Virtual Office in Indonesia for PT and PT PMA

What a virtual office in Indonesia legally gives you

A virtual office in Indonesia gives your company a commercial business address in a managed building, a domicile letter (surat keterangan domisili) issued by the building manager, mail handling and access to shared meeting rooms. It does not give you a private office, and the domicile letter is a statement from the provider, not a government licence.

PER-7/PJ/2025 of the Directorate General of Taxes (Article 1 point 48) defines a kantor virtual as an office with physical space and office support services, provided by a virtual office business and used as a registered seat, place of business or correspondence address by two or more businesses for a fee. Plain leases and serviced offices are excluded. A lawful virtual office is a real, staffed building, not a mailbox.

What a typical package includes

• Business address you can use in the deed of establishment, the tax registration (NPWP) and the OSS business profile.
• Domicile letter from the building manager confirming your company is domiciled at that address.
• Mail and courier handling, including tax office letters.
• Meeting room or workspace hours for client meetings, notary signings or inspections.

The NIB records the address you declare. Whether regions still issue a separate government domicile certificate varies, so the provider's letter and contract are what you usually submit.

Can a virtual office be the registered address of a PT or PT PMA in OSS?

Yes, for many service and trading activities. A PT or PT PMA can register a virtual office as its address in the deed, NPWP and OSS, provided the building sits in a zone that allows offices or commerce and the building manager holds the required location and building approvals. No regulation bans foreign-owned companies from using one.

The legal starting point is Law 40/2007 on Limited Liability Companies. Article 5 requires every PT to state its seat (tempat kedudukan, a city or regency) in the articles of association and to have a full address matching that seat.

The licensing side is Government Regulation (PP) 28/2025 on risk-based licensing, which replaced PP 5/2021. A business licence first requires the basic requirements for the business location (Article 12): spatial conformity (KKPR), environmental approval and building approvals (PBG and SLF). Article 13 then matters most for virtual offices: where a trading or service business operates in a shared building or trade/service complex whose manager already holds KKPR, environmental approval, PBG and/or SLF, the business does not have to obtain those basic requirements itself and can go straight to its business licence in OSS.

Before you pick an address, confirm your KBLI codes with our free KBLI 2025 checker. The full setup process is on our company registration in Indonesia page.

Activities that cannot use a virtual office

Any activity that needs its own physical premises cannot run on a virtual office address. That covers factories and production, warehouses, restaurants and cafes, clinics, pharmacies, retail shops, spas, schools and similar sites. The reason is that licensing checks the actual location: zoning, the building and, for many sectors, the premises themselves.

Under PP 28/2025 the basic requirements are issued according to the location of the business activity (Article 12(2)). A kitchen, production line or treatment room needs its own KKPR, building approval and sector permit.

A common structure is a virtual office head office plus the operating site registered as a separate business location in OSS. For a PT PMA, the investment threshold of more than Rp 10 billion applies per five-digit KBLI per project location, excluding land and buildings.

Not every rejection is automatic: OSS may issue an NIB and the problem appears only when a sector permit is verified or an inspector visits.

Jakarta zoning: what to know before choosing a virtual office Jakarta address

In Jakarta, the address must fall within a zone whose rules allow office or service activity under the city's detailed spatial plan, Governor Regulation (Pergub) 31/2022. Residential houses in housing zones generally cannot serve as a PT address. That is why foreign founders often choose a virtual office in an established office building.

Pergub 31/2022 sets zones and sub-zones, with a matrix of which activities are permitted, conditional or prohibited in each. We found no provision in its main text that deals specifically with virtual offices. What matters is the plot's sub-zone and your KBLI.

• Office towers and commercial buildings in office or trade and service zones are the safest choice for service KBLI.
• Shophouses (ruko) can work, but zoning varies street by street, so check each one.

Outside Jakarta the rules differ by regency and city. Gading Serpong lies in Kabupaten Tangerang, while most of BSD is in Kota Tangerang Selatan. They are separate administrations with their own zoning and permit offices. Some consultants say Jakarta allows virtual offices only in office sub-zones; we could not verify that as a written rule, so we check each address against the zoning map.

