A supporting KBLI (Klasifikasi Baku Lapangan Usaha Indonesia) is a business classification code for activities that keep the primary business running smoothly, without generating direct revenue. The definition sits in Article 210(3) of Government Regulation No. 28 of 2025, which updates the equivalent provision in PP No. 5 of 2021 on Risk-Based Business Licensing.
For foreign investors and entrepreneurs in Indonesia, getting this distinction right matters. Misclassifying a revenue-generating activity as “supporting” can trigger permit rejection, incorrect tax treatment, and administrative sanctions from the OSS authority.
Legal Foundation of Supporting KBLI in Indonesia
Indonesia’s business licensing system runs on a risk-based model, governed by Law No. 6 of 2023 on Job Creation and PP No. 5 of 2021, updated by PP No. 28 of 2025. Every business activity must be registered using KBLI codes issued by the Central Statistics Agency (BPS) under BPS Regulation No. 2 of 2020, which holds 1,790 five-digit codes covering every economic sector in the country.
In the OSS RBA (Online Single Submission Risk-Based Approach) system, each company registers two categories of KBLI: primary and supporting. The split directly affects what licenses must be obtained, what reports must be filed, and what tax rates apply. The vOffice PT registration service covers KBLI selection as a core part of the setup process if you need guided assistance.
Three Mandatory Criteria for a Supporting Business Activity
Article 210(3) of PP No. 28 of 2025 sets out three criteria that must all be met for an activity to qualify as supporting:
- It must facilitate the primary business activity. There must be a clear operational link to the registered primary KBLI. OSS will not accept a supporting KBLI unless a corresponding primary KBLI is already in the company’s profile.
- It must not generate revenue for the business. If the activity earns income for the company, even partially, it cannot be classified as supporting. It belongs in the primary KBLI and must appear in the deed of establishment.
- It can be executed before the primary activity begins. Supporting activities may be prepared in advance, such as building a warehouse before production starts.
All three criteria apply together. An activity that earns revenue fails the test regardless of how peripheral it seems.
Also read: How to Add KBLI to Your Existing NIB in Indonesia’s OSS System
Primary KBLI vs. Supporting KBLI: Key Differences
The two categories diverge across almost every aspect of business licensing in Indonesia:
| Aspect | Primary KBLI | Supporting KBLI |
|---|---|---|
| Revenue source | Yes, core commercial activity | No |
| Required in deed of establishment | Yes, must appear in Article 3 | Not required; added directly in OSS |
| Basis for NIB issuance | Yes | Does not change the existing NIB |
| Licensing requirements | Based on risk level (NIB, Standard Certificate, or Permit) | PBBR required; exempt from minimum capital check |
| Can stand alone? | Yes | No; requires primary KBLI first |
| How to add | Through notary and deed amendment | Via “Change of Business Data” in OSS |
Real-World Examples of Supporting KBLI
Three scenarios below reflect situations businesses commonly face when expanding operations in Indonesia:
A Vehicle Dealership Adding a Showroom Cafe
A car trading company (primary KBLI 45101) wants to open a small cafe inside the showroom to keep prospective buyers around longer. The cafe earns no standalone revenue. It is a sales support facility. The company selects supporting KBLI 56101 (Restaurant) and registers it through OSS. No deed amendment needed.
A Food Manufacturer Building Its Own Warehouse
A processed food company (primary KBLI 10750) plans to build a storage facility for its own distribution. The warehouse will not be leased to third parties. Because it generates no separate income, supporting KBLI 52101 (Warehousing and Storage) applies. No new NIB, no deed change.
A Private Hospital Adding a Patient Cafeteria
A private hospital (primary KBLI 86103) decides to open a cafeteria for patients and visitors. It is a support facility, not a standalone business. Supporting KBLI 56101 can be added directly via the Change of Business Data feature in OSS RBA without going through a notary.
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Can a Supporting KBLI Be Registered Without a Primary KBLI?
No. The OSS RBA system blocks it. When adding a supporting KBLI, the platform requires you to link it to an existing primary KBLI. If no primary KBLI is registered yet, the save function will not work.
For companies that have not yet declared their primary business activity in the notarial deed, the first step is making sure the deed explicitly states the core business field and that the matching primary KBLI is in OSS. After that, supporting KBLI codes can be added freely. It is also worth checking whether the intended primary KBLI falls under the single purpose category, which restricts combining business activities in one entity.
