Indonesia VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Austria. Desucla represents, files and pays VAT for cross-border businesses.

Speak to an expert Check your requirements

Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Directorate General of Taxes (DGT)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Direktorat Jenderal Pajak (DJP)
Standard rate	12%
Reduced rates	None
Registration threshold	IDR 4.8 billion
Filing frequency	Monthly
E-invoicing / digital reporting	Electronic tax invoices are mandatory for VAT registered businesses and the Coretax rollout is in force.
Typical registration lead time	2-6 weeks

Recent changes

NEW

Jan-Mar 2025 invoice transition under PMK 131

PER-1/PJ/2025 gives a 3 month transition; invoices showing 11% or 12% VAT on non luxury supplies are treated as correct and penalty free during system adjustment.

UPDATED

Coretax DJP went live on 1 Jan 2025

DJP implemented Coretax on 1 Jan 2025, moving key administration including registration, e invoicing, returns, and payments into the new system.

NEW

Late VAT return and payment penalties waived in transition

KEP-67/PJ/2025 removes administrative sanctions for delayed VAT returns and certain tax payments tied to the Coretax transition, including Jan-Mar 2025 VAT periods.