{"version":"1","article":{"id":"indonesia-cross-border-digital-vat-collection-2026","slug":"indonesia-cross-border-digital-vat-collection-2026","language":"en","url":"https://haberpaper.com/en/news/indonesia-cross-border-digital-vat-collection-2026","api_url":"https://haberpaper.com/api/v1/articles/indonesia-cross-border-digital-vat-collection-2026?lang=en","title":"Indonesia activates VAT collection system for cross-border digital transactions","summary":"The SPP-TDLN system went live on September 25; it targets eligible transactions not already taxed through the existing electronic-commerce VAT mechanism.","category":"fiscal","region":"world","topics":[],"published_at":"2026-10-06T12:48:14+03:00","modified_at":"2026-10-06T12:48:14+03:00","publication_basis":"publication-record","event_period":"2026-09-25","event_period_basis":"event-or-reference-period","sources":[{"name":"Directorate General of Taxes, Indonesia","url":"https://www.pajak.go.id/id/siaran-pers/pemerintah-mulai-terapkan-spp-tdln","publishedAt":"2026-10-01","checkedAt":"2026-10-06"}],"translations":[{"language":"tr","url":"https://haberpaper.com/tr/news/indonesia-cross-border-digital-vat-collection-2026","api_url":"https://haberpaper.com/api/v1/articles/indonesia-cross-border-digital-vat-collection-2026?lang=tr"},{"language":"en","url":"https://haberpaper.com/en/news/indonesia-cross-border-digital-vat-collection-2026","api_url":"https://haberpaper.com/api/v1/articles/indonesia-cross-border-digital-vat-collection-2026?lang=en"},{"language":"ar","url":"https://haberpaper.com/ar/news/indonesia-cross-border-digital-vat-collection-2026","api_url":"https://haberpaper.com/api/v1/articles/indonesia-cross-border-digital-vat-collection-2026?lang=ar"},{"language":"fr","url":"https://haberpaper.com/fr/news/indonesia-cross-border-digital-vat-collection-2026","api_url":"https://haberpaper.com/api/v1/articles/indonesia-cross-border-digital-vat-collection-2026?lang=fr"},{"language":"es","url":"https://haberpaper.com/es/news/indonesia-cross-border-digital-vat-collection-2026","api_url":"https://haberpaper.com/api/v1/articles/indonesia-cross-border-digital-vat-collection-2026?lang=es"}],"data_types":[],"data":null,"data_compilations":[],"data_downloads":[],"content":{"paragraphs":["Indonesia’s Directorate General of Taxes said on October 1 that its SPP-TDLN VAT collection system for foreign digital goods and services sold to consumers in Indonesia had gone live on September 25. The mechanism follows Finance Ministry Regulation No. 49 of 2026 and does not create a new tax or change the existing VAT rate.","Six payment providers were named as initial collection agents: Bank Rakyat Indonesia, Bank Mandiri, Bank Negara Indonesia, Bank Tabungan Negara, Bank Syariah Indonesia and LinkAja. The system uses payment information to identify eligible transactions. Transactions already subject to VAT through the electronic-commerce mechanism are excluded, avoiding a second collection on the same purchase."],"key_points":[],"sections":[]},"text":"The SPP-TDLN system went live on September 25; it targets eligible transactions not already taxed through the existing electronic-commerce VAT mechanism.\n\nIndonesia’s Directorate General of Taxes said on October 1 that its SPP-TDLN VAT collection system for foreign digital goods and services sold to consumers in Indonesia had gone live on September 25. The mechanism follows Finance Ministry Regulation No. 49 of 2026 and does not create a new tax or change the existing VAT rate.\n\nSix payment providers were named as initial collection agents: Bank Rakyat Indonesia, Bank Mandiri, Bank Negara Indonesia, Bank Tabungan Negara, Bank Syariah Indonesia and LinkAja. The system uses payment information to identify eligible transactions. Transactions already subject to VAT through the electronic-commerce mechanism are excluded, avoiding a second collection on the same purchase.","corrections":[],"editorial_illustration":{"kind":"symbolic-editorial-illustration","documentary":false,"scope":"section","asset_id":"fiscal","url":"https://haberpaper.com/assets/illustrations/fiscal-1536.webp","width":1536,"height":1024,"alt":"Symbolic public finance illustration with a civic building, balanced scale and closed books.","language":"en"},"section_illustration":{"kind":"symbolic-editorial-illustration","documentary":false,"scope":"section","asset_id":"fiscal","url":"https://haberpaper.com/assets/illustrations/fiscal-1536.webp","width":1536,"height":1024,"alt":"Symbolic public finance illustration with a civic building, balanced scale and closed books.","language":"en"}}}