The VAT Refund for Tourists programme is provided by the Indonesia Government, which permits holders of a foreign tourist passport to recover VAT on goods they purchase in any store that has been listed as an VAT Refund for Tourist Participant. Tourists can claim a VAT Refund when shopping at Sinar Photo with several conditions. Here are some of the terms and conditions.

Who is allowed to apply for a refund of VAT?

Any person holding a foreign passport who is:

1. No Indonesianese citizen or a permanent resident of Indonesia, who has not lived or stayed in Indonesia for at least two calendar months following his arrival in Indonesia.
2. Not a crew from an airline

How To Claim The VAT Refund

A. Accompanied baggage (goods)

To be eligible for the VAT refund:

1. Goods must be purchased from with “VAT Refund for Tourists” label across Indonesia by showing your passport and you must have a valid tax invoice (a tax invoice attached with one payment receipt) from the shop.
2. Goods which are excluded are as follows:
   • Food, beverage, tobacco products
   • Guns and any explosive goods (materials)
   • Any goods that are prohibited to be taken onto an aircraft
3. Minimum VAT payment is Rp 500.000 (five hundred thousand rupiah) in one valid tax invoice from one shop with the same purchasing date.
4. Goods are purchased within 1 (one) month before departing Indonesia.
5. Goods must be carried out of Indonesia as accompanied baggage within 1 (one) month the date of purchase

B. VAT Refund payment options

VAT Refund can be given in cash or by transfer payment.

1. Given in cash with Indonesian Rupiah (IDR) currency
   VAT refund is given in cash only if the amount does not exceed Rp 5.000.000 (five million rupiah)
2. Through transfer payment
   When the VAT refund is in excess of Rp 5.000.000 (five million rupiah). The refund will be made by transfer. The passenger should provide bank account number, account name, address, bank routing number, designated bank for transfer and requested currency for the VAT refund. The transfer will be done within 1 (one) month of receipt of application for VAT refund.
3. Exceptional circumstances
   If the amount of VAT refund is more than Rp 5.000.000 (five million rupiah), however, the passenger does not want to be refunded by transfer, then the amount of Rp 5.000.000 (five million rupiah) will be refunded in cash and the balance of VAT is not refundable.
4. Claim procedure
   The VAT refund can only be claimed at the airport on the date of your departure and you must follow these steps.

   Option #1: Claim VAT Refund after Check-In counter

   1. Submit the application for VAT refund to the Directorate General of Taxes (DGT) officer at the airport
   2. Submit both copies of the original valid tax invoice (a tax invoice attached with one payment receipt)
   3. Show passport, airline ticket and goods purchased
   4. Receive VAT refund in cash or through transfer to your bank account

   Option #2: Claim VAT Refund after Check-In counter

   The same steps are applied for this option, however, instead of showing airline ticket you need to show your international boarding pass to the DGT officer. This option is applied for the passenger who carries on his/her purchased goods as hand baggage. If the good are oversized or aviation security measures prevent you from taking your goods on board the aircraft, then you have to claim your VAT Refund at VAT Refund counter before Check-In counter as stated on option #1

   Now your visit to Indonesia government has provided a facility for tax refund if you purchase goods in any shop (retailer) with “VAT Refund for Tourists” logo. Please feel free to visit Sinar Photo because we provide with “VAT Refund for Tourists” logo and enjoy your shopping time.

   Where are the VAT Refund Counters Located?

   VAT Refund counters are located before and after check-in counter in selected Indonesia Internasional airport. Currently VAT Refund counters are available at Ngurah Rai Internasional Airport Bali.