Value-Added Tax (VAT) Enterprise Registration

The VAT Enterprise registration is applied for by filling out a registration form and enclosing the required documents.

The required documents can be categorized according to the type of entity:

Entity with a Parent Company status

    1. A copy of deed of establishment and its amendments for a domestic Corporate Taxpayer, or an appointment letter from the parent company for a permanent establishment; and
    2. A copy of personal TIN Card of the management personnel, or a copy of personal passport of the management personnel if the company’s responsible person is a foreign citizen and does not have a personal TIN.

The following additional documents are required if using a virtual office:

    1. A contract, agreement, or other similar documents between the virtual office management and the company; and
    2. Business information, certificate of business, or other similar documents from the regional agency.

Entity with a Branch status

  1. A copy of deed of establishment and its amendments for a domestic Corporate Taxpayer, or an appointment letter from the parent company for a permanent establishment; and
  2. A copy of personal TIN Card of the branch manager, or a copy of personal passport of the branch manager if the company’s responsible person is a foreign citizen and does not have a personal TIN.

The following additional documents are required if using a virtual office:

  1. A contract, agreement, or other similar documents between the virtual office management and the company; and
  2. Business information, certificate of business, or other similar documents from the regional agency.

Joint Operation

  1. A copy of cooperation agreement/deed of establishment as a Joint Operation;
  2. A copy of personal TIN Card of the management personnel assigned as the representative of the Joint Operation; and
  3. A copy of personal TIN Card of the Joint Operation’s management personnel, or a copy of passport of the company’s management personnel if the company’s responsible person is a foreign citizen and does not have a personal TIN.

The following additional documents are required if using a virtual office:

    1. A contract, agreement, or other similar documents between the virtual office management and the company; and
    2. Business information, certificate of business, or other similar documents from the regional agency.

Additional Provisions

Any entity seeking to be registered as a VAT Enterprise should also meet the following requirements:

  1. Have already submitted their Annual Income Tax Returns for the last 2 (two) Fiscal Years in accordance with the tax laws and regulations;
  2. Do not have any outstanding tax payables, except for those that have been approved to be paid in installments or deferred; and
  3. The provisions as referred to in points a and b also apply to all management personnel or responsible persons.

Application Channels

The VAT Enterprise registration can be applied for by filling out the form and enclosing the requirements and submitting them:

  1. Directly;
  2. By post with a delivery receipt; or
  3. Through delivery company or by courier service with a delivery receipt;

to the Tax Office (KPP) or the Tax Services, Dissemination, and Consultation Office (KP2KP) whose working area covers the Taxpayer’s residence, domicile, and/or place of business.

The decision on the application for VAT Enterprise registration will be given at the latest 1 (one) business day following the receipt of a complete application.

After being registered as a VAT Enterprise, the next step would be to request an electronic certificate and activate a VAT Enterprise account at the latest 3 (three) months following the application being granted.