KBLI 2025 Retail & E-Commerce Codes: Online Selling, Boutiques & Specialty Shops in Indonesia

The Bottom Line, First

If you sell anything in Indonesia — whether from a boutique in Seminyak, a surf shop in Canggu, or an online store shipping across the archipelago — your KBLI code is what connects your business identity to your licenses, your risk classification, and your tax obligations. Under KBLI 2025, retail trade falls under Division 47, and the five-digit code you register on your NIB determines whether your compliance path is straightforward or tangled in additional certifications. E-commerce gets its own dedicated code (47911), but most foreign retailers in Bali will need a combination of physical retail codes and potentially an online retail code to cover their full operations. The June 2026 transition window has closed.

This guide covers every retail and e-commerce KBLI 2025 code relevant to foreign-owned shops, the distinction between physical and online retail, the codes that matter most in Bali's tourist economy, and how to combine multiple retail codes on a single NIB without triggering unnecessary compliance headaches.

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Key Retail & E-Commerce KBLI 2025 Codes at a Glance

The following table covers the primary retail codes under KBLI 2025 Division 47. These are the codes most relevant to foreign retailers, boutique owners, and e-commerce operators in Indonesia.

Key observations: The majority of retail codes carry a Rendah (Low) risk classification, making them among the easiest business types to register for foreign investors. The two notable exceptions are 47911 (e-commerce, medium risk) and 47320 (automotive parts, high risk). All codes in this table allow foreign ownership through PT PMA.

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E-Commerce vs Physical Retail: Two Different Compliance Tracks

This is the first structural decision every retailer must make under KBLI 2025. Physical stores and online stores use different KBLI codes, and the compliance requirements diverge significantly.

Physical Retail (47xxx Specific Product Codes)

If you operate a brick-and-mortar shop — a boutique, a furniture showroom, a jewelry store — you register the specific 47xxx code that matches your product category. A furniture shop in Kerobokan uses 47591. A jewelry boutique on Jalan Laksmana uses 47735. A home decor store selling kitchenware and household goods uses 47594 or 47599 depending on the product mix.

Most physical retail codes are classified as Rendah (Low) risk. This means the licensing path through OSS is the simplest available: you register your NIB, declare your KBLI code, and receive your business license without additional professional certifications or third-party audits. For a foreign-owned PT PMA, the minimum investment commitment is more than IDR 10 billion per 5-digit KBLI code per project location (BKPM Regulation 5/2025, Art. 26(2)) — retail trade (47xxx) has no exception, unlike wholesale trade (46xxx), which is counted per the first 4 digits of the code (Art. 26(3)(a)).

Online Retail / E-Commerce (47911)

If you sell products through a website, mobile app, social media marketplace, or any digital channel, you need KBLI 47911 — Perdagangan Eceran Melalui Media. This code specifically covers online retail of food, beverages, chemicals, pharmaceuticals, cosmetics, and related products, but in practice it is used broadly for e-commerce operations selling consumer goods online.

The critical difference: 47911 is classified as Sedang (Medium) risk. Medium risk means you will face additional compliance requirements beyond the basic NIB registration. These may include product safety certifications, consumer protection disclosures, and potentially electronic transaction licensing depending on the scale of your operations.

When You Need Both

Many retailers in Bali operate both a physical store and an online shop. A boutique in Seminyak that also sells through Instagram and a Shopee store needs two KBLI codes on their NIB: the specific product code (e.g., 47782 for handicrafts) for the physical store, and 47911 for the online sales channel. Both codes can be registered on a single NIB under one PT PMA entity. The risk classification of the overall business defaults to the highest-risk code registered — in this case, Sedang from the 47911 code.

For a comprehensive look at setting up an e-commerce operation, see our E-Commerce Business Guide.

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Popular Retail Categories in Bali's Tourist Economy

Bali's retail landscape is dominated by a handful of product categories that cater to the island's tourism-driven economy. Here are the KBLI 2025 codes that matter most for foreign shop owners in tourist areas.

Jewelry (47735) — Rendah Risk

Silver, gold, and artisan jewelry shops are ubiquitous in Ubud, Seminyak, and Sanur. KBLI 47735 covers all jewelry retail and carries a low risk classification with full PMA eligibility. This is one of the cleanest codes for foreign investors — straightforward licensing, no special certifications, and a product category with strong tourist demand year-round.

Handicrafts (47782) — Rendah Risk

Balinese handicrafts — woodcarvings, batik textiles, hand-painted ceramics, woven baskets — are the island's cultural retail backbone. KBLI 47782 covers retail sale of all handicraft products. Like jewelry, it is low risk and fully open to foreign ownership. Many foreign-owned galleries and curated craft shops in Ubud and Canggu operate under this code.

Furniture & Home Decor (47591, 47594, 47599) — All Rendah Risk

Bali is a global sourcing hub for furniture and home decor. Foreign retailers who curate and sell furniture (47591), glassware and kitchenware (47594), or other household equipment (47599) have three codes to choose from depending on their product focus. All three are low risk with PMA eligibility. If your store sells a mix of furniture and home accessories, register 47591 as the primary code and 47599 as secondary.

Audio & Video Equipment (47420) — Rendah Risk

Electronics retail covering audio systems, speakers, video equipment, and related consumer electronics. Low risk, PMA allowed. Relevant for foreign-owned electronics shops and AV equipment showrooms.

Telecom Equipment (47414) — Sedang Risk

Mobile phones, SIM card accessories, networking equipment, and telecommunications hardware. This code carries Sedang (Medium) risk, which is notably higher than most retail codes. The medium classification reflects the regulatory sensitivity of telecommunications equipment in Indonesia. Foreign retailers selling phones and tech accessories should budget for additional compliance requirements.

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Commission-Based Retail: The 47920 Model

KBLI 47920 — Perdagangan Eceran Atas Dasar Balas Jasa/Fee — covers a business model that many foreign entrepreneurs in Bali overlook: commission-based retail. Instead of buying and reselling inventory, a commission-based retailer sells products on behalf of other businesses and earns a fee or percentage on each sale.

This model is particularly relevant for:

• Consignment shops — Selling local artisans' products in a curated retail space
• Gallery operators — Displaying and selling artists' work on commission
• Pop-up retail managers — Running temporary retail spaces for multiple brands
• Export showrooms — Showcasing Indonesian products for international buyers

The advantage of 47920 is its Rendah (Low) risk classification and PMA eligibility, combined with a lower capital requirement for inventory. You do not need to purchase stock upfront — you earn fees on sales. For foreign entrepreneurs who want to enter Bali's retail market with lower inventory risk, this is an underutilized model.

The key compliance consideration: you must have clear consignment or commission agreements with your suppliers. The tax treatment differs from standard retail — your taxable income is the commission earned, not the total sales value. Consult with a tax advisor to structure the agreements correctly.

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Online Marketplace Operators: Beyond 47911

If you are not just selling products online but building the marketplace platform itself — think Tokopedia, Shopee, or a niche vertical marketplace — you need more than 47911. Platform operators typically require:

1. 47911 — For the retail transaction activity on the platform
2. 62012 — E-Commerce Application Development (Category K, low risk, 100% PMA)

KBLI 62012 covers the technical side: building, maintaining, and operating the e-commerce application. This code is classified under Category K (IT infrastructure), carries low risk, and allows 100% foreign ownership. It is the same code used by SaaS companies and app developers — for a detailed breakdown, see our guide on KBLI 2025 IT & Software Codes.

The combination of 47911 + 62012 on your NIB signals to regulators that you are both a retail platform operator and a technology company. This dual classification is increasingly common as Indonesia's e-commerce ecosystem matures.

Additional considerations for marketplace operators:

• PSE registration — Electronic System Operators must register with Kominfo
• Consumer protection compliance — PP 80/2019 on e-commerce consumer protection
• Data localization — Certain data categories must be stored on Indonesian servers
• Payment gateway integration — May require additional Bank Indonesia licensing if processing payments directly

Indonesia's e-commerce market is one of the largest in Southeast Asia, and the regulatory framework is evolving rapidly. Building a marketplace here requires navigating both retail regulations and technology regulations simultaneously.

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Wholesale vs Retail: The 46xxx vs 47xxx Distinction

One of the most common classification errors foreign businesses make is registering a wholesale code (46xxx) when they actually conduct retail sales, or vice versa. The distinction is not about volume — it is about who your customer is.

Retail (Division 47) — Selling to end consumers. The person walking into your store or browsing your website is buying for personal use. Your Seminyak boutique, your online Shopee store, your Ubud gallery — these are all retail operations regardless of how many units you sell.

Wholesale (Division 46) — Selling to other businesses. If your primary customers are hotels buying furniture in bulk, restaurants purchasing kitchenware for their operations, or other retailers restocking their shelves, you are conducting wholesale trade.

Why it matters:

• Risk classifications differ between 46xxx and 47xxx codes
• Tax reporting obligations differ (wholesale often involves VAT on invoices between businesses)
• Some wholesale codes have different PMA restrictions than their retail equivalents
• Regulatory audits check whether your actual business activity matches your registered KBLI code

The hybrid scenario: Many businesses in Bali do both — selling retail to tourists and wholesale to hotels or export buyers. In this case, register both the appropriate 47xxx retail code and the corresponding 46xxx wholesale code on your NIB. The OSS system allows multiple KBLI codes per entity, and declaring both protects you from classification disputes.

For a broader view of how KBLI 2025 is reshaping business classification across all sectors in Bali, read our analysis on KBLI 2025 and Bali's Business Transformation.

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Combining Multiple Retail Codes on One NIB

Most foreign-owned retail operations in Bali sell across multiple product categories. A home decor store might sell furniture (47591), kitchenware (47594), handicrafts (47782), and textiles — each covered by a different KBLI code. Here is how to handle this correctly.

The Multi-Code Strategy

OSS allows you to register multiple KBLI codes on a single NIB. For a diversified retail store, the recommended approach is:

1. Primary code — The product category that generates the most revenue (e.g., 47591 for a furniture-focused store)
2. Secondary codes — Additional product categories sold in the same store (e.g., 47594, 47599, 47782)
3. E-commerce code — Add 47911 if you also sell online

Risk Classification Rules

When you register multiple codes, your overall risk classification defaults to the highest-risk code on your NIB. For example:

• 47591 (Rendah) + 47782 (Rendah) + 47599 (Rendah) = Overall Rendah
• 47591 (Rendah) + 47911 (Sedang) = Overall Sedang
• 47591 (Rendah) + 47320 (Tinggi) = Overall Tinggi

This matters because a higher overall risk classification means more compliance requirements, more documentation, and potentially more inspections. Add codes deliberately — do not register codes for product categories you do not actually sell, as each additional code increases your regulatory surface area.

Investment Threshold

Under BKPM Regulation 5/2025 (Art. 26(2)), the PT PMA minimum investment of more than IDR 10 billion, excluding land and buildings, applies per 5-digit KBLI code per project location — retail trade (47xxx) has no exception for this. Registering five retail codes at one location means an investment plan above IDR 50 billion, not a single IDR 10 billion commitment. If you register codes spanning furniture, jewelry, e-commerce, and automotive parts, each code needs its own credible investment plan at that location.

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Timeline: What Retail Businesses Must Do After the June 2026 Window

The June 2026 KBLI 2025 migration window has closed, per BPS Regulation No. 7 of 2025. Here is the practical timeline for retail businesses:

Documented mapping:

• Audit your current KBLI codes against the 2025 classification
• Identify any codes that have been split, merged, or reclassified
• Determine whether you need to add 47911 for online sales channels

Before filing or amendment:

• Submit KBLI code updates through the current official OSS workflow after live verification
• Note: verify live OSS treatment before filing; keep documentation ready and execute through the current official workflow

Post-window verification:

• All businesses must be registered under KBLI 2025 codes
• Operating under old KBLI 2020 codes after this date creates compliance risk

For the full migration strategy and post-window remediation approach, see our guide on KBLI 2025 Gold Rush Migration.

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Key Takeaways for Foreign Retailers in Bali

1. Most retail codes are low risk. Furniture (47591), jewelry (47735), handicrafts (47782), home goods (47594, 47599), and commission-based retail (47920) all carry Rendah classification. This is one of the most accessible sectors for foreign investment.

2. E-commerce adds a layer of complexity. KBLI 47911 is medium risk. If you sell online, budget for additional compliance requirements beyond what your physical store codes require.

3. Marketplace builders need two codes. If you are building the platform, not just selling on it, combine 47911 with 62012 (E-Commerce Application Development).

4. Commission-based retail (47920) is underutilized. For entrepreneurs who want to enter Bali's retail market without heavy inventory investment, the consignment model offers a clean, low-risk path.

5. Wholesale and retail are different classifications. Selling to businesses (46xxx) and selling to consumers (47xxx) require different codes. If you do both, register both.

6. The window has closed. Treat unresolved KBLI 2020 mappings as overdue and remediate through the current OSS workflow before new filings.

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Ready to Register Your Retail KBLI Codes?

Bali Zero provides end-to-end KBLI classification and NIB registration for foreign-owned retail businesses in Bali. Whether you are opening a boutique, launching an online store, or migrating existing codes to KBLI 2025, our team handles the compliance so you can focus on your products.

Contact Bali Zero for a free KBLI consultation or explore our KBLI Navigator tool to search all 2,170 KBLI 2025 codes instantly.