{"id":12076,"date":"2026-06-18T04:50:42","date_gmt":"2026-06-17T21:50:42","guid":{"rendered":"https:\/\/investinasia.id\/blog\/?p=12076"},"modified":"2026-06-18T10:38:51","modified_gmt":"2026-06-18T03:38:51","slug":"what-is-ppn-vat-in-indonesia","status":"publish","type":"post","link":"https:\/\/investinasia.id\/blog\/what-is-ppn-vat-in-indonesia\/","title":{"rendered":"VAT (PPN) in Indonesia 2026: How It Works for Foreign-Owned Companies"},"content":{"rendered":"<p><strong>Value-Added Tax (PPN)<\/strong> in Indonesia is a consumption tax charged on most sales of goods and services, collected by VAT-registered businesses called Pengusaha Kena Pajak (PKP) and ultimately paid by the end consumer. For a foreign-owned PT PMA, PPN compliance is not optional paperwork. It decides when your company must register, how you issue invoices through Coretax, and how quickly you can recover input tax. As of mid-2026, the Ministry of Finance has confirmed no general rate increase for the year, but the registration process, the invoicing system, and the refund timeline have all changed since the previous edition of this guide.<\/p>\n<div style=\"background: #f8f9fa; border-left: 4px solid #223666; border-radius: 0 8px 8px 0; padding: 16px 20px; margin: 24px 0;\">\n<p style=\"font-weight: bold; margin: 0 0 10px 0; color: #223666;\">Key Takeaways<\/p>\n<ul style=\"margin: 0; padding-left: 20px; line-height: 1.8;\">\n<li>The effective PPN rate for non-luxury goods and services stays at 11 percent in 2026, even though PMK No. 131 of 2024 sets a statutory 12 percent rate offset by an 11\/12 adjusted tax base.<\/li>\n<li>A PT PMA must register as a PKP once gross turnover exceeds IDR 4.8 billion in a fiscal year, under PMK No. 197\/PMK.03\/2013, with registration now running through OSS and Coretax.<\/li>\n<li>Coretax fully replaced the legacy e-Faktur system for VAT invoicing, requiring real-time clearance and an assigned invoice serial number before any tax invoice is valid for input VAT crediting.<\/li>\n<li>PMK No. 28 of 2026 capped the VAT refund decision window at one month for qualifying taxpayers, replacing the older 2018 framework.<\/li>\n<li>Foreign digital service providers designated as PMSE VAT collectors, 262 of them as of March 2026, must charge Indonesian VAT directly on software and subscriptions your PT PMA buys from abroad.<\/li>\n<\/ul>\n<\/div>\n<h2>What Is PPN in Indonesia?<\/h2>\n<figure id=\"attachment_12081\" aria-describedby=\"caption-attachment-12081\" style=\"width: 735px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-12081\" src=\"https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2024\/07\/indonesia-tax.jpg\" alt=\"Indonesia's PPN Guide: Rules, VAT Rates, Calculation\" width=\"735\" height=\"490\" srcset=\"https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2024\/07\/indonesia-tax.jpg 735w, https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2024\/07\/indonesia-tax-300x200.jpg 300w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><figcaption id=\"caption-attachment-12081\" class=\"wp-caption-text\">Indonesia&#8217;s PPN Guide: Rules, VAT Rates, Calculation<\/figcaption><\/figure>\n<p><strong>PPN (Pajak Pertambahan Nilai)<\/strong> is Indonesia&#8217;s Value-Added Tax, governed by the VAT Law (originally Law No. 8 of 1983, last amended by the Tax Regulation Harmonization Law, UU HPP No. 7 of 2021). PPN is collected at each stage of the supply chain rather than only at the final sale, which is what separates it from a single-stage sales tax.<\/p>\n<p>A PKP charges output VAT on its sales and pays input VAT on its purchases. The difference between the two is what gets remitted to, or refunded by, the tax office. This input-output mechanism is the backbone of every VAT calculation discussed later in this guide. For a broader explanation of how <a href=\"https:\/\/investinasia.id\/blog\/what-is-value-added-tax-vat\/\">Value-Added Tax<\/a> works globally before it applies to your Indonesian entity, that comparison is useful background.