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

Policy overview

Description

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).

Original source

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2020-03-31
in force

On 31 March 2020, the Indonesian Directorate General of Taxation adopted and implemented Government…

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