Distributor Role in Indonesia’s Electronic Stamp System

The Indonesian government has introduced electronic stamps (e‑stamps) to modernize the stamp duty system. The e‑stamp framework is established by Law No. 10/2020 on Stamp Duty and Treasury Regulation No.

Treasury Regulation defines a distributor as a business entity qualified to support the distribution and sale of e‑stamps through an integrated electronic system. To qualify, a company must submit corporate income tax (PPh) returns for the last two years, value‑added tax (PPN) returns for the last three periods, have no outstanding tax debt or possess a deferral/installment permit, and demonstrate sufficient financial and system‑security capacity. Distributors receive e‑stamps from the state printer Peruri after making an upfront stamp‑duty deposit.

Distributors sell e‑stamps to retailers and the general public at face value, while retailers may set their own resale prices. This distribution network ensures wide availability of e‑stamps, facilitating taxpayers and businesses to fulfill stamp duty obligations electronically.