Indonesia: Implemented Regulation No. 48/PMK.03/2020

On 1 July 2020, the Value-Added Tax (VAT) on goods and services provided to Indonesian consumers from international sellers and service providers is implemented. Regulation No. 48/PMK.03/2020 sets out the conditions for the imposition and collection of VAT on foreign e-commerce providers. Later regulations will specify the thresholds above which the VAT duty applies.