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Indonesia Appoints First VAT Collectors for New Rules on Taxing Digital Goods and Services

23 July 2020

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Approved Changes

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Indonesia

Indonesia's Directorate General of Taxation (DGT) has published Notice No. SP-29/2020, which is dated 7 July 2020. The notice provides a list of six global companies that meet the criteria of collecting VAT on digital goods and services sold to customers in Indonesia and have been appointed as such under Indonesia's new measures for the taxation of digital products and services (referred to as "PMSE"). These include: Amazon Web Services Inc. Google Asia Pacific Pte. Ltd. Google Ireland Ltd. Google LLC. Netflix International B.V., dan Spotify AB. With the appointment, digital products and services sold by these companies will be...