How to Buy a Tax-Exempt Car in Indonesia: A Step-by-Step Guide for Embassies

The five steps below follow the sequence established by PMK 59/2024. Each step is discrete and must be completed before the next begins. The most time-sensitive element is Step 2: obtaining the ministry recommendation, which is entirely outside your dealer's control and should be initiated as early as possible.

1. 1

   Request a quotation and sign the vehicle purchase agreement

   Contact our diplomatic sales team to discuss vehicle options, confirm availability, and receive a formal quotation. Once you select the vehicle, the dealer prepares the purchase agreement (dokumen perikatan jual beli). This document must include the seller name, buyer name, vehicle type, and complete vehicle specifications in the format required by PMK 59/2024. Pay close attention to this step: an agreement that omits full specifications is the most common cause of SKB processing delays.

   ⏱1 to 3 business days (quotation and document preparation)

   Documents needed

   • •Formal quotation from authorized Hyundai dealer
   • •Vehicle purchase agreement (dokumen perikatan jual beli) drafted by the dealer
2. 2

   Obtain the recommendation letter from the relevant ministry

   Before applying for the SKB, your mission or organization must obtain a recommendation letter (surat rekomendasi). Embassies and consulates (Perwakilan Negara Asing) request this from the Ministry of Foreign Affairs (Kementerian Luar Negeri) or an authorized official. International organizations (Badan Internasional) request it from the Ministry of State Secretariat (Kementerian Sekretariat Negara).
   
   The ministry will assess the reciprocity condition for bilateral embassies during this stage. Allow adequate time, as the processing period at the ministry varies and is outside the dealer's or tax office's control.

   ⏱Variable. Allow at least 1 to 2 weeks; confirm with your protocol section.

   Documents needed

   • •Application letter from the embassy or international organization
   • •Statement letter listing all vehicles currently owned under tax exemption (surat pernyataan rincian kepemilikan kendaraan)
   • •Copy of the vehicle purchase agreement (from Step 1)
   • •Relevant accreditation or credential documents as required by the ministry
3. 3

   Submit the SKB application online through the DJP portal

   With the recommendation letter in hand, submit the Surat Keterangan Bebas (SKB) application electronically through the Directorate General of Taxes (DJP) online portal, using the mission's or official's registered tax account. When all required documents are correctly uploaded and the application is complete, the system processes it automatically and issues the SKB in less than one business day.
   
   If the DJP online channel is temporarily unavailable, the application may be submitted in person at the relevant Kantor Pelayanan Pajak (KPP).

   ⏱Less than one business day once all documents are complete and submitted correctly

   Documents needed

   • •DJP portal account for the mission or qualifying official
   • •Recommendation letter from Ministry of Foreign Affairs or Ministry of State Secretariat
   • •Statement letter of vehicle ownership (listing previously exempted vehicles still held)
   • •Completed vehicle purchase agreement
4. 4

   Dealer issues the tax invoice with transaction code 08

   Once you present the issued SKB to the dealer, the dealer generates a Faktur Pajak (tax invoice) using transaction code 08. This code signals to the tax authority that the sale is made under an official exemption facility. The invoice will reference your SKB number and carry the notation "PPN/PPnBM dibebaskan berdasarkan PP 47/2020."
   
   This invoice is the documentary basis for the tax exemption on the transaction. Keep a copy for your mission's records, as it may be requested in future audits or during the vehicle transfer process.

   ⏱Same day as SKB presentation (dealer processing)

   Documents needed

   • •Original SKB issued by KPP
   • •Tax invoice (Faktur Pajak) with transaction code 08 (issued by dealer)
5. 5

   Vehicle delivery and diplomatic plate registration

   After the tax invoice is issued and payment is settled, the dealer coordinates vehicle delivery. Diplomatic vehicles are entitled to use special diplomatic plate numbers: corps diplomatique (CD) plates for bilateral embassies or corps consulaire (CC) plates for consulates. Registration of these plates follows the procedures of the Indonesian National Police (Kepolisian) and the Ministry of Foreign Affairs. The dealer can assist with coordinating the registration paperwork.

   ⏱Delivery: typically 1 to 7 business days after invoice issuance, subject to stock availability

   Documents needed

   • •Completed payment documentation
   • •Vehicle registration documents (STNK process coordinated with Police and MoFA)