When must I register Indonesia PPN?
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Who verified what, and when (sources open for check).
- editorial
Quoted DJP digital-tax page for PMSE appointment tests and 12% on an 11/12 tax base. Did not use the domestic PKP turnover figure as a PMSE threshold.
📋 Direct Answer
Indonesia appoints PMSE businesses as VAT collectors for intangible taxable goods and taxable services used in Indonesia from outside the customs territory. The tests on the DJP digital-tax page are: 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. Appointed collectors charge 12% of a tax base equal to 11/12 of the amount paid. This is not import VAT on physical parcels, and it is not the domestic PKP turnover test. Confirm the live collector list on pajak.go.id/id/digitaltax.
Item by Item
RequiredCheck whether your supply is PMSE digital/intangibleSee DJP digital-tax pageBefore pricing Indonesia B2C digital sales
- 1Read DJP: VAT on intangible taxable goods and taxable services from outside the customs territory used in Indonesia through PMSE
- 2Physical parcels from China are a Customs question, not this registration
- 3If you only sell physical goods through a local marketplace, read that platform's collection contract instead of copying this rate
RequiredAppointment tests 600,000,000, 12,00012% of an 11/12 tax base (DJP)From 1 July 2020
- 1Transaction value with Indonesian users above Rp 600,000,000 in a year or Rp 50,000,000 in a month, and/or
- 2Indonesian traffic above 12,000 in a year or 1,000 in a month
- 3Below the test you may still notify DJP and ask to be appointed
InfoFile monthly if appointedAsk DJP / your agent; no private official fee cardEnd of the month after the tax period
- 1Foreign appointed collectors receive an NPWP-form tax identity
- 2Remit and file SPT Masa PPN by the end of the following month via the DJP taxpayer portal
- 3Foreign collectors may remit in rupiah or US dollars
2-minute self-check
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