How to Claim a Tourist VAT Refund at Bali Airport

Foreign tourists can reclaim Indonesian VAT (PPN) on goods bought in Indonesia at the VAT Refund counter in the international departure terminal of I Gusti Ngurah Rai Airport, provided the total VAT claimed is at least Rp500,000 and each invoice carries at least Rp50,000 of VAT. The legal basis is Article 16E of the VAT Law, Finance Minister Regulation (PMK) No. 120/PMK.03/2019 as amended by PMK No. 81 of 2024, and PER-07/PJ/2025 for participating shops. The details below follow official Directorate General of Taxes (DJP) material updated on 3 July 2026, checked September 2026. Most claims fail because of mistakes made while shopping, not at the airport.

Before you shop: seven common mistakes

• Buying at shops without the "Tax Free Shop" logo. Only retailers appointed by DJP as participating shops can issue refund-eligible invoices. Art markets, beach stalls and most small shops are not in the scheme. Look for the yellow-and-blue "TAX FREE SHOP" sticker on the door or till, or ask before you pay.
• Keeping only the till receipt. You need a special tax invoice (Faktur Pajak Khusus) with transaction code 06, attached to the receipt or invoice. It must show your passport number and your address as written in the passport. Invoices that miss these details are rejected, so carry your actual passport (not a copy) when shopping.
• Miscalculating the threshold. The Rp500,000 minimum is the VAT amount, not the purchase amount. For ordinary goods, effective VAT is about 11% of the pre-tax price, so you need to spend roughly Rp5 million (tax included) at participating shops, with each invoice covering about Rp500,000 or more. Invoices from several shops can be combined.
• Shopping too early. Purchases must be made within one month (30 calendar days) before your departure date. Souvenirs bought in the first week of a long trip may not qualify.
• Staying more than 60 days. The scheme is only for foreign passport holders who are not Indonesian citizens or permanent residents and who have been in Indonesia no longer than 60 days since arrival. ITAS holders, including E33G visa holders, generally do not qualify.
• Assuming services count. Refunds apply only to goods you carry out of Indonesia yourself by air. Hotels, restaurants, spas and tours are excluded. Goods sent by courier or cargo cannot be claimed either.
• Putting the goods in checked baggage. Counter staff inspect the items. Once they are in checked luggage you cannot show them. Keep them in your cabin bag or visit the counter before dropping your bags, as staff direct.

For the shopping areas visitors usually ask about, including where haggling is expected (and which are therefore almost never participating shops), see our Bali souvenir shopping article.

At the airport: documents, hours and how you are paid

You must claim in person (no representatives) at the airport VAT refund unit, once per visit. Ngurah Rai is one of five designated airports, alongside Soekarno-Hatta, Kualanamu, Juanda and Yogyakarta International Airport.

• Show your passport, a boarding pass for an international flight, the special tax invoices and the goods.
• Staff check your tourist status, length of stay, VAT amount, purchase dates and the items.
• VAT up to Rp5 million is refunded in cash, in rupiah, at the counter.
• VAT above Rp5 million is transferred to your bank account within one month of the claim being received. You must enter your bank name and account number on the VAT Refund for Tourists form, and transfer charges are deducted from the amount.

According to DJP, the counter in Ngurah Rai's international departure terminal opens daily 07:30-23:00 WITA and closes only on Nyepi, when the airport itself shuts. Those hours come from a 2024 release, so if your flight is late at night, arrive early enough to catch the counter open. Also allow extra time before immigration; the terminal flow is in our Ngurah Rai Airport article.

Is it worth it?

For small purchases, no. At the minimum threshold the refund is about Rp500,000, and participating shops are mostly branded boutiques or malls with fixed prices, not places to bargain. A claim makes sense if you are genuinely buying high-value goods (jewellery, bags, electronics) from official stores in the last 30 days of your trip.

Remember that rupiah cash handed over at the counter is best spent airside or exchanged before boarding. Technical questions can go to the Kring Pajak hotline 1500200 or the page pajak.go.id/tax-refund-tourists.