VAT Refund Requirements for Foreign Tourists
A finance ministerial regulation issued on 2019 Aug, 23 allows foreign
tourists in Indonesia to request a VAT refund using multiple receipts of
purchase with a minimum cumulative VAT amount of Rp 500,000 (US$35). Each of the
receipts must state a VAT value of at least Rp 50,000 or Rp 500,000 in
transaction value.
Foreign tourists are able to collect their purchase receipts with a minimum
value of Rp 500,000 each from several days and various shops, and after the
transaction amount has reached Rp 5 million, they can ask for a VAT refund
In order to claim the VAT refund, the tourists have to present their passport,
boarding pass and receipts issued by merchants participating in the scheme to
the VAT refund points at five international airports in the country. The
airports are Soekarno-Hatta
International Airport in Jakarta;
Kualanamu International Airport in Medan, North Sumatra;
Adisucipto International Airport
in Yogyakarta; Juanda International
Airport in Surabaya, East Java and
Ngurah Rai International Airport in Kuta, Bali.
The refunds are not available to Indonesian citizens or permanent residents,
defined in this instance as anyone staying more than 2 months in Indonesia. The
refund program is also not available to foreign airline crews.
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