SSJK Consulting September 2026 Tax Update: New VAT Collection Mechanism for Cross Border Digital Transactions
New VAT Collection Mechanism for Cross-Border Digital Transactions (PMK No. 49/2026)
Minister of Finance Regulation Number 49/2026 (PMK-49/2026) introduces a new VAT collection mechanism for cross-border digital transactions via the Foreign Digital Transaction Tax Collection System (“SPP-TDLN”). Under this framework, designated payment intermediaries—namely banks and non-bank institutions (“Issuers”)—act as the “Other Party” responsible for collecting and remitting VAT. This VAT collection process is based on transaction confirmations generated through the SPP-TDLN system, which is managed by PT Jalin Pembayaran Nusantara (“Administrator”).
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