Applying for Taxable Entrepreneur (PKP) status using a virtual office address is now allowed, but only under strict conditions outlined in PER-7/PJ/2025. This new regulation states that businesses can only use virtual office addresses for PKP registration if they meet specific criteria, including business type and proof of real business activities.
This article explains the full requirements, procedures, and how to ensure your virtual office meets the latest criteria from the Indonesian Tax Authority (DJP).
Also Read: What is PKP: Definition and Requirements
Requirements to Apply for PKP Using a Virtual Office (PER-7/PJ/2025)
The Directorate General of Taxes (DJP) has set strict rules for using virtual offices in PKP applications. The requirements include:
Requirements for Entrepreneurs
- Must have a primary KLU (business classification) in the service sector that can operate via a virtual office.
- Must not have any business location other than the virtual office.
- The virtual office lease contract must be valid for at least one year from the date the PKP application is submitted.
- The virtual office address must not be used solely for correspondence.
- The virtual office must have a physical presence that can be verified by DJP officers.
Requirements for Virtual Office Providers
- Must be officially registered as a PKP.
- Must provide physical space for clients to conduct business activities.
- Must offer supporting services similar to a real office.
- Must have a written contract with the service users.
- Must have a business license such as a NIB (Business Identification Number).
Also Read: Is Virtual Office Legal? Here’s the Regulation in Indonesia
Procedure to Apply for PKP via Virtual Office
Online Application
- Submit your application through the DJP Taxpayer Portal.
- Include documents such as the deed of establishment, domicile certificate, location map, business activity statement, and the virtual office lease agreement.
Field Verification
- DJP will verify the documents and conduct physical checks (if necessary).
- If no decision is issued within 10 working days, the application is considered approved.
Also Read: Office Rental Tax: A Guide to Optimize Your Business
Common Reasons Why PKP Applications Using Virtual Offices Are Rejected
Many entrepreneurs fail to get PKP approval because:
- Their KLU is not in the service sector.
- The lease contract is only 6 months long.
- The virtual office has no real physical space.
- DJP cannot verify the business activity.
If you face these issues, consider upgrading to a serviced office or ensure your virtual office provider meets all requirements.
Also Read: Virtual Office Tax Regulations in Indonesia
Practical Solution: Virtual Office from vOffice
vOffice offers a reliable solution that is officially registered as PKP and meets all requirements under PER-7/PJ/2025:
- Minimum 1-year contract.
- Real physical office space with flexible access.
- Complete legal documentation such as NIB and service agreements.
- Available in strategic locations, including special economic zones (KPBPB) like Batam.
By using Virtual Office services from vOffice, you can streamline your PKP application process and ensure compliance with current tax regulations.
Using a virtual office address for PKP applications is legally permitted as long as all conditions in PER-7/PJ/2025 are met. The main requirements include business classification, contract duration, and actual physical presence.
By choosing a compliant virtual office provider like vOffice, you can simplify the PKP application process, strengthen your business legality, and demonstrate compliance with Indonesia’s tax regulations.
So, are you interested in renting a virtual office?
If yes, you can contact the vOffice team. We provide virtual office services in various prestigious locations in Indonesia.
Here are the strategic location options from vOffice for virtual offices in Indonesia:
- Virtual Office Jakarta
- Virtual Office Tangerang
- Virtual Office Bekasi
- Virtual Office Surabaya
- Virtual Office Bali
- Virtual Office Medan
- Virtual Office Bandung
- Virtual Office Batam
What are you waiting for? Contact us now and get various attractive offers!
*vOffice Group has met all the requirements for PKP application as a virtual office provider, as regulated by the local Tax Office (KPP). However, final approval of the PKP application remains at the discretion of the local KPP.
FAQ: PKP Application Using Virtual Office
Can any type of business use a virtual office for PKP application?
Not all. Only businesses with a primary classification in the service sector and no other business locations are eligible.
Is a physical space required even when using a virtual office?
Yes. PER-7/PJ/2025 requires a real physical office within the virtual office setup.
How long should the lease contract be?
At least 1 year from the date of PKP application.
What if my business operates in a KPBPB area like Batam?
A virtual office can still be used as long as no other business location exists outside the KPBPB and business activities in the area can be proven.
Does vOffice meet the DJP’s requirements?
Yes. vOffice is officially registered as a PKP, has physical office spaces, complete services, and supports PKP application under the latest regulations.
Reference:
Directorate General of Taxes. (2025). PER-7/PJ/2025 on PKP Registration. https://jdih.kemenkeu.go.id/dok/per-7pj2025.
