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Indonesia Tax Information

11% PPN

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

Game Developer Services to Invoice

  • Game development
  • Level design
  • Game mechanics
  • Unity/Unreal work
  • Mobile games
  • VR/AR games
  • Game porting

Invoice Requirements in Indonesia

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

Payment Terms

Milestone-based: prototype, alpha, beta, release. Publishers often Net 30-60.

TunaiNet 14Net 30Net 45

Payment Methods in Indonesia

Bank TransferGoPayOVODANAVirtual Account

Game Developer Invoice Tips

  • Reference build versions
  • Include milestone deliverables
  • Document platform targets
  • Note engine licenses
  • Track asset creation

Frequently Asked Questions

What tax rate applies to game developer 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 game developers in Indonesia?

Common payment methods in Indonesia include: Bank Transfer, GoPay, OVO, DANA, Virtual Account. Milestone-based: prototype, alpha, beta, release. Publishers often Net 30-60.

What should game developer invoices include in Indonesia?

Your invoice should include: NPWP, PKP number, Client NPWP, Invoice number. For game developer services specifically, also include: Game development, Level design, Game mechanics.

How to structure game dev payments?

Milestone payments: concept, prototype, alpha, beta, gold master.

Should engine licenses be included?

Pass through at cost or factor into project. Specify in contract.

What is PPN rate?

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