
19/02/2025 |
|
54 |
PT DUA PULUH EMPAT JAM ONLINE |
19/02/2025 |
|
55 |
NEXWAY SASU |
19/02/2025 |
|
56 |
BRIGHT MARKET LLC |
19/02/2025 |
|
57 |
PT FASHION MARKETPLACE INDONESIA |
19/02/2025 |
|
58 |
BOLD LLC |
19/02/2025 |
|
59 |
HIGH MORALE DEVELOPMENTS LIMITED. |
19/02/2025 |
|
60 |
ACEVILLE PTE LTD. |
19/02/2025 |
|
61 |
WETRANSFER B.V |
19/02/2025 |
|
62 |
CHEGG, INC |
19/02/2025 |
|
63 |
BOOKING.COM B.V |
19/02/2025 |
|
64 |
EA SWISS SARL |
19/02/2025 |
|
65 |
ELSEVIER B.V |
19/02/2025 |
|
66 |
BLIZZARD ENTERTAINMENT INC |
19/02/2025 |
|
67 |
NEW YORK TIMES DIGITAL LLC |
19/02/2025 |
|
68 |
CANVA PTY LTD |
19/02/2025 |
|
69 |
DEGREED INC. |
19/02/2025 |
|
70 |
LNRS DATA SERVICES LIMITED |
19/02/2025 |
|
71 |
LEXISNEXIS RISK SOLUTIONS FL INC |
19/02/2025 |
|
72 |
SURFSHARK B.V. |
19/02/2025 |
|
73 |
TO THE NEW SINGAPORE PTE. LTD. |
19/02/2025 |
|
74 |
EZVIZ INTERNATIONAL LIMITED |
19/02/2025 |
|
75 |
EVERNOTE GMBH |
19/02/2025 |
|
76 |
ASANA, INC. |
19/02/2025 |
|
78 |
CHANGE.ORG |
19/02/2025 |
|
79 |
PT OCOMMERCE CAPITAL INDONESIA |
19/02/2025 |
|
80 |
CGTRADER UAB |
19/02/2025 |
|
81 |
ESET, SPOL, S R.O. |
19/02/2025 |
|
82 |
TRADINGVIEW, INC |
19/02/2025 |
|
83 |
AMPLITUDE INC. |
19/02/2025 |
|
84 |
CAMBRIDGE UNIVERSITY PRESS & ASSESMENT UK |
19/02/2025 |
|
85 |
PREZI, INC |
19/02/2025 |
|
87 |
GRAMMARLY, INC |
19/02/2025 |
|
88 |
SALESFORCE.COM SINGAPORE PTE LTD |
19/02/2025 |
|
89 |
NETFLIX PTE. LTD. |
19/02/2025 |
|
90 |
FREEPIK COMPANY S.L. |
19/02/2025 |
|
91 |
EXPEDIA LODGING PARTNER SERVICES SARL |
19/02/2025 |
|
92 |
TRAVELSCAPE, LLC |
19/02/2025 |
|
93 |
TEAMVIEWER GERMANY GMBH |
19/02/2025 |
|
94 |
SCRIBD, INC. |
19/02/2025 |
|
95 |
TUNNELBEAR LLC |
19/02/2025 |
|
96 |
XSOLLA (USA), INC. |
19/02/2025 |
|
97 |
PADDLE.COM MARKET LIMITED |
19/02/2025 |
|
98 |
PLURALSIGHT, LLC |
19/02/2025 |
|
99 |
AUTOMATTIC INC |
19/02/2025 |
|
100 |
WOOCOMMERCE INC. |
19/02/2025 |
|
101 |
PIPEDRIVE OU |
19/02/2025 |
|
102 |
SHUTTERSTOCK, INC. |
19/02/2025 |
|
103 |
SHUTTERSTOCK IRELAND LTD. |
19/02/2025 |
|
104 |
OFFGAMERS GLOBAL PTE LTD |
19/02/2025 |
|
105 |
ECONOMIST DIGITAL SERVICES LIMITED |
19/02/2025 |
|
106 |
NATIVE INSTRUMENTS GMBH |
19/02/2025 |
|
107 |
UPCLOUD OY |
19/02/2025 |
|
108 |
MEGA LIMITED |
19/02/2025 |
|
109 |
AIRBNB IRELAND UNLIMITED COMPANY |
19/02/2025 |
|
110 |
TWITCH INTERACTIVE SINGAPORE PRIVATE LIMITED |
19/02/2025 |
|
111 |
VONAGE BUSINESS INC |
