Online shopping will be subjected to VAT and Stamp Duty

Stamp duty will be charged for documents with transaction value above IDR 5 million. This arrangement is contained in Law Number 10 of 2020 concerning Stamp Duty. However, the terms and conditions for the imposition of the stamp duty are still under discussion by the Directorate General of Taxes (DGT) of the Ministry of Finance with the Indonesian E-Commerce Association (idEA).

Meanwhile, the VAT on online purchases has been charged at 11 percent since April 1, 2022. The difference with the stamp duty, the imposition of VAT there is no minimum purchase. However, in the case of the imposition of 11 percent VAT it only applies to Taxable Goods (BKP) sold in e-commerce in accordance with the rules of the Taxation Law.