<\/p>\n<p>Not every business needs to charge PPN immediately. The obligation to register and collect PPN belongs to a specific category of taxpayer, which the next section covers, including <a href=\"https:\/\/investinasia.id\/blog\/indonesia-vat-ppn-subjects\/\">who must charge and pay PPN<\/a> under current rules.<\/p>\n<h2>What Is the Current VAT Rate in Indonesia in 2026?<\/h2>\n<p>The statutory PPN rate in Indonesia is 12 percent, but the effective rate that most businesses actually pay is 11 percent. This split exists because of how the Ministry of Finance structured Minister of Finance Regulation (PMK) No. 131 of 2024, which took effect January 1, 2025, and remains the governing regulation through 2026.<\/p>\n<p>According to Pasal 2 and Pasal 3 of PMK No. 131\/2024, the calculation splits into two tracks:<\/p>\n<ol>\n<li>Goods classified as luxury items under the Luxury Goods Sales Tax (PPnBM): VAT due equals 12 percent multiplied directly by the selling price or import value.<\/li>\n<li>All other taxable goods and services: VAT due equals 12 percent multiplied by an adjusted tax base of 11\/12 of the selling price, import value, or compensation, which mathematically produces an effective rate of 11 percent.<\/li>\n<\/ol>\n<p>The Directorate General of Taxes (DJP) has published the legal basis for this mechanism directly, citing Article 8A in conjunction with Article 16G of the VAT Law as last amended by UU HPP, which allows the Minister of Finance to set an alternative tax base through ministerial regulation rather than amending the law itself.<\/p>\n<p>Luxury goods under PPnBM include items such as homes priced at IDR 30 billion or more, private aircraft, luxury yachts, and motor vehicles meeting specific engine and emission criteria under Government Regulation No. 73 of 2019 and Government Regulation No. 61 of 2020. A dedicated breakdown of these categories sits in the <a href=\"https:\/\/investinasia.id\/blog\/luxury-goods-tax-ppnbm-indonesia-guide\/\">PPnBM guide<\/a>.<\/p>\n<p>On the question of whether the rate changes again in 2026, the Coordinating Ministry for Economic Affairs and Finance Ministry officials confirmed in late 2025 and early 2026 that no PPN rate adjustment is planned for the year. The Tax Harmonization Law allows future adjustment anywhere between 5 and 15 percent depending on economic growth, so this position could shift in later years, but no such change is currently in force.<\/p>\n<h2>Who Must Register as a VAT Taxpayer (PKP) in Indonesia?<\/h2>\n<p>Under Pasal 4 of PMK No. 68\/PMK.03\/2010 as amended by PMK No. 197\/PMK.03\/2013, any business whose gross turnover (peredaran bruto) exceeds IDR 4.8 billion within a fiscal year is no longer classified as a small entrepreneur and must report itself for confirmation as a PKP. Registration is due by the end of the month following the month the threshold was crossed.<\/p>\n<p>A PT PMA below this threshold may still register voluntarily, which is common for new entities that want to credit input VAT on notary fees, office fit-out, equipment, and other startup costs before generating significant revenue. Full mechanics of voluntary and mandatory status sit in the <a href=\"https:\/\/investinasia.id\/blog\/vat-registered-business-in-indonesia-pkp\/\">PKP guide<\/a>.<\/p>\n<p>One risk many foreign founders underestimate: if a company crosses the threshold without registering, the DJP can confirm PKP status ex officio, on its own initiative. That triggers retroactive output VAT liability from the date the threshold was breached, plus exposure to a Surat Tagihan Pajak (tax collection letter) for the unreported periods.