JAKARTA. The Directorate General of Taxes (DGT) appointed software provider company Adobe System Software Ireland Limited as a collector of Value Added Tax (VAT) for Trade Through Electronic System (PMSE).
The appointment of Adobe was carried out in October 2022 and has been able to collect PMSE VAT starting from the tax period in November 2022 at a rate of 11% on foreign products sold in Indonesia.
In a written statement, the DGT stated that with the appointment of Adobe, currently 131 PMSE companies have been designated as VAT collectors for their transactions with customers in Indonesia.
The Realization of PMSE VAT Collection
However, only 111 PMSE companies have collected and paid VAT to the DGT. The amount of VAT that has been paid has reached IDR 44.53 trillion in 2022.
Meanwhile, if accumulated since the PMSE VAT collection policy took effect in 2020, the total PMSE VAT collected by the tax authorities reached IDR 9.17 trillion.
Provisions regarding PMSE VAT collection are regulated in the Minister of Finance Regulation (PMK) Number 60/PMK.03/2022. The regulation governs the procedure for appointing PMSE companies as VAT collectors.
Several conditions that must be met to be designated as PMSE VAT collectors include having a transaction value with Indonesian buyers above IDR 600 million a year or IDR 50 million a month. In addition, the company must also have the amount of traffic in Indonesia exceeding 12 thousand a year or a thousand in a month.
The regulation emphasizes that companies appointed to collect PMSE VAT must submit tax withholding slips in the form of commercial invoices, billing, order receipts, or similar documents.