- The Directorate-General of Tax recently appointed 10 additional global companies that meet the criteria for collectors of Value-Added Tax (Pajak Pertambahan Nilai – “PPN”) for digital goods and services that are sold within Indonesia (“Digital PPN”). This appointment brings the total number of Digital PPN now operating in Indonesia to 16 companies, after an initial appointment of six companies back in July 2020.
- The 10 additional companies that have now been appointed as Digital PPN collectors break down as follows: 1) Facebook Ireland Ltd; 2) Facebook Payments International Ltd; 3) Facebook Technologies International Ltd; 4) Amazon.com Services LLC; 5) Audible Inc; 6) Alexa Internet; 7) Audible Ltd; 8) Apple Distribution International Ltd, 9) Tiktok Pte. Ltd; and 10) The Walt Disney Company (Southeast Asia) Pte. Ltd.
- As a result of these appointments, commencing 1 September 2020, these new companies will be authorized to collect Digital PPN from Indonesian consumers/customers amounting to 10% of pre-tax prices. Said amounts must be listed on all invoices which are issued by sellers as proof of Digital PPN collection. (ANT)
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