Read this to learn how GetYourGuide applies Indonesian VAT to commissions for suppliers of Indonesian tours.
Background
In compliance with the Ministry of Finance Regulation (PMK No. 48/PMK.03/2020), GetYourGuide applies an 11% Value Added Tax (VAT) to the commission charged to suppliers of tours in Indonesia. This change is effective from the January 2025 invoice onwards.
Automatic VAT Application
- From January 2025, GetYourGuide applies an 11% VAT to commissions for Indonesian tours.
- This VAT is automatically included in your monthly invoices.
- Suppliers can claim this VAT as an input tax credit in their VAT returns, using the invoices as proof.
VAT Rate Clarification
- Although the VAT rate increased to 12% for most services from January 2025, GetYourGuide's services remain subject to the 11% rate.
- Our advisors have confirmed that the 11% rate is correct under current regulations.
Frequently Asked Questions
-
Why is GetYourGuide applying 11% VAT to the commission it charges me?
As a provider of digital services in Indonesia, GetYourGuide must adhere to Indonesian tax laws, which require an 11% VAT on commissions. -
VAT is already included in the ticket price. Why apply VAT again?
The transaction between you and the customer is separate from the commission charged by GetYourGuide. The Directorate General of Taxes (DGT) requires VAT to be collected on both transactions. -
Is the GetYourGuide invoice sufficient to claim the input VAT credit?
Yes, our invoices meet all DGT requirements for claiming input VAT credits. -
Should GetYourGuide be applying the 12% rate of VAT instead?
No, the 11% VAT rate is applicable to GetYourGuide's services as confirmed by our advisors. -
Can I list tours on GetYourGuide without a VAT number?
Yes, you can list tours, but the VAT applied by GetYourGuide will not be recoverable as an input VAT deduction.
For further questions, contact us at tax.communications@GetYourGuide.com.
Legislative References
- PMK No. 48/PMK.03/2020: Establishes the VAT framework for digital services from non-resident providers.
- Government Regulation in Lieu of Law No. 1 of 2020: Amended tax laws to include VAT on digital goods and services.
- Minister of Finance Regulation No. 60/PMK.03/2022: Provides guidance on VAT obligations for non-resident digital service providers.
Ensure your VAT details are updated in the supplier portal to manage VAT charges effectively. For more assistance, reach out to our support team.