PT Google Cloud Indonesia Withholding Tax (WHT)

This document applies to Google Cloud Indonesia customers.

To comply with Indonesia legislation, starting January 1, 2025, Google charges 11% value-added tax (VAT) on digital services in Indonesia.

Confirm your name and billing address

As part of local government requirements, before Google can issue you a valid Faktur Pajak, you must verify that the name and billing address in your Google payments profile exactly matches the information registered with the Indonesian tax authorities. Depending on your account type, this information applies to your NIK (population identification number or resident identity number), NPWP (tax identification number), or NITKU (business location ID number).

To confirm or edit your information, follow the steps in Update your tax information.

Indonesia withholding tax

To have a 2% tax withheld from your payment and avoid an outstanding balance in your account, you must send us a withholding tax slip (Bukti Potong). You must send the withholding tax slip within the payment deadline indicated on your commercial invoice. Refer to the following section for mailing information.

Send a withholding tax slip to Google

How you send your withholding tax slip depends on if it has a QR code.

Your withholding slip has a QR code

Email your withholding tax slip to the correct email address for your payment method. For the subject line, enter "PTGCI Withholding Tax Slip".

Payment method Email address
Credit or debit card or ATM transfer eps-wht@google.com
Invoice collections@google.com

Your withholding slip doesn't have a QR code

Send the original hard copy of your withholding tax slip using POS Indonesia to the correct address for your payment method.

Payment method Address
Credit or debit card or ATM transfer PO BOX 176 Cibinong 16900
Jl. Tegar Beriman No.7
Pakansari, Cibinong, Bogor
Jawa Barat 16914-Indonesia
Invoice PO BOX 188 Cibinong 16900
Jl. Tegar Beriman No.7
Pakansari, Cibinong, Bogor
Jawa Barat 16914-Indonesia

VAT overview

When you set up billing for your service, your account type is automatically set to Business. With a Business account, you're responsible for self-assessing your organization's account and paying VAT.

You can't set up new Cloud Billing accounts and Google payments accounts with the Individual account type. However, if you already have this Google payments account type, you can keep using it. For Individual accounts, Google automatically adds VAT to invoices for services.

Service prices shown on the Google website don't include VAT.

Provide your tax ID

How you provide your tax ID or VAT ID to Google depends on how you pay:

Update your tax information

To update your tax information, complete the steps for your account type.

Individual accounts

If you have an Individual account and previously provided a NPWP, the NPWP is no longer valid for invoices issued after January 1, 2025. To avoid invoicing or service interruptions, update your payment settings with your NIK at your earliest convenience.

To access the Payment settings page in the Google Cloud console, complete the following steps:

  1. In the Google Cloud console, go to the Payment settings page.

    Go to your Cloud Billing account

  2. At the prompt, choose the Cloud Billing account connected to the payments profile that you want to update. The Payment settings page opens for the selected Cloud Billing account.

  3. In the Address section, click Edit.

  4. Update your address to match the address registered with the Indonesia tax authorities for your NIK.

  5. In the Indonesia tax info section, click Edit.

  6. For Residential Identity Number (NIK), enter your NIK.

  7. Click Save.

Organization accounts

As of January 1, 2025, the NPWP is 16 digits. If you've entered a 15-digit NPWP in your Google payments profile settings, you need to update it to the 16-digit format by adding the number "0" in front of the existing 15-digit NPWP.

To access the Payment settings page in the Google Cloud console, complete the following steps:

  1. In the Google Cloud console, go to the Payment settings page.

    Go to your Cloud Billing account

  2. At the prompt, choose the Cloud Billing account connected to the payments profile that you want to update. The Payment settings page opens for the selected Cloud Billing account.

  3. In the Organization Name and Address section, click Edit and update your organization name and address to match the information registered with the Indonesian tax authorities.

  4. In the Indonesia tax info section, click Edit.

  5. Select if you're a Branch Office or Home Office.

  6. (Branch offices only) For Nomor Identitas Tempat Kegiatan Usaha (NITKU), enter your 22-digit NITKU.

  7. For Nomor Pokok Wajib Pajak (NPWP), enter your 16-digit NPWP.

  8. Click Save.

Where to view your tax charges

The amount of tax charged on your purchase will show as separate line items on your Cloud Billing account Transaction page. Learn how to View and understand your transactions.

Your invoice or statement will show the amount of tax charged. You can view your tax charges on the Cost table report or when viewing a Billing Report by invoice month.