How to Register a Coretax Account for Foreign VAT Collectors

Foreign entities acting as VAT collectors for electronic commerce (VAT PMSE) must create a Coretax account on the Directorate General of Taxes (DJP) portal. Registration is done at by selecting the taxpayer type “Foreign e‑Commerce VAT Collector”.

The Coretax registration consists of eight steps, including appointing a representative, entering company identity, verifying contact details, adding a person‑in‑charge, providing a primary address, specifying business classification (KLU), uploading photos, and confirming statements. Each step requires specific information such as the representative’s NPWP or ID, country of origin, full address, KLU description, and a passport‑holding photo.

When the registration is completed, the active Coretax account allows foreign VAT collectors to file monthly VAT returns electronically, helping them meet tax obligations and avoid penalties in Indonesia’s e‑commerce market.