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.
This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
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