OSS in Bali in 2026
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NIB, KBLI, Risks, and PT PMA Registration
June 12, 2026 15 min
If a foreign investor plans to open a PT PMA in Bali, it is important to understand not only the company registration process, but also how the company will be reflected in the OSS system.
01 Introduction
OSS stands for Online Single Submission. It is Indonesia’s government-run digital system for business registration and licensing. Through OSS, a company obtains its business identification number, applies for permits, and confirms the activities it is legally allowed to conduct.

In 2026, OSS is no longer just a website for registering a company. It is the system through which the government sees the structure of the business: permitted activities, address, risk level, investment plan, licenses, tax data, and the company’s ongoing compliance obligations.

An error in OSS may lead to a situation where the company is formally registered, but cannot operate legally, safely, or efficiently in practice.
The Key Points in Simple Terms
OSS is Indonesia’s government online system for business registration and licensing. Through OSS, a company obtains its core documents, applies for permits, and manages part of its ongoing business compliance.

NIB is the main business identification number in Indonesia. A company obtains it through OSS. However, NIB by itself does not give the company the right to conduct any business activity it wants.

For simple activities, NIB may be sufficient. For many other business models, additional documents may be required, such as certificates, approvals, PB UMKU, or separate licenses.
As of 2026, OSS operates under the new rules of PP 28/2025. PP means Government Regulation of Indonesia. This regulation replaced the previous framework under PP 5/2021.
Since December 2025, Indonesia has also used the new KBLI 2025 classification. KBLI is the official list of business activity codes in Indonesia. It is how the government identifies what a company actually does.

If a company is registered under an old code, or if its actual business activity does not match the new KBLI, the company data must be reviewed and brought into compliance by 18 June 2026.
The key point is simple: before registering a PT PMA, it is necessary to check not only the business name, but also the KBLI, address, zoning, risk level, investment requirements, licenses, and future OSS obligations.
02
What OSS Is
OSS stands for Online Single Submission. It is Indonesia’s central government online system for business registration and business licensing.

Through OSS, a company obtains its main registration and licensing documents. For PT PMA companies, this system is especially important because it records:
  • the company’s business activity;
  • KBLI;
  • NIB;
  • business address;
  • business risk level;
  • licensing requirements;
  • investment structure;
  • data that may later be used by other government systems.

After the reform under PP 28/2025, OSS is integrated with the tax system and the Ministry of Investment.
In practical terms, OSS is the system through which the government understands what a company does and whether its activity meets the applicable requirements.
03
What NIB Is
NIB stands for Nomor Induk Berusaha, or Business Identification Number.

It is the company’s main number in the OSS system. It combines several registration functions and allows the company to move further through the system: apply for permits, open a corporate bank account, confirm its business activity, and interact with government institutions.

However, NIB is an entry point into the system, not a universal permit for any business activity.
If a company has received an NIB, this does not automatically mean that it can immediately operate in full. Everything depends on the selected KBLI, the risk level, and the additional requirements that apply to the specific business activity.
04
Why OSS Is Not Just Registration
In 2026, OSS works as a business control system.

It records not only the fact that a company has been registered, but the entire structure of the company’s activity:
  • which KBLI was selected;
  • where the business is located;
  • what risk level applies to the activity;
  • which licenses are required;
  • what investment structure was declared;
  • whether the company meets PT PMA requirements;
  • what obligations arise after registration.

Therefore, it is not enough to simply open a PT PMA, receive an NIB, and assume that the legal part is complete.
In practice, NIB is only the beginning. After receiving it, the company must understand which permits are required, how reporting must be submitted, and which data must match across OSS, the tax system, and corporate documents.
05
How OSS Is Connected
to KBLI 2025
KBLI is the official business activity code of a company. It tells the government what exactly the business does.

Since December 2025, Indonesia has used KBLI 2025 under BPS Regulation No. 7/2025. The new classification contains 1,559 codes instead of 1,789.
This means that some old codes disappeared, while others were changed or split into new codes. For example, KBLI 6312 was completely abolished.

If a company was registered before December 2025, it is necessary to check:
  • whether the old KBLI is still valid;
  • whether it was abolished;
  • whether the business activity description changed;
  • whether the actual business corresponds to the new classification;
  • whether the OSS data needs to be updated.

