Indonesia extended the corporate income tax return filing deadline from 30 April to 31 May 2026 due to taxpayer requests and Coretax platform issues. The extension applies only to filing, while the PPh Pasal 29 payment deadline remains unchanged. The extension applies to the SPT Tahunan PPh Badan (Annual Corporate Income Tax Return). It follows requests from around 4,000 companies, tax consultants... Read more

In this overview, we present the basics of Indonesia: a non-fiscal country with no mandatory POS certification, hardware requirements, and mandatory e-invoicng system, but businesses must issue receipts as proof of purchase. Read more

The document serves as a legal and operational guide for retail, VAT, and compliance in Indonesia. It covers regulatory details, VAT rules, reporting obligations, retail processes, and business registration. It highlights the absence of fiscalization, mandatory forms, penalties, and developments in e-invoicing, ensuring comprehensive compliance for retailers. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, the registration process, and the applicable laws and regulations. Read more

The purpose of this document is to emphasize the most important characteristics and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration in the system of Indonesia. Read more

This document provides a comprehensive interpretation of the legal and administrative framework required to open and operate an online shop in Indonesia. It outlines the structured process businesses must follow to ensure compliance with trade, tax, and consumer protection laws. Read more

This document provides an interpretation of QRIS (Quick Response Code Indonesian Standard), which is the national standard for QR-code-based payments in Indonesia. It explains how the system was introduced by Bank Indonesia to unify a previously cluttered digital payment landscape where providers used incompatible, proprietary codes Read more

This Act provides the legal foundation for Indonesia’s shift from traditional "end-of-pipe" disposal to a circular economy model focused on waste reduction and resource recovery. Read more

This regulation serves as the comprehensive implementation guideline for Value Added Tax (VAT) documentation in Indonesia, aimed at providing legal certainty and simplifying the administration of Tax Invoices. Read more

This regulation provides the legal foundation for the Coretax Administration System (CTAS), Indonesia's unified digital platform for modernizing tax compliance. It integrates national identity numbers (NIK) with tax IDs (NPWP), digitizes withholding, and standardizes electronic signatures to ensure transparent, real-time reporting for all stakeholders. Read more

Indonesia’s new Coretax system, launched in January 2025, makes e-invoicing and clearance mandatory for all VAT-registered taxpayers (PKP). Most businesses must use the Coretax portal, while only high-volume taxpayers may continue using e-Faktur Desktop or H2H. The mandate covers B2B, B2G, exports, and all adjustment documents, with paper invoices allowed only during system outages. By December 31... Read more

Between May and July 2025, Indonesia introduced major reforms to strengthen e-commerce and digital tax collection. PERPRES-68/2025 creates a state-backed system to collect VAT on overseas digital sales, PMK-37/2025 appoints qualifying domestic and foreign platforms (PPMSE) as Article 22 income tax collectors with a 0.5% withholding on sellers’ revenue, and PER-12/2025 tightens VAT reporting and re... Read more

On July 14, 2025, Indonesia mandated e-commerce platforms to withhold and remit a 0.5% income tax on sales by small- and medium-sized sellers earning 500 million to 4.8 billion rupiah annually (€29,400 - €282,400). Platforms must also report seller data to tax authorities. The rule targets platforms exceeding certain traffic and transaction thresholds, with a one-month compliance window. Aimed at... Read more

In Indonesia, online marketplaces facilitating cross-border digital sales may be required to charge and remit VAT, though the law is unclear on which platforms this applies to. Marketplaces must also report all vendor transactions to the tax authorities. These rules aim to strengthen VAT collection and increase transparency for digital sales to Indonesian consumers. A marketplace operator is defin... Read more

Indonesia's Directorate General of Taxes (DGT) has updated e-Invoice regulations for VAT-registered Taxable Entrepreneurs (PKP). Important changes include requiring NIK/passport number, goods details, foreign currency transactions, NSFP issuance, transaction codes, e-invoice signatories, host-to-host applications, upload deadlines, retail Trader Invoices, VAT facility stamps, paper invoices, VAT c... Read more

On December 31, 2024, the Indonesian Minister of Finance issued Regulation No. 131 of 2024 (PMK-131), which establishes a 12% value-added tax (VAT) effective January 1, 2025, applying to both luxury and non-luxury goods. The regulation outlines the calculation of the tax base, including a transition period allowing for an alternative tax base for deliveries to end consumers until January 31, 2025.... Read more