Indonesia clarifies QRIS payments do not attract a new tax
The tax authority says its overseas digital VAT collection scheme does not automatically apply to domestic purchases paid for through QRIS.
Indonesia's Directorate General of Taxes (DJP) has said using QRIS for domestic payments does not trigger a new tax, responding to claims about taxation of transactions made through the payment service.
In an Instagram post on 4 November 2026, the Finance Ministry agency explained that the SPP-TDLN system collects value-added tax (VAT) on overseas digital transactions involving consumers in Indonesia. It does not specifically tax the use of QRIS.
The system took effect on 25 September 2026 and covers taxable intangible goods and taxable services obtained from abroad, DJP said. Domestic purchases, such as coffee or shopping-mall purchases paid for through QRIS, are not automatically subject to VAT collection under this mechanism.
Payments through QRIS to overseas digital providers may, however, fall within the scheme. DJP cited digital game top-ups and payments for foreign streaming services as examples. The agency said the mechanism, governed by Finance Minister Regulation No. 49 of 2026, is not a new tax.
