PMK 49/2026 sets up VAT collection on foreign digital purchases via SPP-TDLN — but DJP says the system has not yet started

TaxPMK 49/2026UpdatedUpdated: September 25, 2026

Signed 14 July 2026 and effective 20 July 2026, PMK 49/2026 provides the rules for SPP-TDLN — a system where banks and payment providers collect VAT at the point of payment on intangible digital goods and services bought from abroad, such as foreign SaaS subscriptions and digital tools. Update: the system is not yet running. The Director General of Taxes had said at a DPR hearing that DJP would implement it on 10 September 2026, but on 23 September DJP's public-relations director, Inge Diana Rismawanti, said it "has not started because it is still in a stabilisation process" and that any go-live will be announced through DJP's official channels; no new date has been given. This article as first published described the collection as launching; it has not yet begun.

Key points

Signed by the Minister of Finance on 14 July 2026; published and effective 20 July 2026.
Operationalizes Presidential Regulation 68/2025, which established SPP-TDLN (Sistem Pemungutan Pajak atas Transaksi Digital Luar Negeri).
Three roles: PT Jalin Pembayaran Nusantara (a state-owned subsidiary) operates the system; banks and non-bank payment providers act as collectors (Pihak Lain); domestic buyers are the consumers.
Applies to intangible taxable goods and services in digital form, supplied from outside Indonesia's customs area but used domestically — for example, subscriptions to foreign-hosted software.
VAT is calculated as 11/111 of the tax-inclusive transaction value; foreign-currency transactions are converted at the Ministry of Finance's rate at confirmation.
Collectors must remit VAT within 7 days of collection; the system operator deposits it to the state treasury within a further 7 days.
Collectors issue a document equivalent to a tax invoice, which the paying business can use to credit input VAT if conditions are met.
Update (23 September 2026): SPP-TDLN has not started. Director General Bimo Wijayanto had said at a DPR hearing that DJP would implement it on 10 September 2026; on 23 September DJP's public-relations director said "up to now it has not begun because it is still in a stabilisation process" and that go-live would be announced through official channels. DJP has given no new date and, as reported, no interim guidance for businesses or payment providers.

What this means for your Indonesian entity

Do not assume VAT is already being collected at the point of payment: as of 23 September DJP says SPP-TDLN has not started, and it has given neither a new date nor interim guidance. If you see a VAT charge on a foreign digital purchase from your bank or card provider, ask what it is for. Once DJP announces go-live, expect collection at the point of payment, and keep the collector's tax-invoice-equivalent document for each purchase — that is what supports your input VAT credit; at that point, if you have been self-assessing VAT on these purchases, check with your bank or payment provider whether they have been designated a collector, to avoid double taxation during the transition. Because DJP has said nothing about how purchases in the interim gap should be treated, confirm the treatment for the period with your tax adviser rather than assuming either way, and do not stop any self-assessment you already make without that confirmation.

Sources

This page summarises publicly available information for orientation. It is not tax, legal, or accounting advice, and regulations change. Verify against the linked primary sources and contact us before acting on anything here.

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