<\/p>\n<h2>How Does a Foreign-Owned Company (PT PMA) Register for VAT?<\/h2>\n<p>For a PT PMA, VAT registration is now a continuation of the company incorporation pipeline rather than a separate manual process. In practice, the steps run as follows.<\/p>\n<ol>\n<li>Complete incorporation and obtain the Ministry of Law ratification letter (SK Kemenkumham) for your Deed of Establishment.<\/li>\n<li>Apply for the Business Identification Number (NIB) through the OSS-RBA system, which automatically generates a 16-digit NPWP for the company.<\/li>\n<li>Confirm that your registered KBLI business activity codes match the taxable goods or services you actually sell, since mismatches commonly delay PKP confirmation.<\/li>\n<li>Submit the PKP confirmation request through Coretax, either once turnover crosses IDR 4.8 billion or voluntarily before that point.<\/li>\n<li>Designate an authorized Person in Charge (PIC), typically a director or commissioner holding a valid NPWP and, for foreign nationals, a valid KITAS, since this person signs tax filings inside Coretax.<\/li>\n<li><a href=\"https:\/\/investinasia.id\/blog\/activate-and-log-in-to-coretax-as-a-foreigner\/\">Activate the Coretax account<\/a>, generate a digital certificate for e-filing, and link the e-Faktur module before issuing your first invoice.<\/li>\n<\/ol>\n<p>Processing for PKP confirmation typically runs around 10 working days once documents are complete. In practice, the tax office can still request a site verification before approving status for some first-time foreign-owned applicants, so building a few extra days into your timeline is reasonable. A PT PMA&#8217;s wider tax footprint, including corporate income tax and withholding obligations, is covered separately in the <a href=\"https:\/\/investinasia.id\/blog\/pma-company-tax\/\">PMA taxation guide<\/a>.<\/p>\n<div style=\"background: #d5e6e5; border: 2px solid #223666; border-radius: 8px; padding: 20px 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 8px 0; font-size: 16px; font-weight: bold; color: #223666; text-align: center;\">Lost in the PKP Registration Process?<\/p>\n<p style=\"margin: 0 0 16px 0; color: #333; text-align: center;\">With offices in Jakarta and Bali, InvestinAsia handles NIB-to-PKP registration so your invoices clear on the first try.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #223666; color: #fff; padding: 12px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/wa.me\/6281295665565?text=Hello!%20I%20have%20a%20question%20about%20PKP%20VAT%20registration%20for%20my%20PT%20PMA%2C%20I%20know%20from%20Google%20(SEO)%0A%0ASource%3A%20article%20%22VAT%20(PPN)%20in%20Indonesia%202026%3A%20How%20It%20Works%20for%20Foreign-Owned%20Companies%22%20(SEO)\" target=\"_blank\" rel=\"noopener nofollow\">Ask About PKP Registration<\/a><\/div>\n<\/div>\n<h2>What Changed in Indonesia&#8217;s VAT System for 2026?<\/h2>\n<p>Several regulatory shifts since the previous version of this guide directly affect how a PT PMA handles PPN today.<\/p>\n<p>Coretax fully replaced the legacy e-Faktur system for nearly all PKP by December 31, 2025, after an initial rollout earlier in the year. The mandate covers domestic business-to-business and business-to-government transactions, export invoices, and credit or debit notes, all of which must clear in real time through the Coretax XML pipeline before they are valid for input VAT crediting.<\/p>\n<p>PMK No. 28 of 2026, effective May 1, 2026, replaced the older PMK No. 39\/2018 framework for accelerated tax refunds. Under the new rule, the DJP must issue a refund decision within one month of receiving a complete VAT refund application, compared with three months for income tax refunds. Fast-track eligibility extends to compliant taxpayers with three consecutive years of unqualified financial statement opinions, listed companies, state-owned enterprises, and PKP classified as low risk.