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Commentary

Appendix 23B: VAT exemptions (Indonesia)

23 Indonesia

Taxable goods and services

VAT exemptions (in the form of a VAT exemption facility) are applied in Indonesia to the import and/or supply of the following taxable goods:

  1. Ìý

    •ÌýÌýÌýÌý Polio vaccine and COVID-19 vaccines.

  2. Ìý

    •ÌýÌýÌýÌý Certain general education and religious books.

  3. Ìý

    •ÌýÌýÌýÌý Taxable goods received by certain parties in handling national disasters.

VAT exemptions are also applied in Indonesia to supplies of the following taxable services:

  1. Ìý

    •ÌýÌýÌýÌý Construction services to build religious places.

  2. Ìý

    •

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