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

The Indonesian Directorate General of Taxation Feb. 23 announced the appointment of global entities for the collection of VAT on digital goods and services. Eligible new VAT collection entities include Udemy Inc., Vonage Business Inc., Blizzard Entertainment Inc., and Twitch Interactive Singapore Pvt. Ltd. The announcement includes: 1) the Feb. 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 agency clarified that there are a total of 98 business entities appointed as VAT collectors to date. [Indonesia, Directorate General of Taxation, 02/23/22]

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