This article is general information, not legal advice. Rules can change and may differ between regencies. For certainty, consult a notary or legal consultant — we can connect you with our legal partners.
1. Business entity
Local owners can start as a sole trader, CV or PT. Foreign investors generally need a foreign-investment company (PT PMA), subject to capital requirements set by the government — check the latest rules before finalising your investment plan.
2. NIB through OSS
The business identification number (NIB) is obtained through the OSS system by selecting the right KBLI business code, for example for a restaurant or café. The right KBLI matters because it determines the follow-on permits.
3. Building
For new or altered buildings, check whether you need building approval (PBG) and a certificate of fitness for use (SLF). Also confirm the land use matches the spatial plan.
4. Hygiene, sanitation and food safety
Food businesses need a hygiene and sanitation certificate from the local health office. The requirements tie directly to kitchen design: workflow, cleanliness, clean water and waste.
5. Halal certification
Indonesia is phasing in mandatory halal certification for food and beverage products. Check which phase applies to your business type and size, including the rules for non-halal menus.
6. Regional tax
Food and beverage sales in restaurants are subject to the regional goods and services tax (PBJT) set by the regency or city. Register your business and set up a POS that records tax correctly.
Sequencing tips
- Start the business entity and NIB alongside outlet design
- Design the kitchen with hygiene requirements in mind from the start
- Put permits in the pre-opening schedule, not after the building is finished
Use the Bali restaurant opening checklist to track everything.