Indonesia Tax Agency Announces Appointment of Phase Two VAT Collection Entities for Digital Goods, Services

Indonesia’s Directorate General of Taxation (DGT) has published Notice No. SP-35/2020 of 7 August 2020, which lists a second batch of global companies

Eligible phase two VAT collection entities include

  • Facebook Ireland,
  • Facebook Payments International,
  • Facebook Technologies International,
  • Amazon Services LLC, Audible, Inc.,
  • Alexa Internet,
  • Audible, Ltd.,
  • Apple Distribution International,
  • Tiktok, and
  • the Walt Disney Company (Southeast Asia).


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