19/02/2025 |
|
112 |
UDEMY INC. |
19/02/2025 |
|
113 |
ASK.FM EUROPE LIMITED |
19/02/2025 |
|
114 |
HOME BOX OFFICE (SINGAPORE) PTE.LTD. |
19/02/2025 |
|
115 |
IQIYI INTERNATIONAL SINGAPORE PTE. LTD. |
19/02/2025 |
|
116 |
SPRINGER NATURE CUSTOMER SERVICE CENTER GMBH |
19/02/2025 |
|
117 |
SPRINGER NATURE LIMITED |
19/02/2025 |
|
118 |
PAYPRO EUROPE LIMITED |
19/02/2025 |
|
119 |
JOHN WILEY & SONS, INC. |
19/02/2025 |
|
120 |
BIOMED CENTRAL LIMITED |
19/02/2025 |
|
121 |
COURSERA, INC. |
19/02/2025 |
|
123 |
GROUNDHOG TECHNOLOGIES INC. |
19/02/2025 |
|
124 |
CVMAKER B.V. |
19/02/2025 |
|
125 |
UNIVERSITY OF LONDON |
19/02/2025 |
|
126 |
ZENDRIVE INC |
19/02/2025 |
|
127 |
WAVES INC. |
19/02/2025 |
|
128 |
MATCH GROUP, LLC |
19/02/2025 |
|
129 |
HEWLETT PACKARD INTERNATIONAL SARL |
19/02/2025 |
|
130 |
ADOBE SYSTEMS SOFTWARE IRELAND LIMITED |
19/02/2025 |
|
131 |
NBA DIGITAL SERVICE INTERNATIONAL, INC. |
19/02/2025 |
|
132 |
ALPHA LIT PTE. LTD |
19/02/2025 |
|
133 |
COUPA SOFTWARE, INC. |
19/02/2025 |
|
134 |
ASIAPLAY TAIWAN DIGITAL ENTERTAINMENT LTD |
19/02/2025 |
|
135 |
TAXAMO CHECKOUT LTD |
19/02/2025 |
|
136 |
WONDERSHARE GLOBAL LIMITED |
19/02/2025 |
|
137 |
EPIC GAMES ENTERTAINMENT INTERNATIONAL GMBH |
19/02/2025 |
|
138 |
EPIC GAMES COMMERCE GMBH |
19/02/2025 |
|
139 |
AMAZON ADVERTISING LLC |
19/02/2025 |
|
140 |
AMAZON SERVICES EUROPE S.A.R.L |
19/02/2025 |
|
141 |
UNITY TECHNOLOGIES SF |
19/02/2025 |
|
142 |
UPTODATE INC |
19/02/2025 |
|
143 |
WPENGINE, INC. |
19/02/2025 |
|
144 |
AGODA COMPANY PTE LTD |
19/02/2025 |
|
145 |
SUPERCELL OY |
19/02/2025 |
|
146 |
TENCENT MUSIC ENTERTAINMENT HONG KONG |
19/02/2025 |
|
147 |
HOTJAR LIMITED |
19/02/2025 |
|
148 |
GARMIN (EUROPE) LIMITED |
19/02/2025 |
|
149 |
COREL CORPORATION |
19/02/2025 |
|
150 |
FOXIT SOFTWARE INCORPORATED |
19/02/2025 |
|
152 |
TWITCH INTERACTIVE, INC. |
19/02/2025 |
|
153 |
NCS PEARSON INC. |
19/02/2025 |
|
154 |
DEEPL SE |
19/02/2025 |
|
155 |
SQUARESPACE IRELAND LIMITED |
19/02/2025 |
|
156 |
TRENDSTREAM LTD |
19/02/2025 |
|
157 |
APTOIDE S.A. |
19/02/2025 |
|
158 |
NORTONLIFELOCK SINGAPORE PTE LTD |
19/02/2025 |
|
159 |
SANDBOX INTERACTIVE GMBH |
19/02/2025 |
|
160 |
ZWIFT, INC. |
19/02/2025 |
|
162 |
BLACKLANE GMBH |
19/02/2025 |
|
163 |
RAZER ONLINE PTE LTD |
19/02/2025 |
|
164 |
SOCIAL ONLINE PAYMENTS LIMITED |
19/02/2025 |
|
165 |
TRADESHIFT HOLDINGS, INC. |
19/02/2025 |
|
166 |
