Tax Exemption Certificate (SKB) on Marketplace: Definition & How to Activate It

The enactment of Minister of Finance Regulation (PMK) Number 37 of 2025 brings changes to the mechanism for collecting Income Tax (PPh) Article 22 on marketplace merchants. Initially, the Directorate General of Taxes (DGT) appointed Indonesia’s four largest marketplaces (Shopee, Tokopedia, Lazada, and Blibli) as withholding agents, with the obligation originally scheduled to take effect on August 1, 2026.

However, through DGT Announcement No. PENG-46/PJ.09/2026, this implementation has been officially postponed to October 31, 2026, and will only take effect starting November 1, 2026. This postponement does not change the substance of the policy, it only shifts the effective date, so merchants still need to prepare from now.

One important instrument in this scheme is the Tax Exemption Certificate (SKB), which allows certain merchants to be exempted from Article 22 Income Tax withholding by marketplaces. This article covers what an SKB is, who is eligible to apply, and how to activate it on marketplace platforms.

Read Also: PMK 37/2025: Marketplace Officially Appointed as Withholder Article 22

What is a Tax Exemption Certificate (SKB)?

Under PMK 37/2025, marketplaces withhold Article 22 Income Tax at a rate of 0.5% of a merchant’s gross turnover on goods sales made through the digital platform. However, this provision does not apply to all digital business operators. Several conditions qualify for an exemption from Article 22 Income Tax withholding, including merchants who hold an SKB.

An SKB is a letter issued by the Directorate General of Taxes (DGT). This letter confirms that the taxpayer qualifies for an exemption from Article 22 Income Tax withholding and/or collection on certain transactions. As a result, marketplaces will not withhold the 0.5% Article 22 Income Tax if a seller holds a valid SKB. For this facility to apply, merchants are required to upload their SKB to the marketplace platform before transactions take place. This allows them to receive the full proceeds of sales without any upfront Article 22 Income Tax withholding.

Note that: an SKB is different from the turnover statement letter applicable to small MSMEs. A full comparison of the two is covered separately in the article Statement Letter vs SKB: Article 22 Withholding Schemes by Merchant Category.

Requirements for Obtaining a Tax Exemption Certificate

Under PER-8/PJ/2025, merchants may apply for an SKB at the Tax Service Office (KPP) if they can prove that there will be no Income Tax payable in the current tax year. Conditions that can serve as the basis for this include:

The taxpayer is newly established its business or has just begun production
The taxpayer has incurred a fiscal loss
The taxpayer has tax loss compensation from previous years
Calculations show that the taxpayer will have an overpayment of tax

It is important to understand that having an SKB does not exempt a taxpayer from tax obligations altogether. An SKB only exempts the taxpayer from the automatic withholding mechanism by the marketplace. The merchant remains responsible for calculating, paying, and reporting all business turnover through the Annual Tax Return.

Practical Steps: How to Activate the Exemption on a Marketplace

Once the SKB is issued by the KPP, the document does not automatically take effect. Merchants still need to register it on each platform where they sell. In general, the process is as follows:

Prepare the digital document. Make sure the SKB is in a clearly readable file format (PDF/JPG) that matches the format requested by each marketplace.
Open the tax settings menu in your seller account. Each marketplace generally provides a specific section related to Tax/Article 22 Income Tax on the seller dashboard. However, the menu name and location may vary across platforms. The feature’s location may also change from time to time. Therefore, you should check the seller center directly or contact the help center of each platform.
Upload the document and complete the required information, such as NPWP (Tax ID), the SKB’s validity period, and the type of exemption.
Wait for verification by the marketplace. During this period, withholding may still be applied until the status changes to “verified” or “active.”
Save proof of upload (screenshot/confirmation notification) as documentation in case there is a discrepancy in withholding that needs to be clarified later.
Monitor the validity period. An SKB generally remains valid for one tax year. Therefore, merchants need to apply for and upload a new SKB before the current one expires. This ensures that the exemption continues without interruption.

If a merchant sells on multiple platforms, they must register the SKB separately on each marketplace, since verification is done per platform, not centrally.

Read Also: Content Creators as Independent Professionals, How Are They Taxed?

Conclusion

The SKB allows eligible merchants to avoid Article 22 Income Tax withholding by marketplaces. To use this facility, taxpayers must meet certain requirements, such as experiencing a fiscal loss or having tax loss compensation. They may also qualify if their tax calculation shows an overpayment. Merchants must upload the SKB and complete the platform’s verification process before transactions take place. Although the withholding requirement has been postponed until November 1, 2026, merchants should prepare their SKB in advance.

If you need assistance applying for an SKB at the KPP, calculating Article 22 Income Tax obligations, or preparing a tax compliance strategy for your e-commerce business, the Synergy Ultima Nobilus team is ready to help — Contact Us for further consultation.

Editorial Credits
Written by: SHL
Edited and reviewed by: ECK