eyid-tax-alert-august-2026

New VAT regulation for foreign digital transactions in Indonesia

On 20 July 2026, the Minister of Finance issued MoF Regulation No. 49 Year 2026, providing implementing guidance on VAT collection for foreign digital transactions through the SPP-TDLN framework. The regulation introduces detailed collection and reporting mechanisms, real-time data transmission requirements, and compliance obligations for Issuers and the SPP-TDLN Operator. Further details are provided in the publication.