Indonesia's Directorate General of Taxation (DGT) has issued Regulation No. PER-12/PJ/2020 of 25 June 2020, which further regulates the new measures for the taxation of electronic transactions (referred to as "PMSE") with effect from 1 July 2020. This includes rules for the collection, deposit, and reporting of VAT on PMSE supplies from abroad to Indonesia consumers.

One of the key points of…