VAT REFUND FOR TOURIST

Now your visit to Indonesia can be more enjoyable. The

Indonesian government has provided a facility for tax refund

if you purchase goods in any shop (retailer) with “VAT Refund

for Tourists” logo.   Please feel free to visit any Indonesian shop (retailer) with “VAT Refund for Tourists” logo and enjoy your shopping time.    Pay Less and Get the Best

“the VAT Refund for Tourists”is

VAT Refund for Tourists is a facility given by the Indonesian government which allows tourists (foreign passport holders) to claim back Value Added Tax (VAT) on goods purchased

in any store registered as a “VAT Refund for Tourists” participant.

A VAT refund is eligible for:

Any foreign passport holder who is:

• not an Indonesian citizen or not a Permanent Resident of Indonesia, who lives or stays in
    Indonesia no longer than 2 (two) months1 since he/she arrived in Indonesia;

• not a member of an airline crew.   1 month = calendar month

The procedure to claim VAT Refund

Accompanied baggage (goods)

To be eligible for the VAT refund:

a. goods must be purchased from shop with “VAT Refund  for Tourists” label across Indonesia by
    showing your passport, and you must have a valid tax invoice (a tax invoice at-tached with one
     payment receipt) from the shop.

b. goods which are excluded are as follows:

    − food, beverage, tobacco products;

    − guns and any explosive goods (materials);

    − any goods that are prohibited to be taken onto an aircraft

c. goods purchased must have a minimum amount of Rp 500,000 (five hundred thousand rupiah)
    of VAT in one valid tax invoice from a shop with the same purchasing date.

d. goods are purchased within 1 (one) month before departing Indonesia.

e. goods must be carried out of Indonesia as accompanied baggage overseas within 1 (one) 
    month of the date of purchase.

VAT refund payment options

VAT refund can be given in cash or by transfer payment. 
a. Given in cash with Indonesian Rupiah (IDR) currency.

    VAT refund is given in cash only if the amount does not  exceed Rp 5,000,000 (five million
    rupiah);

b. Through transfer payment 

    When the VAT refund is in excess of Rp 5,000,000 (five million rupiah), the refund will be made
    by transfer. The passenger should provide bank account number, account name, address, bank
    routing number, designated bank for transfer and requested currency for the VAT refund.

   The transfer will be done within 1 (one) month of receipt of application for VAT refund. 

Exceptional circumstances

If the amount of VAT refund is more than Rp 5,000,000 (five million rupiah), however, the passenger does not want to be refunded by transfer, then the amount of Rp5,000,000 (five

million rupiah) will be refunded in cash and the balance of VAT is not refundable.

Claim procedure

The VAT refund can only be claimed at the airport on the date of your departure and you must follow these steps:  
Option # 1 : Claim VAT Refund before Check-In counter

              1. Submit the application for VAT refund to the Directorate General of Taxes (DGT) officer
                 at the airport;

             2. Submit both copies of the original valid tax invoice (a tax invoice attached with one
                 payment receipt);

            3. Show passport, airline ticket and goods purchased;

           4. Receive VAT refund in cash or through transfer to your bank account.

Option # 2 : Claim VAT Refund after Check-In counter

           The same steps are applied for this option, however, instead  of showing airline ticket you 
           need to show your international boarding pass to the DGT officer.

           This option is applied for the passenger who carries on  his/her purchased goods as hand 
           baggage. If the good are oversized or aviation security measures prevent you from

           taking your goods on board the aircraft, then you have to claim your VAT Refund at VAT

           Refund counter before Check-In counter as stated on option  # 1.

Now your visit to Indonesia can be more enjoyable. The Indonesian government has provided a facility for tax refund if you purchase goods in any shop (retailer) with “VAT Refund

for Tourists” logo.      Please feel free to visit any Indonesian shop (retailer) with “VAT Refund for Tourists” logo and enjoy your shopping  time. Pay Less and Get the Best

Attention

To help us provide you a better service, please ensure that  you allow enough time to complete your VAT Re-fund claims procedure on the day of your departure. 

The VAT Refund counters’ location ..

VAT Refund counters are located before and after check-in counter in selected Indonesian international airport.    Currently VAT Refund counters are available at Soekarno

Hatta airport-Jakarta, Ngurah Rai airport-Bali, and Adisutjipto  airport-Yogyakarta².

²Adisutjipto’s counters are available since January 1st, 2011

Frequently Asked Questions

       1.   Can I apply for VAT Refund from any retailer in Indonesia?  
             No, you can only apply for VAT Refund from retailer with “VAT Refund for Tourists” logo on it.

2. What if I stay for more than 2 (two) months in Indonesia?   Am I eligible for the VAT refund?

     No, VAT refund can only be given to a tourist/foreign  passport holder who lives or stays in
     Indonesia for a  maximum of 2 (two) months from date of entry into Indonesia.

3. What if I buy goods from a retailer with “VAT Refund for Tourists” logo and those goods are
     shipped by carrier companies?      Am I eligible for VAT refund?

     No, VAT refund can only be given to a tourist/foreign  passport holder who carries on  the 
     goods as accompanied baggage overseas.

4. Is it possible to purchase goods with several payment  receipt and be eligible for VAT refund
     facilities?

     Yes, as long as you have one valid tax invoice (a tax  invoice attached with one payment
     receipt) with a mini-mum VAT amount of Rp 500,000 (five hundred thousand rupiah) from the
     same shop with the same purchasing date. Please ask the retailer to consolidate your 
     purchases onto one payment receipt and one tax  invoice totalling Rp 500,000 or more.

5. How can I find out which shop (retailer) has been  registered as a “VAT Refund for Tourists”
     participant?

          Please check the DGT website at www.pajak.go.id

        Sumber  :  UU PPN