VATLive > Blog > Indonesia > Indonesia VAT on non-resident e-services

Indonesia VAT on non-resident e-services


The Indonesian government is preparing a bill to extend VAT collections on e-commerce sales by foreign providers of e-services. Indonesian VAT is currently 10%. The bill could be enacted in time for 2020.

E-services includes income from: streaming and download media; gaming; app’s; e-books; online publications; SaaS services; online gambling; and e-learning.

Many countries around the world have been extend indirect taxes to offshore providers. The EU imposed a single VAT return for providers, the Mini One-Stop-Shop, in 2015. New Zealand and Australia have since imposed their Goods and Services Taxes on non-resident digital services. Mexico is also considering a foreign e-services VAT bill for early 2020.


Latest Indonesian news

Indonesia demands marketplace VAT data

January 27, 2019

Indonesia has become the latest country to require online marketplaces to share their third-party VAT data to help reduce fraud. From 1 April 2019, marketplaces will be required

Indonesia drops Luxury Goods Sales Tax

June 13, 2015

Indonesia is to withdraw its high rate luxury tax in a bid to stimulate consumption and spending. The tax is levied at between 10%...

Indonesia wants VAT on e-commerce

August 30, 2014

Indonesia is the latest Asia Pacific country to indicate it wants to start levying VAT on e-commerce sales of goods to consumers. Currently, domestic...



VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
VATlive newsletter

Sign up for our free newsletter stay up-to-date with the latest tax news.

VAT Voice


Sign-up to VAT Voice, Avalara’s monthly round-up about VAT and legislation updates to help you stay ahead of the curve.