Also read: Why Is KBLI Not Showing in Your NIB? 6 Causes and How to Fix Them
How to Add a Supporting KBLI in OSS RBA
No new NIB is issued, and in most cases no deed amendment is required. The steps:
- Log in to OSS at oss.go.id using the account linked to your business profile.
- Go to “Business Licensing” and find the NIB you want to update.
- Select “Change of Business Data” or the “Development” submenu depending on the current OSS interface.
- Choose “Supporting” as the activity type and select the applicable code from the KBLI 2020 reference list.
- Link the supporting KBLI to an existing primary KBLI. OSS prompts this step automatically and will not skip it.
- Submit and complete verification based on the risk level of the selected supporting KBLI. For a detailed walkthrough, see the guide on how to verify KBLI in OSS RBA.
If the supporting KBLI carries a medium or high risk classification, additional technical documents may be required from the relevant government authority. Picking the wrong code here can stall the entire licensing process.
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Risks of Misclassifying a Business Activity
Classification errors tend to go unnoticed until an audit or licensing expansion forces the issue. By then, the consequences can be layered and expensive.
On the permit side: a company operating a revenue-generating activity without the correct license is exposed to administrative sanctions. On the tax side: KBLI codes feed into the Directorate General of Taxes’ classification system. A mismatch means the wrong tax rate gets applied, and correcting it retroactively is not straightforward. On the deed side: if the primary activity is missing from Article 3 of the notarial deed, the company must convene a General Meeting of Shareholders to amend the Articles of Association, which costs several million rupiah in notary fees alone.
If you need to stop or remove a registered KBLI at any point, choose the correct removal path in OSS. The procedure is covered in the guide on how to delete a KBLI in OSS RBA.
Frequently Asked Questions
What is a supporting KBLI in Indonesia?
A supporting KBLI is a business classification code for activities that facilitate primary business operations without generating direct revenue. It is defined under Article 210(3) of PP No. 28 of 2025 and registered through the OSS RBA system.
What is the difference between primary and supporting KBLI?
A primary KBLI covers the core commercial activity, must appear in the deed of establishment, and forms the basis for NIB issuance. A supporting KBLI covers auxiliary activities that do not generate income, do not need to appear in the deed, and can be added directly in OSS without issuing a new NIB.
Does a supporting KBLI need to be listed in the deed of establishment?
No. Supporting KBLI codes are exempt from that requirement. They still need to be registered in OSS, and they must comply with applicable risk-based licensing rules.
Can a supporting KBLI be registered without a primary KBLI?
No. OSS RBA requires the supporting KBLI to be linked to an existing primary KBLI. Without a registered primary KBLI, the system will not save the change.
Does adding a supporting KBLI change the company’s NIB?
No. Adding a supporting KBLI via the Change of Business Data feature does not alter the existing NIB. One NIB can hold multiple KBLI codes, both primary and supporting.
What happens if a supporting KBLI is wrongly classified?
A revenue-generating activity recorded as supporting means the company lacks the correct permit for that commercial operation. It also risks incorrect tax rates and may require a shareholders’ meeting to amend the deed, adding notary costs.
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References
1. Central Statistics Agency (BPS). (2020). BPS Regulation No. 2 of 2020 on the Indonesian Standard Classification of Business Fields (KBLI). BPS RI. Retrieved from
https://klasifikasi.web.bps.go.id/app/kbli
2. Government of the Republic of Indonesia. (2021). Government Regulation No. 5 of 2021 on Risk-Based Business Licensing. State Secretariat. Retrieved from
https://jdih.setneg.go.id/viewpdfperaturan/P21500000004920211007155047.pdf
3. Government of the Republic of Indonesia. (2025). Government Regulation No. 28 of 2025 on Risk-Based Business Licensing. State Secretariat. Retrieved from
https://jdih.setneg.go.id
4. Government of the Republic of Indonesia. (2023). Law No. 6 of 2023 on Job Creation. Retrieved from
https://peraturan.bpk.go.id/Details/235088/uu-no-6-tahun-2023
5. Ministry of Investment/BKPM. (2024). Online Single Submission Risk-Based Approach (OSS RBA). Retrieved from
https://oss.go.id
6. Easybiz (Hukumonline). (2025). Beda KBLI Utama dengan KBLI Pendukung dan Cara Mengisinya. Retrieved from
https://www.easybiz.id/kbli-utama-dan-kbli-pendukung-apa-bedanya-dan-bagaimana-cara-mengisinya
