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Indonesia Tax Information

11% PPN

PPN is 11%. PKP registration required above Rp 4.8 billion/year. E-Faktur mandatory.

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

Invoice Requirements in Indonesia

NPWP
PKP number
Client NPWP
Invoice number
PPN (11%)
e-Faktur
Total in IDR

Payment Terms

Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

TunaiNet 14Net 30Net 45

Payment Methods in Indonesia

Bank TransferGoPayOVODANAVirtual Account

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer invoices in Indonesia?

Indonesia has 11% PPN. PPN is 11%. PKP registration required above Rp 4.8 billion/year. E-Faktur mandatory.

What payment methods are common for freelancers in Indonesia?

Common payment methods in Indonesia include: Bank Transfer, GoPay, OVO, DANA, Virtual Account. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in Indonesia?

Your invoice should include: NPWP, PKP number, Client NPWP, Invoice number. For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

What is PPN rate?

11% as of April 2022, with plans to increase to 12% in 2025.