Indonesia: Implemented Government Regulation in Lieu of Law 1/2020 including VAT duties on e-commerce

On 31 March 2020, the Indonesian Directorate General of Taxation adopted and implemented Government Regulation in Lieu of Law 1/2020 including VAT duties on e-commerce, which introduces a requirement for e-commerce providers, including foreign e-commerce providers, providing intangible services and goods in Indonesia to pay value-added tax (VAT).