Taxation ยท KBLI 56101

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.

Chat on WhatsApp All services

What usually goes wrong

  • 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.

What we do

  1. 01

    PBJT Reporting Setup

    Assisting with PBJT registration at local government and setting up monthly reporting systems integrated with POS.

    • On-time filing
    • Organized payment proof
    • Good relationship with local government
  2. 02

    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
  3. 03

    Daily Turnover Reconciliation

    Drafting procedures for daily sales reconciliation between POS, cash, and tax reports.

    • Accurate turnover
    • Discrepancies detected
    • Trusted reporting

Related 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.

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

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.

Who handles my tax work?

Your tax work is handled by Arunika's tax consultants. We confirm the scope, deadlines and price before work starts.

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.

What does tax planning cover?

We review your structure, transactions and available incentives so tax is calculated under the rules, without crossing into tax evasion. The outcome depends on your facts, so we do not promise a savings figure.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

Chat on WhatsApp