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

The Indonesian Directorate General of Taxation Nov. 17 announced the appointment of phase five global entities for the collection of VAT on digital goods and services. Eligible phase five VAT collection entities include Cleverbridge AG, Hewlett-Packard Enterprise U.S., Softlayer Dutch Holdings BV (IBM), PT Bukalapak, PT Ecart Webportal Indonesia (Lazada), PT Fashion Eservices Indonesia (Zalora), PT Tokopedia, PT Global Digital Niaga (Blibli), Valve Corporation (Steam), and Bein Sports Asia. The announcement includes: 1) the Dec. 1 collection start date; 2) the 10 percent VAT rate on digital products; and 3) documentation and invoice requirements for VAT and input credits. The ...