Document requirements
The VAT Enterprise registration is applied for by filling out a registration form and enclosing the following documents:
- A copy of identity card (KTP) for an Indonesian Citizen;
- A copy of passport, Limited Stay Permit (KITAS), or Permanent Stay Permit (KITAP) for a Foreign Citizen; and
- A statement letter from the Taxpayer stating the business or independent personal service that they conduct and the place or location of the business or independent personal service that they conduct.
The following additional documents are required if using a virtual office:
- A contract, agreement, or other similar documents between the virtual office management and the entrepreneur; and
- Business information, certificate of business, or other similar documents from the regional agency.
Additional Provisions
Any entrepreneur seeking to be registered as a VAT Enterprise should also meet the following requirements:
- Have already submitted their Annual Income Tax Returns for the last 2 (two) Fiscal Years in accordance with the tax laws and regulations; and
- Do not have any outstanding tax payables, except for those that have been approved to be paid in installments or deferred.
Application Channel
The VAT Enterprise registration can be applied for by filling out the form and enclosing the requirements and submitting them:
- Directly;
- By post with a delivery receipt; or
- Through delivery company or by courier service with a delivery receipt;
to the Tax Office (KPP) or the Tax Services, Dissemination, and Consultation Office (KP2KP) whose working area covers the Taxpayer’s residence, domicile, and/or place of business.
The decision on the application for VAT Enterprise registration will be given at the latest 1 (one) business day following the receipt of a complete application.
After being registered as a VAT Enterprise, the next step would be to request an electronic certificate and activate a VAT Enterprise account at the latest 3 (three) months following the application being granted.