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Indonesia Tax Information

11% PPN

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

Real Estate Agent Services to Invoice

  • Sales commission
  • Buyer representation
  • Listing services
  • Property marketing
  • Rental management
  • Consultation
  • Transaction coordination

Invoice Requirements in Indonesia

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

Payment Terms

Commissions paid at closing through escrow.

TunaiNet 14Net 30Net 45

Payment Methods in Indonesia

Bank TransferGoPayOVODANAVirtual Account

Real Estate Agent Invoice Tips

  • Reference property address
  • Show commission calculation
  • Include transaction date
  • Detail marketing expenses
  • Reference listing agreement

Frequently Asked Questions

What tax rate applies to real estate agent 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 real estate agents in Indonesia?

Common payment methods in Indonesia include: Bank Transfer, GoPay, OVO, DANA, Virtual Account. Commissions paid at closing through escrow.

What should real estate agent invoices include in Indonesia?

Your invoice should include: NPWP, PKP number, Client NPWP, Invoice number. For real estate agent services specifically, also include: Sales commission, Buyer representation, Listing services.

How are commissions invoiced?

Paid through escrow at closing. Invoice brokerage with property details and commission calculation.

Can agents charge for additional services?

Yes, services beyond standard representation can be billed separately.

What is PPN rate?

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