VAT registration (PKP) at a virtual office: stricter since 2025

A virtual office can still be your VAT (PKP) registration address, but only under conditions set by PER-7/PJ/2025, dated 21 May 2025. Your main business must be a service that can be done in a virtual office, the contract must run for at least one year, and the address must not be used only for correspondence.

Article 51 of PER-7/PJ/2025 sets these rules for companies:

1. The company has its seat at the virtual office and only one place of business there. If it has another business location, PKP registration moves to that other location.
2. The provider must itself be a PKP, provide physical space for your business and genuinely deliver office support services. It must also hold a valid contract with you and an NIB or equivalent licence.
3. Your main business classification must be a service that can be carried out in a virtual office.
4. The virtual office contract must run for at least one year from the PKP application.
5. You must not use the virtual office solely as a mailing address.

Article 56 adds field checks for new PKPs within 30 days. For a virtual office user, officers may visit the virtual office and the address of the director stated in the company's declaration. Companies already registered as PKP at a virtual office that did not meet Article 51(1)(a) had until 31 December 2025 to move their registration to their real place of business. Trading companies that must issue VAT invoices should plan for this early.

What to check before signing a virtual office contract

Before you sign, confirm five points. The building must hold valid building approvals and sit in the right zone. The provider must hold its own NIB and, if you need VAT, PKP status. The contract must run at least 12 months. Mail and meeting room terms must be in writing. The address must be written identically everywhere.

1. Building approvals. Ask whether the building has PBG (or an older IMB) and a valid SLF. Under PP 28/2025 Article 13, the manager's approvals are what let a trade or service tenant skip its own basic requirements.
2. Zoning of the plot. Check the sub-zone against your KBLI, not just the building's reputation.
3. Provider's legal status. NIB, PKP status and a real office support operation, as PER-7/PJ/2025 requires for tax purposes.
4. Contract term and renewal. Twelve months minimum if you need PKP, with clear renewal pricing. Ask what happens if the provider closes.
5. Domicile letter wording. Company name, exact unit or floor, and validity dates. It should match your deed.
6. Mail handling. Scanning, notification speed and forwarding for tax office letters and courier deliveries.
7. Meeting room. Included hours, booking notice and whether a tax or licensing officer can be received there.
8. Address consistency. The same spelling in the deed, NPWP, OSS, bank records and invoices.

When to move from a virtual office to a real office

Move to a physical office once your activity needs premises. Typical triggers are hiring an on-site team, holding stock, opening to customers, or moving into a KBLI that needs a location check. Another trigger is when PKP rules no longer fit a virtual office, for example once you have a second place of business.

• Staff work together every day and need a workplace, including foreign staff whose work permit application names a work location (see our work permit and KITAS guide).
• You add operating KBLI such as trading with stock, food service or production.
• Your main business is no longer a service, which affects PKP at a virtual office.
• Banks, partners or tenders ask to visit your premises.

How hard the move is depends on the new address. If the new office is in the same city or regency as the seat in your deed, the change is mainly an address update in OSS, NPWP and your records. If the seat changes to another city or regency, the articles of association must be amended by notary and approved, which takes more time and cost.

Virtual office cost with IzinBeres

IzinBeres virtual office starts from Rp 300,000 per month, ready in 1–2 working days, and includes a domicile letter (surat keterangan domisili). Our PT PMA incorporation package starts from Rp 12,000,000, and many foreign founders combine it with a virtual office address from day one.

Final pricing depends on the building, contract length and whether you need PKP-compliant terms. See our price list. Before you pay, we check that your KBLI can legally use a virtual office.

Frequently asked questions

Check whether your business can use a virtual office

Send us your planned KBLI codes and preferred area on WhatsApp +62 856-1963-888 or at info@izinberes.com. We check zoning and business activity before you sign, in English, Mandarin or Indonesian, 7 days a week from 09:00 to 19:00 WIB.