5 Major Developments in Indonesia

5 Major Developments in Indonesia

• Implementing rules of VAT facilities under HPP Law
• Additional implementing regulations of VAT law
• Electronic invoicing could cut tax losses in international trade
• New Customs and VAT Obligations on Imported Software Products, Other Digital Goods
• Input claim on Indonesia VAT – Business not yet started the production

---

Coronavirus

• Tax Agency Announces Normalization of VAT Refunds for Nonresident Tourists Due to Coronavirus Decreasing

Customs

• New Customs and VAT Obligations on Imported Software Products, Other Digital Goods

• Electronic invoicing could cut tax losses in international trade

• Decree: Determination of Export Prices for Calculation of Export Duty

• A New Rule Requires Importers of Software or Other Digital Products via Electronic Transmission to Fulfil Customs Obligations

• Decree: Determination of Export Prices for Calculation of Export Duty

Deduction (Input Tax Credit)

• Input claim on Indonesia VAT – Business not yet started the production

• Additional implementing regulations of VAT law

E-Commerce / Electronic Services

• New Customs and VAT Obligations on Imported Software Products, Other Digital Goods

E-Invoicing

• Electronic invoicing could cut tax losses in international trade

Exemption

• Guidance on Categories of Non-VAT-able Goods and Services

• Implementing rules of VAT facilities under HPP Law

Export

• Decree: Determination of Export Prices for Calculation of Export Duty

Importation

• New Customs and VAT Obligations on Imported Software Products, Other Digital Goods

• New regulation on self-consumed imported goods: what Indonesian importers should consider

• Exchange Rate as Basis for Payment of Import Duty, Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income Tax Applicable for January 11, 2023 Until January 17, 2023

Rate

• Plans to Slash VAT on Electric Cars From 11 Percent to 1 Percent

Refund

• Tax Agency Announces Normalization of VAT Refunds for Nonresident Tourists Due to Coronavirus Decreasing

Real Estate/Immovable Property

• New landscape of value-added tax on collateral

Reporting / Compliance

• Input claim on Indonesia VAT – Business not yet started the production

• An Introduction to Special Economic Zones in Indonesia

• Indonesian VAT rates

Taxable Amount

• Decree: Determination of Export Prices for Calculation of Export Duty
• Exchange Rate as Basis for Payment of Import Duty, Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, Export Duty, and Income Tax Applicable for January 11, 2023 Until January 17, 2023
• Decree: Determination of Export Prices for Calculation of Export Duty

Taxable Transaction

• Guidance on Categories of Non-VAT-able Goods and Services
• Implementing rules of VAT facilities under HPP Law
• New regulation on self-consumed imported goods: what Indonesian importers should consider

---

---