ID Value-added tax (VAT) Rates Indonesia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
10% 0% Rupiah (IDR)

Indonesia's general VAT rate is 10%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the The Directorate General of Taxes (http://www.pajak.go.id) in Jakarta.

Indonesia has the following special VAT rates:

8.4% reduced VAT rate on: cigarette supplies
4% reduced VAT rate on: in-house construction.

Indonesia's consumption tax is called the Value-added tax (VAT), locally known as Pajak Pertambahan Nilai (PPN), which was introduced in January 1984.


Indonesia VAT rates for 2017

Standard
10%
Other
Zero-rated and exempt

Indonesia VAT number format

Businesses in Indonesia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the The Directorate General of Taxes, and will follow a certain format. The VAT number format is 11.111.111.1-111.111.


Indonesia VAT return periods

Businesses in Indonesia that are required to collect tax from consumers must file regular tax returns with the The Directorate General of Taxes in Jakarta. Indonesia's VAT return periods are:

Monthly


Indonesia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Indonesia are required to start collecting and remitting tax.

Registration for small entrepreneurs
IDR4.8 billion of supplies of goods or services

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Indonesia are not required to collect taxes from the consumer.


Indonesia VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Indonesia VAT refund program, more info can be obtained from the The Directorate General of Taxes.


ID Value-added tax (VAT) Rates Indonesia Tax Sources & Citations

  • EN: Indonesia Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Indonesia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Indonesia tax information on this page is incorrect or out of date.
Citations:
  1. Indonesia The Directorate General of Taxes (http://www.pajak.go.id)
  2. Ernst & Young global VAT tax study, Indonesia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/id-indonesia