Navigating the business landscape in Bali as a foreign investor can often feel like deciphering a complex puzzle. You’ve secured your deed and perhaps even your visa, but without one specific digital key, your company remains legally dormant. Many entrepreneurs are shocked to learn that their foreign-owned company (PT PMA) cannot open a bank account, hire staff, or even legally open its doors until they navigate the Online Single Submission (OSS) system.
The missing piece is the Business Identification Number, or Nomor Induk Berusaha. This isn’t just a registration number; it is the fundamental license that unlocks every other operational permit you need. Under the strict 2026 regulations of PP 28/2025, getting this wrong means more than just administrative delays—it can lead to blocked investments and compliance audits before you even serve your first customer.
This guide provides the essential roadmap for securing your NIB Indonesia correctly. We will break down the new capital requirements, the step-by-step OSS process, and the specific traps that Bali-based businesses often fall into. Whether you are opening a villa management company in Canggu or a tech consultancy in Ubud, understanding this system is the difference between a stalled project and a thriving business.
Table of Contents
- Legal Framework: PP 28/2025 and BKPM Rules
- Eligibility and Key Requirements for PT PMA
- Step-by-Step: Obtaining NIB via OSS RBA
- Timelines, Fees, and Capital Lock-Up
- Real Story: The "Inactive" Villa Company
- Risk-Based Licensing: Beyond the NIB
- Bali-Specific Zoning and Compliance
- Common Mistakes and Audit Triggers
- FAQ's about NIB Indonesia for PT PMA
Legal Framework: PP 28/2025 and BKPM Rules
The regulatory backbone for business licensing has evolved significantly for the 2025-2026 period. The central regulation you must know is Government Regulation (PP) 28/2025. This law solidifies the Online Single Submission Risk-Based Approach (OSS RBA) as the absolute gateway for all business licensing. It integrates your business identity with environmental, building, and spatial approvals, ensuring that no company can operate in a vacuum.
Complementing this is BKPM Regulation 5/2025, which specifically governs investment facilities. For foreign investors, this regulation is critical because it explicitly sets the financial bar for entry. It mandates that every PT PMA must have a minimum paid-up capital of IDR 2.5 billion. Furthermore, the total investment plan must exceed IDR 10 billion per 5-digit KBLI (business classification) per project location. This framework ensures that NIB Indonesia is only issued to serious investors ready to contribute to the local economy.
Eligibility and Key Requirements for PT PMA
Before you can even log into the OSS system, your PT PMA must meet specific core prerequisites. First, your company must be a legal entity, meaning you need a Deed of Establishment signed by a notary and the official approval (SK) from the Ministry of Law and Human Rights. You also need a company Tax ID (NPWP). Without these foundational documents, the OSS system will simply reject your application.
The most significant hurdle for many small investors is the capital requirement. As per BKPM Regulation 5/2025, your paid-up capital—the money actually injected into the company bank account—must be at least IDR 2.5 billion. This is distinct from the “total investment plan” of IDR 10 billion, which includes working capital and equipment (but excludes land and buildings) to be realized over time. Meeting these thresholds is mandatory for NIB Indonesia issuance for any foreign-owned entity.
Step-by-Step: Obtaining NIB via OSS RBA
Obtaining your business ID is a digital process, but it requires precision. The first step is mapping your business activities to the correct Standard Industrial Classification (KBLI) codes. If you plan to run a hotel, a restaurant, and a management consultancy, you need specific codes for each. Mismatched codes are the number one reason for compliance failures later on.
Once your structure is clear, register an account at oss.go.id. You will need to input detailed company data, including shareholder information, capital structure, and project locations. For a Bali-based business, you must select the specific regency (e.g., Badung or Gianyar). After the system validates your data against the Ministry of Law and Tax databases, it will generate your NIB Indonesia. This document acts as your company registration, importer identification (API), and customs access rights all in one.
Timelines, Fees, and Capital Lock-Up
One of the few reliefs in this process is that the OSS platform itself is free of charge. Government fees only arise later for specific sectoral licenses (like tourism or building permits) which have their own non-tax revenue (PNBP) tariffs. In terms of speed, a well-prepared PT PMA application can result in an NIB issuance within 1 to 3 working days. However, this speed depends entirely on the consistency of your data across all government databases.
