Indonesia’s adoption of KBLI 2025 has introduced changes to how business activities are classified. For foreign investors, particularly companies operating as PT PMA, these changes may affect business registration, licensing requirements and operational compliance.
Companies should review their existing KBLI codes to ensure they accurately reflect their current and planned business activities. However, not every company needs to amend its corporate documents. The requirement depends on whether the change is simply a code conversion or a substantive change to the company’s business activities.
Understanding KBLI (Klasifikasi Baku Lapangan Usaha Indonesia)
KBLI stands for Klasifikasi Baku Lapangan Usaha Indonesia, Indonesia’s official classification of economic activities. It is used by government authorities to identify and regulate business activities across different industries.
KBLI 2025 was introduced under BPS Regulation No. 7 of 2025, replacing KBLI 2020 under BPS Regulation No. 2 of 2020. The new classification was promulgated on 18 December 2025.
The updated framework reflects changes in digitalisation, environmental considerations and emerging business models. It also aligns Indonesia’s industrial classification with international standards.
KBLI 2025 contains 22 categories and 1,560 five-digit business groups.
For companies, KBLI is more than a statistical reference. The selected code can affect business risk classification, licensing obligations, operational standards and foreign investment requirements. Choosing the correct code is therefore important for both legal and commercial compliance.
Current KBLI Implementation for Companies in Indonesia (KBLI 2025)
As of November 2026, KBLI 2025 has been incorporated into Indonesia’s business registration framework through the AHU and Online Single Submission Risk-Based Approach (OSS-RBA) systems.
Existing business licences remain valid. Companies whose business activities have only undergone a numerical code conversion generally do not need to amend their Articles of Association.
However, companies introducing new activities or changing their registered business scope may need to amend their corporate documents and update their OSS records.
Companies can check the conversion of their existing codes through the official OSS KBLI conversion tool.
When Does a KBLI Amendment Become Necessary?
A KBLI amendment may be required when a company’s registered activities no longer reflect its actual or planned operations.
Common situations include:
- Introducing new products or services.
- Expanding into manufacturing, trading or distribution.
- Changing from traditional services to online or digital business activities.
- Correcting an unsuitable business classification.
- Expanding operations into new industries or markets.
For foreign investors operating across Asia and ASEAN, it is important to understand that similar business activities may have different classifications and regulatory treatment in Indonesia.
The correct KBLI should reflect the actual activity, rather than simply a similar business description used in another country.
How Risk Reclassification Determines Licensing Obligations in OSS-RBA
Indonesia uses a risk-based licensing system to determine the requirements for each business activity.
A change in KBLI may result in a different risk level and additional licensing obligations.
| Risk level | General licensing requirements |
| Low | NIB |
| Medium-low | NIB and Standard Certificate |
| Medium-high | NIB and verified Standard Certificate |
| High | NIB and business licence |
Requirements may vary depending on the activity and applicable sector regulations.
Companies should check whether the new classification requires additional licences, technical standards or supporting approvals before commencing operations.
Lets Move Indonesia provides support and assistance with KBLI reviews, NIB updates and OSS-RBA licensing requirements.
Preparing Internally Before Updating KBLI Codes
Before starting an amendment, companies should review their existing corporate and licensing records.
Key documents and information include:
- Articles of Association.
- Current NIB and OSS records.
- Existing KBLI codes.
- Description of current and proposed business activities.
- Existing business licences and certificates.
- Company investment structure.
- Relevant tax and accounting records.
A clear description of the company’s activities helps determine the appropriate KBLI code and identify potential licensing requirements.
Operational and Tax Implications After Updating KBLI Codes
Changing a KBLI code may affect more than company registration. Businesses should review their operational and tax obligations, particularly when introducing new activities.
For example, a trading company expanding into manufacturing may need additional operational approvals, production standards and environmental compliance.
The company should also review its accounting and tax arrangements. New activities may affect inventory records, production costs, revenue classification, VAT treatment and withholding tax obligations.
A KBLI amendment does not automatically change a company’s tax rate. However, its tax reporting should remain consistent with its actual business activities.
Common Missteps Foreign Investors Should Avoid
Foreign investors should avoid treating a KBLI amendment as a simple administrative update.
Common mistakes include:
- Selecting a code based only on its title.
- Assuming every company must manually convert its KBLI 2020 codes.
- Adding activities without checking foreign investment restrictions.
- Overlooking additional OSS-RBA licensing requirements.
- Updating AHU records without checking OSS information.
- Ignoring operational and tax implications.
- Starting a new activity before obtaining the required approvals.
A proper review can help companies avoid unnecessary amendments and potential compliance issues.
How the KBLI Amendment Process Typically Progresses
The process depends on whether the company needs a code conversion or a substantive change to its business activities.
Where a formal amendment is required, the process generally involves:
- Review existing records: Check the Articles of Association, NIB and current OSS registration.
- Identify the appropriate KBLI: Match the company’s activities with the relevant KBLI 2025 classification.
- Review legal requirements: Check foreign investment restrictions and applicable licensing obligations.
- Prepare corporate amendments: Amend the Articles of Association through the appropriate notarial procedure, where required.
- Update AHU records: Submit the relevant corporate amendment through the AHU system.
- Update OSS records: Ensure the new KBLI codes and business licensing information are correctly registered.
- Review compliance: Confirm that all required licences, operational standards and tax records are updated.
Common Questions
1. Must all PT PMA companies amend their KBLI codes under KBLI 2025?
No. Companies whose codes are automatically converted without changing their business activities generally do not need to amend their Articles of Association. A formal amendment may be required if the company’s business scope changes.
2. Will changing a KBLI code affect an existing NIB?
Not automatically. Existing business licences remain valid following the introduction of KBLI 2025. However, companies introducing new activities should review whether their NIB and OSS records require updates or additional licences.
3. Can a PT PMA add new business activities?
Yes, subject to applicable foreign investment restrictions, corporate requirements and licensing obligations. The company must ensure that the proposed activities are permitted and obtain any required approvals before commencing operations.
Need Assistance with Your Company’s KBLI Amendment?
Updating KBLI codes requires careful consideration of corporate registration, foreign investment regulations and business licensing requirements.
Lets Move Indonesia provides Legal and Business Setup Consultation, Immigration Consultation and Tax Consultation in Indonesia and ASEAN.
Our team assists foreign investors with KBLI reviews, PT PMA amendments, corporate documentation and OSS-RBA licensing.
