With Three More Added, PMSE VAT Collectors Now Total 134 Companies

JAKARTA. The Directorate General of Taxes (DGT) has added to the list of companies that operate trade through the electronic system (PMSE) designated to collect Value Added Tax (VAT).

The three companies include Coupa Software, Inc., NBA Digital Service International, Inc., and Alpha Lit, Pte, Ltd.

With these additions, the number of companies that have been appointed as PMSE VAT collectors is 134 companies. However, only 112 companies have collected and paid it to DGT.

Meanwhile, the PMSE VAT that had been collected by the end of November 30 was IDR 9.66 trillion, originating from PMSE VAT in 2020 of IDR 731.4 billion, IDR 3.9 trillion in 2021, and IDR 5.03 trillion in 2021.

The growth in PMSE VAT revenue in 2022 is not only due to the increase in the number of designated companies but also due to the increase in the VAT rate that has been in effect since 1 April 2022 from 10% to 11%.

As a reminder, the provision for collecting PMSE VAT was previously regulated in the Minister of Finance Regulation (PMK) Number 60/PMK.03/2022.

In the regulation, the government requires PMSE companies, both domestic and foreign, that sell goods and services to customers in Indonesia to collect VAT.

In order to be appointed as PSME VAT collector, there are several conditions that must be met by each PMSE company, such as having a transaction value with Indonesian buyers of more than IDR 600 million a year or IDR 50 million a month and having a number of visitors or traffic of more than 12 thousand a year in Indonesia.

DGT revealed that PMSE VAT was imposed to create justice and equality for both conventional and digital business actors.