Coffee Shop & F&B Tax
Coffee shop and F&B businesses face unique tax obligations: Certain Goods and Services Tax (PBJT) on food/beverages of 10% collected by local government, and Income Tax on business income. High daily transactions and cash payments require disciplined recording for accurate reporting. Arunika Consulting helps coffee shops understand and comply with central and local tax obligations.
Important Note
This industry needs careful tax compliance monitoring. Make sure all obligations are fulfilled on time.
Tax Rate
10%
MIXED
Risk Level
Medium
Typical Turnover
IDR 200 million - 10 Billion per year
Tax Challenges
PBJT vs VAT Confusion
Coffee shops do not collect central VAT (11%) but collect regional PBJT (10%). Many business owners are confused distinguishing between them.
Cash Transaction Recording
High volume of cash transactions makes turnover recap for tax reporting prone to discrepancies.
Varied Income Tax Obligations
SMEs can use 0.5% Final Tax, but if turnover >4.8M must use general rates with full bookkeeping.
Our Tax Solutions
PBJT Reporting Setup
Assisting with PBJT registration at local government and setting up monthly reporting systems integrated with POS.
- No late reporting fines
- Organized payment proof
- Good relationship with local government
SME Tax Optimization
Evaluating whether 0.5% Final Tax is still profitable or if switching to general rate bookkeeping is needed.
- Optimal tax burden
- Clear expansion planning
- Smooth transition when turnover rises
Daily Turnover Reconciliation
Drafting procedures for daily sales reconciliation between POS, cash, and tax reports.
- Accurate turnover
- Discrepancies detected
- Trusted reporting
Related Tax Regulations
UU HKPD
Law No. 1/2022 on Central and Regional Financial Relations
Regulates Certain Goods and Services Tax (PBJT) on Food/Beverages replacing the old Coffee Shop Tax system.
PP 55/2022
Adjustment of Regulations in Income Tax Field
0.5% Final Income Tax for SME coffee shops with turnover below IDR 4.8 Billion per year.
UU PPN
Law No. 42/2009 on VAT
Food and beverages served in coffee shops are exempt from central VAT, but subject to regional PBJT.
Need a Tax Consultant for Coffee Shop & F&B Tax?
Consult your business tax strategy with our certified tax consultants. Free initial consultation.
Free Consultation via WhatsAppCoffee Shop & F&B Tax Consulting Services Across Indonesia
We support clients in major Indonesian cities. Find a location-specific service page for your area.
Bali
Banten
Daerah Istimewa Yogyakarta
Jawa Tengah
Jawa Timur
Kalimantan Barat
Kalimantan Selatan
Kalimantan Timur
Kepulauan Riau
Riau
Sulawesi Selatan
Sulawesi Tengah
Sulawesi Tenggara
Sulawesi Utara
Sumatera Utara
Sumatra Selatan
Frequently Asked Questions
Must coffee shops collect 11% VAT?
No. Food/beverages served in coffee shops are exempt from central VAT. Instead, coffee shops collect PBJT (Certain Goods and Services Tax) of 10% paid to local government.
When must a coffee shop switch from 0.5% Final Tax?
If annual turnover exceeds IDR 4.8 Billion, must switch to general rate Income Tax with bookkeeping. Also if already 7 years using PP 55/2022 scheme.
What if there are branches in different cities?
PBJT is reported and paid to each respective local government of the branch location. Income Tax remains reported centrally based on central NPWP.
Is Arunika Consulting officially licensed as a tax consultant?
Yes. We are registered tax consultants and support clients with compliant, professional tax advisory and representation.
What should I do if I receive an SP2DK letter or tax audit notice?
Contact us early. We help analyze the risk, prepare supporting documents, draft the response, and assist discussions with the tax office.
How much tax saving can tax planning deliver?
It depends on your structure and transactions. We identify legal efficiencies, incentives, and reporting improvements without crossing into tax evasion.
Related Industries
Restaurant & F&B Tax
KBLI 56101
Restaurant and F&B business tax: 10% PBJT on food, SME Final Tax, reporting obligations. F&B tax consultation with Arunika Consulting.
Retail & SME Store Tax
KBLI 47111
Retail store and SME tax: 0.5% Final Tax, PKP obligations, goods VAT. Retail tax consultation with Arunika Consulting.
Hotel & Hospitality Tax
KBLI 55111
Hotel and hospitality tax: 10% PBJT, Article 21 service charge, Corporate Income Tax. Hotel tax consultation with Arunika Consulting.