30 June 2026 | Submission Deadline | Foreign VAT Refunds: Multi-country claims due
Live 1 Sep 2026 | France | Mandatory e-Invoicing
30 June 2026 | Submission Deadline | 13th Directive: Non-EU VAT refunds due
[ivory-search id="88224" title="Default Search Form"]

Navigating VAT in Indonesia

Navigating VAT in Indonesia

This guide provides an overview of VAT in Indonesia, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Indonesia.

Last Updated: November 2025
Group 427320837 e1763784339445

2025

Indonesia’s VAT rate was raised to 11% in 2022 and is set to climb to 12% in 2025.

Indonesia at a glance.
Indonesia
at a glance.

Standard rate

11% VAT

Digital services VAT

Yes, at 11%

Mandate e-invoicing

Yes

Currency

Indonesian Rupiah (IDR)

Zero-rated items

Certain exports of goods and services, certain Interconnection, satellite providers and/or communication/data connectivity services, etc.

VAT format

15 numeric digits

Fiscal representation

Not required

e-invoicing in Indonesia.
e-invoicing
in Indonesia.
Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

Yes

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

N/A

Name of exchange infrastructure

e-Faktur Pajak system (online invoice application)

Format(s) used

Proprietary e-Faktur format (electronic VAT invoice uploaded to tax system)

FAQs

No. Indonesia conducts detailed tax audits before granting refunds, making the process lengthy and documentation-heavy.

No. All VAT invoices must be created through e-Faktur, digitally signed, and reported electronically.

PPN returns must typically be filed by the end of the following month after the tax period.

Nearby countries.

Explore indirect tax information in these countries:

Nearby countries.

Explore indirect tax information in these countries:

Related content.

May
28
WEBINAR
If your organisation is paying VAT on international invoices and writing it off as a cost of doing business, this webinar will show you exactly how to claim it back, and how much you could be leaving on the table.
May
12
WEBINAR

This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.