The KBLI update deadline is 18 June 2026.
If the code is not checked in advance, the problem may not appear immediately. Such issues often surface later: during a bank compliance review, corporate data amendment, visa extension, OSS review, or scheduled inspection.
06
How the Investment Threshold for PT PMA Is Calculated
PT PMA stands for Perseroan Terbatas Penanaman Modal Asing, an Indonesian limited liability company with foreign investment.

Under Article 212 of PP 28/2025, for foreign investment / PMA, the minimum investment must be more than IDR 10 billion, excluding land and buildings, for each 5-digit KBLI and for each business location.
In simple terms:
1 KBLI at 1 location = a separate investment calculation.
Situation
How the Investment Is Calculated
1 KBLI, 1 location
Minimum more than IDR 10 billion
2 KBLI, 1 location
Minimum more than IDR 20 billion
1 KBLI, 2 locations
Minimum more than IDR 20 billion
2 KBLI, 2 locations
Minimum more than IDR 40 billion
This means that a company cannot simply open a PT PMA, add several KBLI codes, and present one general investment plan for all activities.

OSS looks at the structure in more detail:
  • which exact KBLI was selected;
  • how many locations the business has;
  • where the activity is conducted;
  • what investment is declared for each activity;
  • whether the structure complies with PP 28/2025.

However, there are exceptions. Article 212 of PP 28/2025 provides special rules for certain sectors, including:
  • wholesale trade;
  • food and beverages;
  • construction;
  • manufacturing within one production line involving different 5-digit KBLI codes.

For these sectors, the calculation may not strictly follow the formula “each 5-digit KBLI × each location.” Instead, the special logic stated in the regulation may apply.
Therefore, the investment plan must be reviewed based on the specific KBLI, location, and business model.
07
How OSS Determines
the Risk Level of a Business
OSS operates under a risk-based approach.

RBA means Risk-Based Approach. This means that the company’s requirements depend on how risky the government considers the specific activity to be.
After PP 28/2025, the number of PB UMKU permits was reduced from 1,006 to 357.

PB UMKU refers to additional permits that support business activities.
The general logic remains the same: the higher the risk of the activity, the more requirements apply to the company.
Risk Level
What Is Usually Required
Example Activity
Low risk
NIB may be sufficient
Consulting, IT services
Medium risk
NIB + standard certificate / PB UMKU
Trade, education
High risk
NIB + license + inspections
Medical services, construction, finance
A common mistake is choosing an “easier” KBLI in order to fall into a lower risk category and receive NIB faster. In practice, this only creates delayed problems and increases the overall risk for the business.
Important note: in Bali, low-risk and medium-risk activities may be restricted for PMA companies. The risk level must be checked before choosing a KBLI.
08
What Must Be Checked Before Filing in OSS
Before filing in OSS, it is necessary to review not just one document, but the entire business structure.
  • Business Activity Under KBLI 2025
    First, the company must identify which KBLI corresponds to its actual business activity.

    It is important to check not only the title of the code, but also the actual operating model of the business:
    • what the company sells;
    • who receives the services;
    • where the activity takes place;
    • how the company receives payments;
    • which licenses are required;
    • what risk level applies to the activity;
    • whether the KBLI is available for PT PMA.

    If the company was registered before December 2025, it is also necessary to check whether its old KBLI was abolished or changed.
  • Address and Zoning
    The company address must be suitable for the declared business activity.

    RDTR stands for Rencana Detail Tata Ruang, the detailed spatial zoning plan. In simple terms, it is the zoning framework that determines which activities are allowed in a specific area.

    Even if the company has a complete set of documents, this will not solve the problem if the address is located in a zone where the selected activity is not permitted.
    For Bali, this is especially important in areas where villas, rental businesses, coworking spaces, and tourism businesses are actively developing.

    In Canggu and Berawa, this is critical for KBLI codes related to villa rental and coworking. RDTR zoning may restrict permitted activities regardless of the risk level shown in OSS.
    Addresses must also be checked carefully for projects in Seminyak, Ubud, and Uluwatu.
  • Consistency of Corporate Data
    The data in the company documents must be consistent.

    It is necessary to check:
    • Akta, meaning the company deed / articles of association;
    • OSS;
    • NPWP, meaning the tax identification number;
    • NIB;
    • address data;
    • shareholder, director, and company structure data.

    Discrepancies between Akta, OSS, and NPWP may create problems during bank compliance review.
    The bank may request additional documents, suspend the account opening process, or freeze further review if the company data does not match.
  • What Happens After Receiving NIB
    After receiving NIB, the company has further obligations.