<\/p>\n<p>The government also confirmed there is no new PPN tariff policy for 2026, while reaffirming several PPN DTP (government-borne VAT) incentives that continue into the year, including support for new home purchases under a defined price ceiling and incentives tied to battery electric vehicles. Separately, the DJP issued KEP-71\/PJ\/2026, waiving late filing and payment penalties for returns submitted and paid within one month of the original deadline, provided this is done by May 31, 2026.<\/p>\n<h2>Legal Basis for VAT in Indonesia<\/h2>\n<ol>\n<li><strong>UU No. 8 of 1983 on VAT, last amended by UU HPP No. 7 of 2021<\/strong>, currently in force, the primary VAT law.<\/li>\n<li><strong>PMK No. 131 of 2024<\/strong>, in force since January 1, 2025, governing the 12 percent statutory rate and the 11\/12 adjusted tax base.<\/li>\n<li><strong>PMK No. 11 of 2025<\/strong>, consolidating other alternative tax base rules under a single regulation.<\/li>\n<li><strong>PMK No. 68\/PMK.03\/2010 as amended by PMK No. 197\/PMK.03\/2013<\/strong>, setting the IDR 4.8 billion PKP threshold.<\/li>\n<li><strong>PMK No. 60\/PMK.03\/2022<\/strong>, governing the PMSE digital VAT collection mechanism.<\/li>\n<li><strong>PMK No. 28 of 2026<\/strong>, in force since May 1, 2026, accelerating VAT and income tax refund decisions.<\/li>\n<\/ol>\n<h2>How Does VAT Apply to Foreign Digital Service Providers (PMSE)?<\/h2>\n<p>A separate VAT mechanism applies when your PT PMA purchases software, cloud hosting, or advertising services from an overseas digital provider that has no physical presence in Indonesia. Under PMK No. 60\/PMK.03\/2022, a foreign digital business is designated a PMSE (Perdagangan Melalui Sistem Elektronik) VAT collector once its transaction value with Indonesian buyers exceeds IDR 600 million a year, or its traffic from Indonesia exceeds 12,000 visits a year.<\/p>\n<p>As of March 2026, the DJP had designated 262 such collectors, which together remitted more than IDR 38.7 trillion in PPN PMSE since the program began in mid-2020. A designated collector charges PPN directly on the invoice or billing receipt it issues to your company, at the same effective rate that applies domestically.<\/p>\n<p>This matters operationally because input VAT credit on these purchases depends on the proof-of-collection document correctly stating your company&#8217;s name and NPWP. If a foreign vendor is not a designated PMSE collector, the transaction can instead fall under the rules for utilizing intangible taxable goods or services from outside the customs area, which may shift a self-assessment obligation onto your company rather than the vendor. Reviewing your digital subscription list against the official PMSE collector list before year-end closing is a practical step many foreign finance teams skip.<\/p>\n<h2>What Goods and Services Are Exempt From VAT in Indonesia?<\/h2>\n<figure id=\"attachment_12082\" aria-describedby=\"caption-attachment-12082\" style=\"width: 735px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-12082\" src=\"https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2024\/07\/ecommerce4.jpg\" alt=\"Indonesia's PPN Guide: Rules, VAT Rates, Calculation\" width=\"735\" height=\"490\" srcset=\"https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2024\/07\/ecommerce4.jpg 735w, https:\/\/investinasia.id\/blog\/wp-content\/uploads\/2024\/07\/ecommerce4-300x200.jpg 300w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><figcaption id=\"caption-attachment-12082\" class=\"wp-caption-text\">Indonesia&#8217;s PPN Guide: Rules, VAT Rates, Calculation<\/figcaption><\/figure>\n<p>Article 4A of the VAT Law sets out a defined negative list of goods and services that fall outside the PPN system entirely, rather than being taxed at zero percent.