Indonesia | KPMG | GLOBAL

Indonesia

Indonesia

Explore the requirements that apply to electronically supplied services in Indonesia.

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Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, a non-resident vendor, without a permanent establishment is not liable to register for VAT in Indonesia. The sale of cross-border electronically supplied services to consumers is subject to self-assessed VAT with the consumer in Indonesia being required to pay self-assessed VAT to the State Treasury.

If there is no current requirement, is there any anticipated change to that position?

No

Is an invoice compliant with the VAT/GST law in the customer's country required?

Not applicable

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, the customer pays the full price to the supplier, and self-assesses for VAT on this price in its VAT return.

If there is no current requirement, is there any anticipated change to that position?

No

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No, the customer pays the full price to the supplier, and self-assesses for VAT on this price in its VAT return.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

No requirement exists.

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

No registration or reporting obligation exists.

Is simplified or standard registration required?

No registration is required.

Does the requirement apply to all e-services?

Not applicable

Contacts

For further information please contact:

Bambang Budiman
Director
T +62 2 1570 4888
E Bambang.Budiman@kpmg.co.id

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