Indonesian VAT registration

The Indonesian VAT registration threshold is IDR 4.8 billion sales per annum. Paper-based applications for VAT registrations should be submitted to the regional tax office of the business. Once registered, the tax payer is granted a Tax Identification Number (TIN) of 15 digits.

It is not possible for connected businesses to register under a single VAT number, a Group VAT registration. However, businesses with regional branches may apply for a centralised VAT return and payment process.

Voluntary registrations are permitted for businesses under the VAT registration threshold. Pre-registration input VAT may only be reclaimed in relation to capital goods.