PKP (VAT-Registered Business)

PKP (Pengusaha Kena Pajak) is a business registered as a taxable entrepreneur for VAT purposes. Once turnover passes the registration threshold, a business must become PKP, charge PPN, issue e-Faktur invoices, and file monthly VAT returns.

General information, not legal or tax advice. Rules and rates change; viskal confirms the current specifics for your situation.