Indonesia's Directorate General of Taxation (DGT) issued Notice No. SP-2/2022 on 7 January 2022, which provides that 94 companies have been appointed for collecting VAT on digital goods and services sold to consumers in Indonesia as of 31 December 2021. Companies meeting certain criteria are appointed under Indonesia's measures for the taxation of digital products and services (referred to as "PMSE"), which were introduced from July 2020. The obligation to collect VAT applied for an initial …