Indonesia: Implemented Regulation No. PER-12/PJ/2020

On 1 July 2020, the Indonesian Director General of Taxes implemented Regulation No. PER-12/PJ/2020 which further clarifies the thresholds and conditions for the imposition of Value-Added Tax (VAT) on goods and services provided to Indonesian consumers from international sellers and service providers. Specifically, the VAT duty applies on service providers with an annual revenue of IDR 600 million revenue or at least 12’000 Indonesian consumers annually. Regulation No. PER-12/PJ/2020 implements Regulation No. 48/PMK.03/2020.