A crucial new concept for 2026 is the “capital lock-up.” BKPM Regulation 5/2025 implies that the declared paid-up capital should not just be a temporary deposit. The Investment Ministry now monitors capital realization more closely through quarterly reports (LKPM). Withdrawing your capital immediately after receiving your NIB Indonesia can trigger warnings and jeopardize your business facilities, so financial planning must be robust and honest.
Real Story: The "Inactive" Villa Company
Meet Lars, a 42-year-old property developer from Sweden. In late 2025, Lars incorporated a PT PMA to manage three luxury villas in Pererenan. Eager to start, he obtained his deed and tax ID but treated the OSS registration as a secondary “admin task” to be handled later. He assumed his notary’s work was enough to legally operate.
Six months later, Lars tried to open a corporate bank account to receive booking payments. The bank manager refused, asking for his NIB Indonesia. Worse, when he tried to sponsor a work KITAS for his new General Manager, the immigration system rejected the application because his company had no “active” status in the OSS. The humid air of his unrented villas felt heavy as he realized his company was effectively a ghost—legally born, but operationally dead.
Desperate to fix the paralysis, Lars contacted a trusted tax management company to audit his setup. They discovered his capital declaration didn’t match his deed, causing the OSS blockage. After correcting the data and properly filing for his NIB, his company status turned “live” within 48 hours. “I thought the deed was the finish line,” Lars admitted. “I didn’t realize the NIB was the key to the engine.”
Risk-Based Licensing: Beyond the NIB
Receiving your NIB Indonesia is a milestone, but for many businesses in Bali, it is not the final step. The OSS RBA system assigns a risk level to each of your KBLI codes: Low, Medium, or High. For Low-risk activities like general consulting, the NIB serves as your full operational license. You can start a business immediately.
However, most tourism and property activities fall into Medium or High risk. In these cases, the NIB allows you to perform “pre-operational” activities, but you cannot legally serve customers until you obtain further approvals. This might mean a “Standard Certificate” that needs government verification, or a full sectoral license for high-risk ventures like alcohol sales or medical clinics. Operating a high-risk business with only an NIB is a major violation.
Bali-Specific Zoning and Compliance
Bali adds a layer of complexity with its strict spatial planning rules. Your NIB Indonesia might say you are a “Hotel,” but if your project location is in a “Green Zone” (agricultural land), your licensing journey will hit a wall. PP 28/2025 links the OSS directly to spatial planning data. If there is a mismatch between your intended business activity and the designated land use zone, the system may prevent you from proceeding with further environmental or building permits (PBG).
This means due diligence on land is critical before you even register your company. You cannot simply “change” the zone in the OSS. Foreign investors frequently face stalled projects because they leased land based on a view, rather than its zoning designation. Ensuring your NIB location data matches the actual regency spatial plan is non-negotiable for a compliant operation in Bali.
Common Mistakes and Audit Triggers
A frequent error is the “kitchen sink” approach to KBLI codes. Investors often add dozens of business activities to their NIB Indonesia “just in case,” not realizing that each code carries an investment requirement of IDR 10 billion. This can artificially inflate your committed investment to unrealistic levels, triggering BKPM audits when you fail to realize that capital.
Another trigger is neglecting the Investment Activity Report (LKPM). Once you have your NIB, you are obligated to report your investment progress quarterly. Failing to do so is the fastest way to get your NIB frozen. Finally, ignoring data updates is dangerous. If you move your office or change shareholders, your NIB must be updated immediately. Inconsistencies between your tax profile and your OSS profile are red flags that automated government systems now catch easily.
FAQ's about NIB Indonesia for PT PMA
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Is the NIB the same as a business license?
Not exactly. The NIB Indonesia is your business identity. For low-risk businesses, it functions as a license. For higher risks, it is the prerequisite key to obtaining further operational licenses.
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How long does the NIB last?
The NIB is valid as long as your company remains operational. However, it can be revoked if you fail to submit LKPM reports or violate regulations.
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Do I need a separate NIB for each business activity?
No, a single NIB covers your entire company. However, it will list multiple KBLI codes (business activities) and project locations within that single ID.
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Can I get an NIB without a paid-up capital of IDR 2.5 billion?
No. The OSS system requires proof or declaration of this minimum capital for PT PMA entities. Undercapitalized companies will be rejected.
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Is the NIB required for a work KITAS?
Yes. Immigration will check your NIB status to verify that your company is a legitimate, active entity before granting visa sponsorship rights.
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Can I change my KBLI codes after getting the NIB?
Yes, you can update your data in the OSS system. However, adding new codes may trigger new capital investment requirements and licensing obligations.
