Tax Directorate General Revokes Grammarly from VAT Collector List

The Directorate General of Taxes (DJP) of the Ministry of Finance has revoked the American technology company Grammarly from the list of Value Added Tax collectors for electronic commerce services (VAT PMSE).

As of the end of January 2026, DJP recorded a total of 242 VAT PMSE collectors. “During that period, there was one revocation of VAT PMSE collector data, namely Grammarly. Additionally, the government also made one change to VAT PMSE collector data, namely BetterMe Limited,” stated Inge Diana Rismawanti, Director of Education, Services, and Public Relations at DJP, in an official statement on Friday, 27 February 2026.

VAT PMSE collectors are business operators designated by DJP to collect VAT on intangible goods or foreign electronic service usage sold to Indonesian consumers. Companies are designated if they have transaction values with buyers in Indonesia exceeding Rp600 million per year or Rp50 million per month. The second criterion is having traffic volume or the number of visitors from Indonesia exceeding 12,000 within a year.

As of 31 January 2026, DJP recorded that of all designated collectors, 223 PMSE have collected and remitted VAT PMSE. Total tax remittances in this digital category have reached Rp36.69 trillion.

This figure comprises remittances of 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, Rp10.32 trillion in 2025, and Rp1.02 trillion in 2026.

Overall, DJP recorded digital tax remittances as of 31 January 2026 reaching Rp47.18 trillion. This comprised VAT PMSE of Rp36.69 trillion, with cryptocurrency tax collected totalling Rp1.93 trillion.

Digital tax remittances also originated from fintech taxes, which have contributed tax revenue of Rp4.47 trillion through January. Tax revenue from other digital economic activities came from SIPP tax receipts. As of January 2026, SIPP tax revenue was recorded at Rp4.1 trillion.