Taxable goods and services
VAT exemptions (in the form of a VAT exemption facility) are applied in Indonesia to the import and/or supply of the following taxable goods:
- Ìý
•ÌýÌýÌýÌý Polio vaccine and COVID-19 vaccines.
- Ìý
•ÌýÌýÌýÌý Certain general education and religious books.
- Ìý
•ÌýÌýÌýÌý Taxable goods received by certain parties in handling national disasters.
VAT exemptions are also applied in Indonesia to supplies of the following taxable services:
- Ìý
•ÌýÌýÌýÌý Construction services to build religious places.
- Ìý
•ÌýÌýÌýÌý Certain services in handling national disasters.
Note: The VAT exemptions for the above are provided automatically. There is no requirement to apply for a VAT exemption letter.
Strategic taxable goods and services
VAT exemptions
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Web page updated on 24 Aug 2024 12:59