Frequently asked questions for How should Indonesian finance teams implement SPP‑TDLN/PMK 49/2026 for cross‑border digital VAT without breaking checkout, settlements, and month‑end close?
A traceable chain from location evidence capture to tax determination at checkout, invoicing, payment and settlement matching, VAT control account postings, and a transaction-level support file that reconciles to month-end totals.
Start with the highest-volume, most automated checkout flows (often direct PSP), then marketplaces/platforms with net settlements and fee complexity, and finally bank transfer/manual invoicing where process discipline matters most.
Reconcile gross-to-gross using a consistent anchor (order, payment, or settlement), post via clearing accounts (e.g., PSP/platform clearing and VAT output control), and explain differences with fee, reserve, refund, and cut-off schedules rather [...]
Confirm data completeness across orders/PSP/settlements/bank feeds, resolve or document exceptions, produce a reconciliation pack tying orders to PSP to settlements to bank, roll forward VAT output control, and retain raw reports, mappings, [...]
Immutable Order ID, product/service code, VAT rate and amount applied, currency/FX logic, location evidence fields and outcome, invoice number linked to Order ID, PSP payment reference, settlement batch ID, and refund/chargeback links [...]
