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Guidelines for new rules for Digital Goods and Services by foreign vendors

Complete provisions on the procedures for collection, deposit and VAT reporting are contained in the Minister of Finance Regulation (PMK) Number 48 / PMK.03 / 2020. A copy is available on the tax.go.id website. While the criteria and list of business actors appointed as VAT collectors will be announced later.

Source: go.id

See also here: today.line.me for further background info.