SPP-TDLN, the VAT collection system for foreign digital purchases under PMK 49/2026, went live on 25 September 2026 — the day after we reported it had not started

TaxPMK 49/2026UpdatedUpdated: October 12, 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 now running. DJP announced on 24 September (announcement PENG-6/PJ.09/2026) that it would implement SPP-TDLN "effective 25 September 2026" — one day after this article reported, citing DJP's public-relations director on 23 September, that it had not started and had no new date. Director General Bimo Wijayanto confirmed the go-live at a Finance Ministry media gathering in Bogor, reported on 2 October. Six payment issuers were designated as VAT collectors at the start — BRI, Mandiri, BNI, BTN, BSI and LinkAja — and others were still in sandbox testing. DJP stresses that SPP-TDLN is not a new tax and does not change the VAT rate. We missed the 24 September announcement and are correcting the record now.

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 (25 September 2026 onward): SPP-TDLN is live. Under announcement PENG-6/PJ.09/2026, dated 24 September and signed by Director General Bimo Wijayanto, DJP implements it "effective 25 September 2026" for foreign merchants and service providers that supply certain digital goods and services to customers in Indonesia. VAT is collected through designated payment intermediaries. The announcement says it does not apply where VAT is already collected under the PMSE mechanism by appointed foreign VAT collectors, who keep their existing arrangements, and that it introduces no new tax or VAT rate. Foreign providers must include Indonesian VAT in the price payable by customers in Indonesia, so the amount they receive may fall by the VAT collected. At the start six issuers were designated as collectors — BRI, Mandiri, BNI, BTN, BSI and LinkAja — and others were still in sandbox testing (JawaPos, 2 October). The earlier 10 September date and the 23 September "stabilisation" statement are superseded.

What this means for your Indonesian entity

VAT on foreign digital purchases is now collected at the point of payment, from 25 September, but only through the payment issuers designated so far — six at the start (BRI, Mandiri, BNI, BTN, BSI, LinkAja), with others still in testing — so whether a given purchase carries the VAT depends on which bank, card or wallet pays for it. Check the 11% line on recent foreign SaaS and subscription charges, ask your payment provider whether it is a designated collector, and keep the collector's tax-invoice-equivalent document for each purchase: that is what supports your input VAT credit. If you have been self-assessing VAT on these purchases, check for double taxation: the announcement says SPP-TDLN does not apply where VAT is already collected under the PMSE mechanism, but it does not set out how to treat a purchase that was both self-assessed and collected. Confirm the treatment for the period from 25 September 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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