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Indonesia Tax Information

11% PPN

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

Therapist Services to Invoice

  • Individual therapy
  • Couples therapy
  • Family therapy
  • Group therapy
  • Assessment sessions
  • Crisis intervention
  • Telehealth sessions

Invoice Requirements in Indonesia

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

Payment Terms

Payment at time of service. Insurance claims filed separately if applicable.

TunaiNet 14Net 30Net 45

Payment Methods in Indonesia

Bank TransferGoPayOVODANAVirtual Account

Therapist Invoice Tips

  • Include CPT codes
  • Note session duration
  • Reference diagnosis codes
  • Document session dates
  • Meet HIPAA requirements

Frequently Asked Questions

What tax rate applies to therapist 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 therapists in Indonesia?

Common payment methods in Indonesia include: Bank Transfer, GoPay, OVO, DANA, Virtual Account. Payment at time of service. Insurance claims filed separately if applicable.

What should therapist invoices include in Indonesia?

Your invoice should include: NPWP, PKP number, Client NPWP, Invoice number. For therapist services specifically, also include: Individual therapy, Couples therapy, Family therapy.

What should therapy invoices include?

Provider info, NPI number, CPT codes, diagnosis codes, session dates, and fees. Meet insurance requirements.

How do therapists handle insurance?

Create superbills for clients to submit. Or file claims directly if in-network. List insurance vs. self-pay rates.

What is PPN rate?

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