Subject to certain conditions, the Indonesian government requires non-resident companies providing “remote services” to collect Indonesian VAT at a rate of 10% on these services when they are provided to Indonesian residents who are not registered for VAT. In this context, remote services provided by Amazon include Selling on Amazon fees (listing/referral services), Advertising fees, and monthly subscription fees.
Should you want Amazon to include your Indonesian VAT registration number on your tax invoices, we ask that you provide your Indonesian VAT registration number on Seller Central.
To provide Amazon with your Indonesian VAT registration number:
To learn more about this regulation, refer to the Indonesian Tax Office website.
If you are a resident of Indonesia, Selling on Amazon fees (listing/referral services), Advertising fees, and monthly subscription fees charged to your seller account are subject to Indonesian VAT at a rate of 10%.
Amazon is required to charge and remit Indonesian VAT based on the information in your seller account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Indonesia and cannot refund the Indonesian VAT that was charged.
You may be eligible to register for an Indonesian VAT registration number online by visiting your local tax office website, or consult your tax and legal adviser.
If you are not a resident of Indonesia, Selling on Amazon fees through your seller account will not be subject to Indonesian VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Indonesia.
Amazon will charge all Indonesian sellers a standard rate of 10% VAT on Selling on Amazon fees, Advertising Fees, and monthly subscription fees.
Amazon calculates Indonesian VAT on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a resident of Indonesia, then Indonesian VAT will have been collected. This might have occurred if there were pending orders before you updated your current address and payment information.
Go to Seller Account Information and review each section to ensure that all of your information is complete and accurate.
If you believe you were incorrectly charged, you may request a refund for previously-charged Indonesian VAT.
To request a refund:
Amazon will provide a monthly tax invoice to sellers who are charged Indonesian VAT on their Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address we have on file for your seller account.
You can also view your monthly invoices in Seller Central by selecting Reports, followed by Tax Document Library, and then accessing Seller Fee Tax Invoices.
While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor.