KBLI 2025 OFFICIALLY COMES INTO FORCE: KEY CHANGES AND THEIR IMPLICATIONS FOR BUSINESS COMPLIANCE IN INDONESIA

The Central Bureau of Statistics (Badan Pusat Statistik – “BPS”) has officially enacted the Indonesian Standard Industrial Classification (Klasifikasi Baku Lapangan Usaha Indonesia – “KBLI”) 2025 through BPS Regulation No. 7 of 2025. This regulation replaces KBLI 2020 and serves as the latest standard for classifying economic activities in Indonesia, both for statistical purposes and for coordination among government institutions.

Transition Period and Obligation to Adjust KBLI

One of the key provisions under BPS Regulation No. 7 of 2025 is the mandatory adjustment from the previous KBLI to KBLI 2025 within a maximum period of six (6) months from the date of promulgation, as stipulated in Article 5 BPS Regulation No. 7 of 2025. This requirement has direct implications for business actors that already hold:

  • Business Identification Numbers (Nomor Induk Berusaha – “NIB”), business licenses, and operational licenses;
  • Other legal or licensing documents that still refer to KBLI 2020.

However, as of now, there is no official technical guideline outlining the mechanism for such adjustment. It remains possible that:

  • The adjustment will be conducted through a mass updating process (similar to the transition from KBLI 2017 to KBLI 2020); or
  • The adjustment will only be mandatory for businesses whose KBLI codes or structures have changed.

Background of KBLI 2025 Issuance

KBLI is an official classification instrument used by the state for the national statistical system; economic policy formulation; development planning; and determination of licensing and sectoral regulations.

In its official release, BPS stated that KBLI 2025 was prepared to reflect developments in the national economic structure; capture rapidly evolving business models; and align Indonesia’s national classification with ISIC Rev. 5 issued by the United Nations, which has been globally effective since 2024.

This update is particularly important given the emergence of new sectors such as the digital economy, technology-based services, and green industries, which were not adequately accommodated under KBLI 2020.

Structural Changes in KBLI: New Categories and Code Reorganization

KBLI 2025 introduces substantial structural changes, including:

  1. Addition of Business Categories

The number of KBLI categories has increased from 21 to 22 categories (A–V), with the introduction of a new category, which is Category V – Activities of International Organizations and Other Extra-International Bodies.

  • Restructuring of the Information and Communication Sector

Activities previously centralized under Category J (Information and Communication) are now divided into:

  • Category J: Publishing, broadcasting, and content distribution
    • Category K: Telecommunications, programming, and digital consultancy services
  • Changes in the Number of Classification Codes

Overall, KBLI 2025 has been reorganized as follows:

  • Categories: 22
  • Divisions (2-digit): 87 (decreased)
  • Groups (3-digit): 257 (increased)
  • Classes: 519 (decreased)
  • Subclasses (5-digit): 1,560 (decreased)

Key Adjustments in Specific Sectors

KBLI 2025 places particular emphasis on several strategic sectors, including:

  1. Digital Intermediation Services and Marketplaces

Digital platform activities are no longer classified merely as “web portals.” Instead, they are classified based on the sector being intermediated, for example:

  • Telemedicine → Health sector
  • E-commerce marketplaces → Trade sector

This approach reflects the role of platforms as part of the sectoral value chain, rather than merely as technology providers.

  • Factoryless Goods Producers (FGP)

Businesses that produce goods without owning manufacturing facilities are now classified under the relevant industrial sectors, rather than general trading, aligning the classification with modern business models.

  • Carbon Capture and Storage (CCS)

CCS activities, previously grouped under a single code, are now divided into multiple distinct codes to support energy transition policies and net zero emission targets.

  • Digital Content Industry

KBLI 2025 explicitly recognizes digital content creation activities, including podcasts and streaming services, as formal business sectors.

  • Electricity Generation

Electricity generation is now classified based on renewable and non-renewable energy sources, strengthening regulatory oversight and incentives for green energy development.

Impact of KBLI 2025 on Business Compliance and Licensing

In practice, KBLI is not merely a statistical classification. The implementation of KBLI 2025 will affect, among others:

  • Business risk determination under the OSS Risk-Based Approach (OSS RBA),
  • Licensing requirements and business standards,
  • Tax alignment with business sectors,
  • Access to investment facilities and incentives,
  • Export–import classification, and
  • Sector-specific certification and manpower requirements.

Accordingly, proper alignment with KBLI 2025 is a critical aspect of ensuring legal compliance and the sustainability of business operations in Indonesia.

For legal assistance from SW Counselors at Law, please contact:

A group of chat bubbles  AI-generated content may be incorrect.     Bella Siboro, S.H.

                    Senior Associate

                    T. (+6221) 2222-0200

                    E. bella.siboro@shinewing.id

A group of chat bubbles  AI-generated content may be incorrect.                 Dupuis Sola Scriptura, S.H.

                 Associate

                 T. (+6221) 2222-0200

                 E. dupuis.scriptura@shinewing.id

Author

  • As the webmaster and author for SW Indonesia, I am dedicated to providing informative and insightful content related to accounting, taxation, and business practices in Indonesia. With a strong background in web management and a deep understanding of the accounting industry, my aim is to deliver valuable knowledge and resources to our audience. From articles on VAT regulations to tips for e-commerce taxation, I strive to help businesses navigate the complexities of the Indonesian tax system. Trust SW Indonesia as your go-to source for reliable and up-to-date information, empowering you to make informed decisions and drive success in your business ventures.

    View all posts