<\/p>\n<h3>Basic Necessities<\/h3>\n<p>Staple foods such as rice, eggs, fresh milk, and similar unprocessed essentials are excluded from the VAT base to limit the tax burden on lower-income households.<\/p>\n<h3>Education Services<\/h3>\n<p>Formal and certain non-formal education services provided by registered institutions fall outside PPN, reflecting the government&#8217;s policy of keeping education broadly affordable.<\/p>\n<h3>Health Services<\/h3>\n<p>Medical services delivered by licensed healthcare providers and facilities are also excluded, alongside several categories of social services.<\/p>\n<h3>Financial and Insurance Services<\/h3>\n<p>Banking, insurance, and most financing services sit outside the VAT base, since these sectors are subject to separate regulatory and tax treatment.<\/p>\n<h3>Religious and Public Transport Services<\/h3>\n<p>Religious services and certain forms of public land, sea, and air transportation are excluded as well, on public-interest grounds.<\/p>\n<h2>How Is VAT Calculated for a Foreign-Owned Company in Indonesia?<\/h2>\n<p>A PT PMA registered as a PKP nets its output VAT against its input VAT for each monthly period. If output exceeds input, the difference is paid to the state. If input exceeds output, the company can carry the excess forward or apply for a refund.<\/p>\n<div style=\"overflow-x: auto;\">\n<table>\n<thead>\n<tr>\n<th>Item<\/th>\n<th>Amount (IDR)<\/th>\n<th>VAT (11% effective)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Output VAT on sales of IDR 500,000,000<\/td>\n<td>500,000,000<\/td>\n<td>55,000,000<\/td>\n<\/tr>\n<tr>\n<td>Input VAT on purchases of IDR 200,000,000<\/td>\n<td>200,000,000<\/td>\n<td>22,000,000<\/td>\n<\/tr>\n<tr>\n<td>Net VAT payable<\/td>\n<td>&#8211;<\/td>\n<td>33,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>For luxury goods subject to PPnBM, the 12 percent rate applies directly to the selling price or import value, without the 11\/12 adjustment used for ordinary goods and services.<\/p>\n<h2>How Does VAT Invoicing Work Under Coretax?<\/h2>\n<p>Every PKP must issue a tax invoice (faktur pajak) for each taxable transaction, and since the Coretax rollout, that invoice only becomes valid once it clears the platform in real time. The invoice data is generated in a prescribed XML format, uploaded to Coretax, and validated before the DJP assigns a Tax Invoice Serial Number (NSFP) and QR code.<\/p>\n<p>A valid invoice must include the NSFP, both parties&#8217; NPWP, the transaction date, an item description, and the applicable VAT amount. Issuing a non-compliant or unclear invoice attracts a daily administrative penalty of 2 percent of the VAT due, which compounds quickly on larger transactions. A complete walkthrough of this process for a PT PMA, including the digital certificate setup, sits in the <a href=\"https:\/\/investinasia.id\/blog\/how-to-issue-e-faktur-vat-invoice-in-coretax-for-pt-pma\/\">step-by-step e-Faktur guide<\/a>.<\/p>\n<h2>What Are the Monthly VAT Reporting and Payment Deadlines?<\/h2>\n<p>PPN operates on an accrual basis, meaning the tax becomes due at the time of supply rather than when payment is received. The monthly VAT return, SPT Masa PPN, must be filed and any amount due paid by the end of the month following the relevant tax period.<\/p>\n<p>Under Coretax, the monthly return is largely pre-populated from the e-Faktur data your counterparties have already submitted, which means discrepancies surface at the point of filing rather than later during an audit. A broader explanation of Indonesian tax return mechanics sits in the <a href=\"https:\/\/investinasia.id\/blog\/what-is-spt-tax-return-in-indonesia\/\">SPT filing guide<\/a>.