Starting a villa management company in Bali: which code, and what it brings

Plenty of foreigners in Bali run villa management businesses, and plenty run them under a code that does not describe what they do. The classification decides the risk level, who issues the license and what the business must show. OSS, the licensing system, publishes all of it for each code.

Seven codes and terms a management company meets

The words on the OSS pages for the codes a villa manager might register.

The code that fits: 55901

What it covers

KBLI 2025 class 55901 is accommodation management: a third party that takes responsibility for the accommodation's business performance and operation, including day-to-day decisions, acting on behalf of the owner and paid a management fee. That is the villa management contract described in a classification. Under KBLI 2020 it sat inside 55900; OSS lists 55900 as split into 55901, 55909 and 87303.

What OSS lists for it

The certification difference

For most medium-low-risk businesses the standard certificate is the business's own statement that it will meet the standard. OSS's page for 55901 lists an extra obligation “khusus PMA” — for a foreign-investment company only: a standard certificate issued by an LSPr, a third-party certification body. A PT PMA manager is therefore certified by someone else, where a local manager certifies itself.

The codes that do not fit, and what the company carries

68292, residential property management

Managing residential real estate for a fee is a separate class, 68292. OSS lists it at medium-high risk under the trade sector, with requirements that read like a property broker's: an Indonesian legal entity; a written agreement with each service user; the P4 license number displayed at the premises and on every publication; commission set according to regulation; activity reports and data changes reported to the Minister of Trade. A villa manager registered here takes on all of that for work that 55901 describes more exactly.

55203, the villa itself

The villa code is the owner's. OSS lists it for micro, small and medium businesses only, with every business field in its scope allocated to cooperatives and MSMEs. A manager that is a PT PMA cannot take it, and does not need to: under a management agreement the owner's business supplies the stay. What that means for a PT PMA owner.

55400, intermediation

A business that only brings guests and villas together for a commission is an intermediary, not a manager. Agency, manager or DMC.

What else a manager's company carries

If the company is a PT PMA, it carries the PMA rules: classification as a large business, IDR 2.5 billion of paid-up capital locked for 12 months, and the quarterly LKPM with its sanction ladder. LKPM. Its staff need contracts that fit the work — staff contracts — and its fee invoices carry VAT once it passes the IDR 4.8 billion threshold, with owners that are companies withholding 2% from them. Tax on the management fee.

The code also decides who the manager answers to. Under 55901 the tourism and health sectors supervise it, with the regent or mayor issuing smaller companies' certificates; under 68292 the trade ministry does, with its own reporting. A company that registered 68292 because older guides said 68200 is now in the trade regime by accident.

For owners, the code on a manager's NIB is a quick test: a manager registered for 55901 has told the government it manages accommodation for owners. How to read an NIB.

What this page does not cover

• The hotel-management business standard in detail. Not read beyond the OSS summary.
• Which certification bodies are accredited. We name none.
• The P4 regulation itself. Only its requirements as OSS lists them for 68292.

Common questions