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Indonesia - VAT registration guide

Contributed by Donny Rindorindo, PKF Indonesia

VAT registration threshold – local establishment	IDR 4.8 billion

VAT registration threshold – no local establishment	Not applicable �� A business with no local establishment in Indonesia is not required to be registered for VAT purposes in Indonesia.

Voluntary VAT registration	It is possible for businesses operating below the VAT registration threshold to register voluntarily for VAT in Indonesia. �� The Director General will usually request evidence such as a deed of establishment, and any amendments, for a domestic corporate taxpayer, and the personal tax identification number (TIN) cards of the management personnel, etc.

How to register for VAT	A business that makes supplies of taxable goods and/or renders taxable services in Indonesia is required