Indonesia Tax Agency Announces Appointment of Phase Eight VAT Collection Entities for Digital Goods, Services

The Indonesian Directorate General of Taxation March 30 announced the appointment of phase eight global entities for the collection of VAT on digital goods and services. Eligible phase eight VAT collection entities include: 1) Amazon Inc. (Canada); 2) Image Future Investment Ltd. (Hong Kong),; 3) Dropbox International Unlimited Company; and 4) Freepik Company (South Korea). The announcement includes: 1) the April 1 collection start date; 2) the 10 percent VAT rate on digital products; and 3) documentation and invoice requirements for VAT and input credits. [Indonesia, Directorate General of Taxation, 03/30/21]

Reference:
View SP-10/2021. View Announcement. View Index ...