Indonesia changes VAT return from June 2013

Changes to the Indonesian VAT and invoice regime mean that new VAT returns must be used from the reporting period ended June 2013.  The new return takes into account the new electronic VAT invoice numbering system.

This new system was introduced by the Director General of Tax from 1 April 2013.  However, there was a delay until then end of the following month.  The new system enable VAT-registered companies to obtain unique,  sequential invoice numbers from the Tax Service online.