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

The Indonesian Directorate General of Taxation Jan. 7 announced the appointment of global entities for the collection of VAT on digital goods and services. Eligible new VAT collection entities include Booking.com BV, EA Swiss SARL, Elsevier BV, Native Instruments GMBH, Upcloud Limited, Mega Limited, and Airbnb Ireland Unlimited Company. The agency has corrected Linkedin Singapore Pte. Ltd, Expedia Lodging Partner Services SARL, Hotels.com, LP, BEX Travel Asia Pte. Ltd., and Travelscape, LLC. The announcement includes: 1) the Dec. 31, 2021, collection start date; 2) the 10 percent VAT rate on digital products; and 3) documentation and invoice requirements for VAT ...