World Food Day: FAO Theme and Tax Relief for Food Items

World Food Day is observed on 16 October. The FAO’s theme “Hand in Hand for Better Foods and a Better Future” calls for global collaboration to ensure healthy diets and sustainable food systems.

Indonesia provides a value‑added tax (VAT) exemption for essential food items such as rice, corn, meat, eggs, milk, fruits and vegetables under Article 7 of Government Regulation No. 49/2022. The exemption applies to both domestic supply and imports and does not require a tax‑free certificate.

When a taxable entrepreneur supplies these exempt goods, a tax invoice must still be issued using code 08 to indicate VAT exemption. Invoices are generated through the e‑invoice system in accordance with PER‑03/PJ/2022 and reported in the VAT monthly return. Read the full source at news.ddtc.co.id (https://news.ddtc.co.id/berita/nasional/1814509/hari-pangan-sedunia-simak-fasilitas-pajak-untuk-makanan).