Indonesia Appoints OpenAI as VAT Collector for Digital Services
Jakarta, The Gulf Observer: Indonesia’s tax authority has appointed OpenAI OpCo LLC, the owner of ChatGPT, as a value-added tax (VAT) collector for digital trade conducted through electronic systems, underscoring the government’s efforts to strengthen revenue collection from the rapidly expanding digital economy.
The designation, made by the Finance Ministry’s Directorate General of Taxes, places OpenAI among foreign digital companies required to collect and remit VAT on services sold to Indonesian users under the VAT on electronic system trading regime.
“The appointment of VAT collectors in the artificial intelligence sector shows that the digital economy is increasingly delivering tangible benefits to society, particularly in supporting state revenue,” said Rosmauli, director of counseling, services and public relations at the tax office, in a statement issued in Jakarta on Monday.
In November 2025, the tax authority named three new VAT collectors for digital services. In addition to OpenAI, the newly appointed companies include the International Bureau of Fiscal Documentation and Bespin Global, expanding government oversight of cross-border digital activities. At the same time, the VAT collector status of Amazon Services Europe S.a.r.l. was revoked, reflecting periodic reviews under Indonesia’s digital tax framework.
With the latest update, a total of 254 companies have been designated as VAT collectors for electronic system trading as of Nov. 30, 2025, according to the tax office. However, not all of these companies have begun collecting and remitting the levy. As of the end of November 2025, 215 digital service providers had collected and paid VAT, generating cumulative revenue of Rp34.54 trillion (about $2.2 billion) for the state.
The VAT revenue collected from digital services includes Rp731.4 billion in 2020, Rp3.9 trillion in 2021, Rp5.51 trillion in 2022, Rp6.76 trillion in 2023, Rp8.44 trillion in 2024, and Rp9.19 trillion recorded so far in 2025.
Beyond VAT on digital services, the government has also generated revenue from other segments of the digital economy, including Rp1.81 trillion from cryptocurrency-related taxes. Additional receipts came from fintech peer-to-peer lending activities, which contributed Rp4.27 trillion, and taxes collected through the government procurement information system, totaling Rp3.94 trillion.
Overall, tax revenue from digital economic activities reached Rp44.55 trillion as of Nov. 30, 2025, the data showed.
Rosmauli said the figures highlight the expanding role of the digital economy in Indonesia and its growing contribution to state revenue, as authorities continue to broaden the tax base amid rapid technological adoption.
