Tax Refund for Tourists

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.

 

What is “the VAT Refund for Tourists” ?

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.

 

What is eligible for a VAT Refund ?

Any passport holder who is :

  • not as Indonesian citizen or not a Permanent Resident of Indonesia, who lives or stays in Indonesia no longer than 2 (two) months (calendar month) since he/she arrived in Indonesia.
  • not a member of an airline crew.

 

How to claim the VAT Refund ?

Accompanied baggage (goods)

To be eligible for VAT Refund :

  1. 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 attached with one payment receipt) from the shop.
  2. goods which are excluded are as follows :
  •  food, beverage, tobacco products;
  •  guns and any explosive goods (materials);
  •  any goods that prohibited to be taken to the aircraft;
  1. 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.
  2. goods are purchased within 1 (one) month before departing Indonesia.
  3. 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.

  1. Given in cash with Indonesia Rupiah (IDR) currency;

    VAT refund is given in cash only  if  the  amount  does  not exceed Rp. 5.000.000  (five million rupiah);

  1. 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 doesn’t want to be refunded by transfer, than the amount of Rp. 5.000.000 (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 the 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 DGT officer.

This option is applied for passenger who carries on his/her purchased goods as hand baggage. If the goods 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 started on option # 1.

 

 

Where are the VAT Refund counters located ?

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, Adisutjipto Airport – Yogyakarta, Juanda Airport – Surabaya, and Polonia Airport – Medan

(Juanda’counters and Polonia’s counters are available since September 1st, 2011)

 

Frequently Asked Questions

  1. Can I reply for VAT Refund from any retailer in Indonesia ?

    No, you can only apply for VAT Refund from retailer with “VAT Refund of Tourists” logo on it.

  1. 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.

  1. 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.

  1. Is it possible to purchase goods with several payment receipts 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 minimum 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 totaling Rp. 500.000 or more

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

 

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