PMK 49/2026 launches VAT collection on foreign digital purchases via SPP-TDLN
Signed 14 July 2026 and effective 20 July 2026, PMK 49/2026 operationalizes 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.
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.
What this means for Japanese companies
If your Indonesian entity pays for foreign-hosted software, cloud services, or other digital subscriptions by card or bank transfer, expect VAT to start appearing at the point of payment rather than through self-assessment. Keep the collector's tax-invoice-equivalent document for each such purchase — that is what supports your input VAT credit. If you have been self-assessing VAT on these purchases under the prior mechanism, check with your bank or payment provider whether they have been designated a collector, to avoid double taxation during the transition.
Sources
- Ikatan Konsultan Pajak Indonesia (IKPI) — Purbaya terbitkan aturan baru pemungutan PPN transaksi digital luar negeri
- DDTC News — PPN dipungut via SPP-TDLN, ini data yang diminta
- DDTC News — SPP-TDLN wajib jaga kerahasiaan data, DJP tetap bisa akses
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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