AHREFS PTE. LTD. |
19/02/2025 |
|
167 |
POSIT SOFTWARE, PBC |
19/02/2025 |
|
168 |
AMAZON EU S.À R.L. |
19/02/2025 |
|
169 |
EVERNOTE CORPORATION |
19/02/2025 |
|
170 |
LEMON SQUEEZY LLC |
19/02/2025 |
|
171 |
PT. FINAL IMPIAN NIAGA |
19/02/2025 |
|
173 |
THE WORLD UNIVERSITIES INSIGHTS LIMITED |
19/02/2025 |
|
174 |
CLOUDKEEPER (SINGAPORE) PTE. LTD. |
19/02/2025 |
|
175 |
DFENG LIMITED |
19/02/2025 |
|
176 |
OPTIMISE MEDIA (SEA) PTE. LTD. |
19/02/2025 |
|
177 |
FM PRIV LLC |
19/02/2025 |
|
178 |
MIDJOURNEY, INC. |
19/02/2025 |
|
179 |
ARC GAMES INC. |
19/02/2025 |
|
180 |
DEEZER |
19/02/2025 |
|
181 |
REBECCA HALL |
19/02/2025 |
|
182 |
YOUZU GAMES HONGKONG LIMITED |
19/02/2025 |
|
183 |
ARENANET, LLC |
19/02/2025 |
|
184 |
NERIS ANALYTICS LIMITED |
19/02/2025 |
|
185 |
CIRCLE INTERNET SERVICES, INC. |
19/02/2025 |
|
186 |
VIMEO.COM, INC. |
19/02/2025 |
|
187 |
TP GLOBAL OPERATIONS LIMITED |
19/02/2025 |
|
188 |
BETTERME INTERNATIONAL LIMITED |
19/02/2025 |
|
189 |
ACTITECH LIMITED |
19/02/2025 |
|
191 |
LUMEN RESEARCH LIMITED |
19/02/2025 |
|
192 |
AMAZON JAPAN G.K. |
19/02/2025 |
|
193 |
VORWERK INTERNATIONAL & CO. KMG |
19/02/2025 |
|
194 |
HUAWEI SERVICE (HONG KONG) CO., LIMITED |
19/02/2025 |
|
195 |
SOUNDS TRUE INC |
19/02/2025 |
|
196 |
SITEGROUND HOSTING LTD. |
19/02/2025 |
|
197 |
BROWSERSTACK INC. |
19/02/2025 |
|
198 |
TOTAL SECURITY LIMITED |
19/02/2025 |
|
199 |
PEARSON EDUCATION LIMITED |
19/02/2025 |
|
200 |
TRAVIAN GAMES GMBH |
19/02/2025 |
|
201 |
GETYOURGUIDE DEUTSCHLAND GMBH |
19/02/2025 |
|
202 |
GW SOLUTIONS LTD |
19/02/2025 |
|
203 |
SERVICIOS COMERCIALES AMAZON MEXICO, S. DE R.L. DE C.V. |
19/02/2025 |
|
204 |
1GLOBAL OPERATIONS (NETHERLANDS) BV |
19/02/2025 |
|
205 |
WARGAMING GROUP LIMITED |
19/02/2025 |
|
206 |
STUDEERSNEL B.V. |
19/02/2025 |
|
207 |
JUSTANSWER LLC |
19/02/2025 |
|
208 |
TRELLO INC., |
19/02/2025 |
|
209 |
REALTIMEBOARD INC. |
19/02/2025 |
|
210 |
PLUGIN BOUTIQUE LIMITED |
19/02/2025 |
|
211 |
KAJABI LLC |
19/02/2025 |
Regulations:
- Law of the Republic of Indonesia Number 2 of 2020
- Government Regulation in Lieu of Law of the Republic of Indonesia Number 1 of 2020
- Minister of Finance Regulation Number 48/PMK.03/2020
- Director General of Taxes Regulation Number PER-12/PJ/2020 | English translation - Annex
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Updated: 17062020
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