Input VAT Credit on Digital Purchases Under PMK 49/2026
PMK 49/2026 makes banks and other payment issuers collectors of VAT on digital goods and services from abroad, and their statements are treated as tax invoices.
Key points
- Foreign currency transactions are converted at the Ministry of Finance rate in force when the system gives confirmation.
The Minister of Finance issued PMK 49/2026 on the procedure for collecting VAT on foreign digital transactions through the SPP-TDLN collection system. It was issued on 14 July 2026 and took effect on promulgation on 20 July 2026.
It targets digital goods and services from outside the customs area used in Indonesia. The collector is the Issuer, a bank or non-bank institution facilitating the payment, rather than the seller abroad.
For companies paying for cloud services, software or online advertising by corporate card, the collection will appear on the bank statement.
How issuers collect
A bank or other institution does not become a collector automatically. Article 3(3) and (4) provide that the Issuer is appointed as an Other Party by the Minister, and that authority is delegated to the Director General of Taxes.
Before appointment, the Issuer goes through development and stabilisation periods, in which its system is connected to and tested with SPP-TDLN, under Article 4.
The flow starts with transaction data. The Issuer sends payment data to the system operator no later than when it authorises the payment, and the operator gives confirmation within one day.
VAT is due when that confirmation is given, and the amount is set by Article 7(2). VAT collected is calculated by multiplying the 11/111 formula by the price or payment, which already takes VAT into account.
Transactions in dollars or other foreign currencies are converted to rupiah at the Ministry of Finance rate in force when SPP-TDLN gives confirmation, not the rate the bank uses for the charge. The rupiah VAT can therefore differ slightly from a recalculation of the statement figure.
The Issuer then deposits the VAT through the system operator within seven days of confirmation.
This route does not replace electronic commerce operators already appointed to collect VAT. Article 5(1) limits it to transactions on which VAT is collected by parties other than those operators, and Article 5(3) leaves out transactions not subject to or exempt from VAT.
Conditions for input VAT credit
The Issuer must issue a document for each collection. Article 10(4) allows a bill statement or similar document if the data is complete, and paragraph (5) gives it the same standing as a tax invoice.
Required data includes the user’s name, home or email address, and account number. If there is no account number, the telephone number is shown.
Standing as a tax invoice does not by itself make the VAT creditable, because the conditions sit separately in Article 10(6). The VAT is creditable if the email address or telephone number in paragraph (2)(c) is registered with the tax authority, and the general input VAT credit rules are met.
The first condition bears on how corporate cards are issued. A card in an employee’s name may show that person’s private email, which may not match the company email registered with the tax authority.
Checking can start from two sides. Match the email and telephone on the card data at the bank with the company data in Coretax, then check whether the current statement shows the Reference Number and VAT collected.
Transactions that escape collection are not exempt. Article 17 says use on which VAT has not been collected by the Other Party remains subject to VAT under the tax laws.
The wider rules are covered in VAT on Foreign Digital Transactions Under PMK 49/2026.
Frequently asked questions
We pay for foreign software subscriptions by corporate credit card. Can the bank statement serve as a tax invoice?
Yes, provided it contains all data required by Article 10(2) of PMK 49/2026, including the Reference Number and VAT collected. To claim a credit, the email or telephone number shown must also be registered with the tax authority.
What if VAT was collected on a cancelled transaction?
Article 16(1) provides a refund application, filed with the system operator through the bank or issuer that collected the tax.
If the statement shows no VAT, is there no obligation?
No. Article 17 says use of digital goods or services from abroad on which VAT has not been collected by the Other Party remains subject to VAT under the tax laws.