One of the implementing regulations—Government Regulation No. 49 Year 2022—provides guidance on the categories and classifications for non-VAT-able goods and services. The regulation specifies three circumstances when VAT is not due/collected:
- VAT is not due for specific non-VAT-able goods and services
- VAT is exempt for certain VAT-able goods and services and strategic VAT-able goods and services
- VAT is not collected for certain VAT-able goods and services and strategic VAT-able goods and services
Source: KPMG
Latest Posts in "Indonesia"
- New Regulation PER-12/2025 Aligns with PMK-81, Updates VAT Collection and Self-Assessment Rules
- Indonesia’s PMK-50: Crypto-Assets Classified as Digital Financial Assets, VAT Treatment Updated
- Chairman of Commission XI proposes reducing VAT from 11% to 10%
- Lawmaker Proposes VAT Reduction to Boost Economy and Ease Financial Burden on Citizens
- Indonesia Extends Full VAT Incentive on Property Purchases to Boost Economy Until 2025 End