    One of them is LKPM, the investment activity report. For PT PMA companies, this is a regular and mandatory report submitted through the system. It is important to understand that this report cannot be zero.

    Many business owners learn about this obligation only after the first missed deadline. The fines may be relatively small, but the fact of late submission is recorded in OSS and may be visible during checks.

    Therefore, before registration, it is necessary to understand not only how to obtain NIB, but also what the company must do after that.
09
Why Address and Zoning Have Become Important
The address can no longer be treated as a formality. OSS must show the real address of the business activity, and this address must match the selected KBLI and zoning rules.

For Bali, this is especially important because the same business may be allowed in one zone and problematic in another. For villa rental, coworking, tourist accommodation, trade, or restaurant business, it is necessary to check not only the KBLI, but also the location.

If the address does not match the activity, the problem may appear:
  • during registration;
  • when updating NIB;
  • during licensing;
  • during an OSS review;
  • when opening a bank account;
  • when changing corporate data.

In practical terms, if the address does not meet the requirements and restrictions for the specific activity, the entire structure may become problematic.
10
Common OSS Mistakes
Mistake
Why It Is Risky
Receiving NIB and assuming the business is fully legal
NIB is not always enough to start the activity
Choosing KBLI based on what is “faster and easier”
The actual activity may not match the declared activity
Not checking KBLI 2025
The old code may have been abolished or changed
Not updating KBLI by 18 June 2026
The company may face problems during reviews and amendments
Not checking the address under RDTR
The activity may be prohibited in the specific location
Not reconciling Akta, OSS, and NPWP
Banks or government systems may detect discrepancies
Ignoring the investment threshold per KBLI and per location
The investment plan may not comply with PP 28/2025
Not understanding which permits are required after NIB
Medium- and high-risk activities may require PB UMKU, certificates, or licenses
Forgetting about LKPM
Late submission is recorded in OSS and may be visible during reviews
Connecting a visa to incorrect OSS data
Investor KITAS or Director KITAS may depend on the company’s OSS data
11
Why OSS Mistakes Are Expensive
The main problem with OSS is not that the system is complicated.

The main problem is that an error in OSS rarely stays within one document. It may affect the entire company structure.

Incorrect data in OSS may affect:
  • NIB;
  • licensing;
  • PB UMKU;
  • LKPM;
  • tax data;
  • corporate bank account;
  • Investor KITAS;
  • Director KITAS;
  • amendments to corporate documents;
  • company operations after registration.

If the data in OSS does not match the company’s actual business activity, the problem may appear later: during bank compliance review, tax review, immigration procedures, licensing, or the first inspection.

In other words, an OSS mistake may cost not just one form, but the entire business structure.
12
How Sunrise BUSINESS Helps Review the OSS Profile
Sunrise Business does not begin the process by filing in OSS. We first review how the business model is structured and whether it fits the system requirements.

To do this, we need to understand:
  • what exactly the company will do;
  • which KBLI corresponds to the actual activity;
  • whether the code is valid under KBLI 2025;
  • whether the old code has been abolished;
  • what risk level applies to the activity;
  • which permits are required after NIB;
  • whether the address matches RDTR zoning;
  • whether the data in Akta, OSS, and NPWP is consistent;
  • whether the investment threshold has been calculated correctly;
  • what obligations will arise after registration;
  • whether there are risks for Investor KITAS or Director KITAS.

After the review, it becomes clear what must be corrected before filing, updating data, or reaching the 18 June 2026 deadline.

The main objective is not simply to obtain NIB. The real objective is to build an OSS profile that corresponds to the actual business.
13
FAQ
Planning to Open a PT PMA or Review Your OSS Profile?
Contact Sunrise Business.
We first analyze your business model, then check the KBLI, NIB, address, RDTR, investment threshold, risk level, licenses, Akta, NPWP, and post-registration obligations.

If you already have a company, we can help determine whether its OSS profile corresponds to KBLI 2025 and which discrepancies should be corrected before 18 June 2026.

This helps you avoid spending money on a structure that exists on paper, but may later create problems with banks, licensing, visas, reporting, or inspections.
The information in this article is provided for general informational purposes only.
Requirements related to KBLI, OSS, licensing, PT PMA, company addresses, zoning, and corporate amendments in Indonesia may change.
Before registering a company or amending corporate documents, current requirements should be reviewed based on:
  • the specific business model;
  • the selected KBLI;
  • the location of the activity;
  • the ownership and investment structure.
The review should be conducted with a licensed consultant.
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