Documents Required for Business Registration in Indonesia

Updated 2 months ago

To complete your Indonesia PMSE VAT Collector registration through Kintsugi, the Directorate General of Taxes (DGT) requires specific information and documentation. This article outlines what you will need to prepare.

General Information Required

The following details are required to initiate and complete your PMSE VAT Collector registration:

Legal business name (as registered in your home country)
Country of incorporation
Registered business address in home country
Email address (used for DGT correspondence and login credentials)
Description of digital services sold to Indonesian customers
Website URL(s) used to deliver services to Indonesian customers

Supporting Documentation

While the PMSE registration process is simplified compared to domestic PKP registration, the following supporting documents are generally required or requested:

Document	Notes
Certificate of Incorporation	Proof of legal entity status in home country
Proof of business activity	Evidence that the company provides digital services or SaaS
Authorized signatory information	Name and title of the representative completing the registration
Bank account information	For remittance of VAT payments (USD or IDR accepted)

For the PMSE scheme, a local Indonesian representative or fiscal agent is not required. Non-resident sellers can register directly with the DGT through the Coretax DJP online portal.

Registration Credentials

Upon appointment as a PMSE VAT Collector, the DGT will issue login credentials for the Coretax DJP system, including:

Registered email address
Taxpayer identification number (ID)
PIN for portal access

These credentials are used to file monthly VAT reports and remit tax payments.

Invoice Requirements

Once registered, all invoices issued to Indonesian customers must clearly reflect that VAT has been collected and paid. A standard commercial invoice, billing statement, or order receipt meets this requirement, as long as it includes the VAT amount charged and a notation confirming that VAT has been collected and remitted.

Input VAT Credits

Non-resident PMSE VAT Collectors are not entitled to claim input VAT credits on their Indonesian purchases or operating costs. This is a key distinction from the domestic PKP scheme.

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