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.
Indonesia Clarifies E-commerce VAT
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Other countries
Author: Ljubica Blagojević
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General information
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19
Content accuracy validation date:
01.07.2025
Content accuracy validation time:
08:23h
A marketplace operator is defined as an entity providing electronic services that enable overseas merchants to sell digital products to Indonesian customers. Beyond VAT collection, marketplaces must also report all vendor transactions to the Directorate General of Taxes.
- VAT Obligation: Marketplaces may be liable for VAT on digital sales but the scope of platforms affected remains unclear.
- Operator Definition: Focus is on platforms facilitating cross-border sales of digital products to Indonesia.
- Reporting Duty: Marketplaces must maintain transaction records and report vendor sales, supporting tax oversight.
- Compliance Objective: These measures aim to improve tax collection from digital cross-border sales while increasing transparency.
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