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12.1. VAT on the Supply of Goods by Non-Residents

A non-resident supplying goods from a fixed place of business in Indonesia is required to register for and pay VAT.

Supply of goods by a non-resident without a fixed place of business to any VAT registered payer (B2B) in Indonesia is subject to reverse charge in the hands of the importer.

It is not mandatory to appoint a fiscal representative in Indonesia.