<\/p>\n<h2>How Can Foreign-Owned Companies Claim a VAT Refund in Indonesia?<\/h2>\n<p>A PKP with excess input VAT can apply for restitusi, either through the standard process or, for eligible taxpayers, through pengembalian pendahuluan, the accelerated preliminary refund track. PMK No. 28 of 2026 tightened the documentation and electronic validation requirements for this track while shortening the decision window to a maximum of one month for VAT, replacing the prior PMK No. 39\/2018 rules.<\/p>\n<p>Eligibility for the fast track favors taxpayers who file SPT on time, carry no outstanding tax arrears, and, for corporate applicants, have received unqualified audit opinions for three consecutive years. Listed companies, state-owned enterprises, and PKP rated low risk by the DJP&#8217;s compliance scoring also qualify for streamlined handling. Companies that do not meet these criteria still have access to the standard restitusi process, just on a longer timeline.<\/p>\n<h2>What Happens If a Foreign-Owned Company Fails to Comply With VAT Rules?<\/h2>\n<p>Non-compliance carries layered consequences under the current system, several of which became more severe once Coretax centralized data matching.<\/p>\n<p>Missing the PKP registration deadline exposes a company to ex officio confirmation, which backdates output VAT liability to the date the IDR 4.8 billion threshold was crossed. Issuing invoices that fail Coretax clearance, or that are missing required fields, triggers a 2 percent daily penalty on the VAT due. Without an active Coretax account, a PKP cannot generate billing codes to pay taxes or issue valid invoices at all, which can stall payments from corporate clients who require a proper tax invoice before releasing funds.<\/p>\n<p>Coretax also cross-references VAT data with counterparty filings, banking information, and customs records in near real time. Discrepancies that once surfaced only during an audit are now flagged at the point of submission, which raises the practical importance of clean bookkeeping well before the filing deadline.<\/p>\n<div style=\"background: #223666; border-radius: 8px; padding: 24px; margin: 32px 0; text-align: center;\">\n<p style=\"margin: 0 0 6px 0; font-size: 18px; font-weight: bold; color: #fff; text-align: center;\">Ready to Register Your PT PMA for VAT the Right Way?<\/p>\n<p style=\"margin: 0 0 20px 0; color: rgba(255,255,255,0.75); font-size: 14px; text-align: center;\">The registration of VAT taxpayer in Indonesia can be time consuming.<\/p>\n<div style=\"text-align: center;\"><a style=\"background: #fff; color: #223666; padding: 12px 32px; border-radius: 6px; text-decoration: none; font-weight: bold; display: inline-block;\" href=\"https:\/\/wa.me\/6281295665565?text=Hello!%20I%20have%20a%20question%20about%20https:\/\/investinasia.id\/,%20I%20know%20from%20Google%20(SEO)\" target=\"_blank\" rel=\"noopener nofollow\">Get a FREE Tax Consultation<\/a><\/div>\n<\/div>\n<p>For make it simpler and hasle-free, you can rely on InvestinAsia&#8217;s <strong><a href=\"https:\/\/investinasia.id\/services\/tax-compliance\">Indonesia tax consultant and compliance services<\/a><\/strong>. Our experienced team of professionals is ready to assist you in every tax matter, such as:<\/p>\n<ul>\n<li><a href=\"https:\/\/investinasia.id\/services\/accounting-tax\">Accounting and tax reporting services in Indonesia<\/a><\/li>\n<li><a href=\"https:\/\/investinasia.id\/services\/payroll-service\">Indonesia Payroll Service<\/a><\/li>\n<li><a href=\"https:\/\/investinasia.id\/services\/lkpm-reporting\">Indonesia LKPM Reporting Service<\/a><\/li>\n<li><a href=\"https:\/\/investinasia.id\/services\/vat-taxpayer-registration\">Indonesia VAT Taxpayers Registration<\/a><\/li>\n<\/ul>\n<h2>Frequently Asked Questions<\/h2>\n<h3>What is the VAT rate in Indonesia in 2026?