In Indonesia, a Value Added Tax (VAT) Collector, or Wajib Pungut, is a government body or an entity appointed by the Finance Minister to collect, deposit, and report the output VAT directly to the government instead of paying it to the seller.
Types of VAT Collector statuses
There are 2 types of VAT Collector statuses:
- VAT Collector Government Treasurer, the State Cash and Treasury Office (Pemungut PPN Bendahara Pemerintah dan Kantor Pelayanan Perbendaharaan Negara, or KPPN)
- VAT Collector Non-Government Treasurer (Pemungut PPN Selain Bendahara Pemerintah)
- Oil and gas contractors under cooperation contracts with the Indonesian government and Geothermal Energy contractors or license holders companies (Kontraktor kontrak kerja sama pengusahaan minyak dan gas bumi; dan kontraktor atau pemegang kuasa/pemegang izin pengusahaan sumber daya panas bumi)
- State-owned enterprises (Badan Usaha Milik Negara, or BUMN)
- Other companies specifically appointed by the government (Badan usaha tertentu yang ditunjuk pemerintah sebagai pemungut PPN)
How to change your VAT Collector status
To change your Tax status to VAT Collector, follow these steps:
- Make sure you have permission to edit your payments profile. If you don't have permission, ask the profile's Admin to follow these steps, or contact support. Learn more about permissions.
- Open your Google payments center.
- Click Settings.
- Click Indonesia tax info.
- Under Tax status, select the VAT Collector status that best fits your description
If you pay via Invoice, contact your account representative to notify them of the change.
After you update your tax status, we’ll review your request and verify your eligibility. If you’re approved, your tax status will be updated to “VAT Collector” in our system.
To verify your VAT Collector status, you must provide a Notice of Registration (Surat Keterangan Terdaftar, or SKT) issued by the Ministry of Finance of the Republic of Indonesia (Kementerian Keuangan Republik Indonesia).
The SKT must clearly meet the following requirements:
- Issued by the Ministry of Finance
- The name indicated in the SKT must match the one entered into Google’s system
- The Tax Identification Number (Nomor Pokok Wajib Pajak, or NPWP) in the SKT must match the one entered into Google’s system
- Dated and signed by the authorized officer
- For oil, gas, and geothermal energy companies, the Business Activity Code (Klasifikasi Lapangan Usaha, or KLU, Utama) must clearly show that you belong to those industries