Indonesia PPN PMSE: Digital VAT Rules
Updated 2026-08-24
Indonesia's Directorate General of Taxes (DJP) collects VAT on the use, inside Indonesia, of intangible taxable goods and/or taxable services from outside the customs territory through Perdagangan Melalui Sistem Elektronik (PMSE). Collection started 1 July 2020. A PMSE business is appointed as collector when Indonesian transaction value exceeds Rp 600,000,000 in a year or Rp 50,000,000 in a month, and/or Indonesian traffic exceeds 12,000 in a year or 1,000 in a month. The VAT to collect is 12% of a tax base equal to 11/12 of the amount paid, excluding the VAT itself. This page is that digital/intangible PMSE rule. It is not import duty on physical parcels, and it is not the separate income-tax collector rule for domestic marketplace merchants. Confirm the live list of appointed collectors on pajak.go.id/id/digitaltax.
Unsure if these rules apply to you?
What PMSE VAT actually covers
DJP's digital-tax page is about intangible taxable goods and taxable services supplied from outside the Indonesian customs territory and used inside it through an electronic system.
Physical goods shipped into Indonesia as parcels are a customs and import-VAT question. Do not treat this page as a 12% sticker on every Shopee or Lazada parcel from China.
Shopee International Indonesia and Lazada's local entity appear on DJP's list of domestic PMSE collectors. That list is about appointed VAT collectors for the digital/intangible rule, not a blanket licence for every product category.
Appointment thresholds and the 12% × 11/12 rate
DJP appoints a PMSE business as collector when Indonesian transaction value exceeds Rp 600,000,000 in a year or Rp 50,000,000 in a month, and/or Indonesian traffic exceeds 12,000 in a year or 1,000 in a month. A business below the test can still ask to be appointed.
The statutory VAT the appointed collector must charge is 12% of another tax base: 11/12 of the amount the user pays, excluding the VAT collected. Do not write a bare 11% or a bare 12% as if they were interchangeable without that base.
Foreign appointed collectors receive a tax identity in the form of an NPWP. Filing is a monthly VAT return (SPT Masa PPN) by the end of the following month, through the DJP taxpayer portal.
What not to mix in
The PKP (taxable entrepreneur) turnover test used for ordinary domestic VAT registration is a different rule. Do not paste that figure onto PMSE.
DJP also has a separate income-tax collector regime for domestic merchants selling through marketplaces. That is not PPN. This page does not quote that rate.
Software, tax-agent and marketplace fees are commercial quotes. Ask the provider; DJP does not publish a private fee card for them.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Is Indonesia VAT 11% or 12% for PMSE?+
DJP's digital-tax page states that appointed PMSE collectors charge 12% of a tax base equal to 11/12 of the amount paid, excluding the VAT collected. Quote that mechanism. Do not pick 11% or 12% from a blog and ignore the base.
What is the PMSE appointment threshold?+
Indonesian transaction value above Rp 600,000,000 in a year or Rp 50,000,000 in a month, and/or Indonesian traffic above 12,000 in a year or 1,000 in a month. A business below the test can still notify DJP and ask to be appointed.
Does this apply to physical goods I ship from China to Indonesian buyers?+
Not as written on the DJP digital-tax page. That page covers intangible taxable goods and taxable services from outside the customs territory. Physical imports follow Customs. If you sell through Shopee or Lazada Indonesia, read the platform contract for who collects what; do not assume PPN PMSE registration replaces import VAT.
If the marketplace is already an appointed collector, do I still register?+
Appointment is of the PMSE business DJP named — including foreign merchants, foreign service providers, foreign PMSE operators, and domestic operators. If the marketplace is the appointed collector for those supplies, it collects. Your own-site or other-platform sales can still meet the threshold separately. Check the live collector list and your contracts.
How often is the PMSE VAT return due?+
DJP: the collector remits and files for each tax period no later than the end of the following month, using SPT Masa PPN, through the taxpayer portal. Foreign collectors may remit in rupiah or US dollars.
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