<\/h3>\n<p>The effective PPN rate is 11 percent for most goods and services, calculated as 12 percent applied to an adjusted 11\/12 tax base under PMK No. 131 of 2024. Luxury goods under PPnBM are taxed at a genuine 12 percent rate.<\/p>\n<h3>When must a PT PMA register as a VAT taxpayer?<\/h3>\n<p>Registration becomes mandatory once gross turnover exceeds IDR 4.8 billion within a fiscal year, under PMK No. 197\/PMK.03\/2013. Voluntary registration before that point is also permitted.<\/p>\n<h3>Is the PPN rate increasing again in 2026?<\/h3>\n<p>No. Government officials confirmed in late 2025 and early 2026 that no further PPN rate adjustment is planned for the year, though the law permits future changes between 5 and 15 percent.<\/p>\n<h3>How long does PKP registration take for a foreign company?<\/h3>\n<p>Once documents and KBLI codes are confirmed, processing typically takes around 10 working days, though first-time foreign-owned applicants may face an additional site verification step.<\/p>\n<h3>Can a foreign-owned company claim a VAT refund in Indonesia?<\/h3>\n<p>Yes. A PKP with excess input VAT can apply for restitusi, with decisions now required within one month for qualifying taxpayers under PMK No. 28 of 2026.<\/p>\n<h3>Does VAT apply to digital services my PT PMA buys from abroad?<\/h3>\n<p>Yes, if the foreign provider is a designated PMSE VAT collector, it must charge Indonesian VAT directly. If not, the transaction may instead require self-assessment under the rules for intangible goods or services from outside the customs area.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>References<\/strong><\/p>\n<p><strong>1.<\/strong> Direktorat Jenderal Pajak. (2025). PMK 131\/2024: Tarif PPN Sebelas-Dua Belas. Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/en\/node\/113453<\/p>\n<p><strong>2.<\/strong> Direktorat Jenderal Pajak. Pemerintah Terbitkan Aturan DPP Nilai Lain dan Besaran Tertentu PPN. Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/en\/node\/114038<\/p>\n<p><strong>3.<\/strong> Direktorat Jenderal Pajak. (2014). Batasan Omzet Pengusaha Kecil Wajib PPN Dinaikkan. Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/en\/node\/8899<\/p>\n<p><strong>4.<\/strong> Direktorat Jenderal Pajak. (2026). Kontribusi Pajak Digital Terus Tumbuh, Capai Rp48,11 Triliun. Retrieved from<br \/>\nhttps:\/\/www.pajak.go.id\/id\/siaran-pers\/kontribusi-pajak-digital-terus-tumbuh-capai-rp4811-triliun<\/p>\n<p><strong>5.<\/strong> Ikatan Konsultan Pajak Indonesia. (2026). Restitusi Pajak Dipercepat, Pemerintah Terbitkan PMK 28\/2026. Retrieved from<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"g9eCqomC0l\"><p><a href=\"https:\/\/ikpi.or.id\/en\/restitusi-pajak-dipercepat-pemerintah-terbitkan-pmk-28-2026\/\">Restitusi Pajak Dipercepat, Pemerintah Terbitkan PMK 28\/2026<\/a><\/p><\/blockquote>\n<p><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201cRestitusi Pajak Dipercepat, Pemerintah Terbitkan PMK 28\/2026\u201d \u2014 Ikatan Konsultan Pajak Indonesia\" src=\"https:\/\/ikpi.or.id\/en\/restitusi-pajak-dipercepat-pemerintah-terbitkan-pmk-28-2026\/embed\/#?secret=BaG1yx9riN#?secret=g9eCqomC0l\" data-secret=\"g9eCqomC0l\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the VAT rate in Indonesia in 2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"The effective PPN rate is 11 percent for most goods and services, calculated as 12 percent applied to an adjusted 11\/12 tax base under PMK No. 131 of 2024. 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