On 11 January 2019, Indonesia's Directorate General of Taxation published new regulations on the taxation of e-commerce (Regulation No. 210/PMK.10/2018), which are to take effect from 1 April 2019. The regulations are mainly focused on sales of goods and services via online marketplace platforms, although sales via other channels are also covered, including through online retail and social media. Key points include:
- E-commerce sales are subject to VAT at a rate of 10% where sales turnover ex…