UPDATE VAT ON TRADING THROUGH THE ELECTRONIC SYSTEMS

On September 2021, The Directorate General of Tax  (DGT) appointed WeTransfer BV and OffGamers Global Pte Ltd as the collectors of value-added tax on trading through the electronic systems (PMSE) for digital products sold to consumers in Indonesia.

Currently number of collectors of value-added tax on PMSE has reached 83 enterprises. All these enterprises are now collecting value-added tax for digital products and services that they sell to customers in Indonesia. We believe that the number of VAT Collector on PMSE will continue to increase in near future.

Some conditions that trigger for DGT to appoint international sellers or providers to become VAT collectors as follows:

  • Transaction values of US$42,000 per year or US$3,500 per month. (IDR 600 Mio/year or IDR 50 Mio/month)
  • Traffic or access numbers of 12,000 per year or 1,000 per month.

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