Complete list of KBLI 2025 codes in Section I - KBLI codes for Accommodation and food service activities. 2 divisions, 26 activity codes with OSS risk, KLU...
Page summary
What falls inside this scope
What usually sits outside this scope
How to use this page
What this section covers
KBLI section I covers accommodation and food service activities and currently includes 26 indexed activity codes in this portal. The section page is the correct starting point for understanding sector boundaries, comparing the divisions underneath it, and choosing the closest code before filing in OSS, tax workflows, or corporate records. A common error is picking a code that sounds similar to the business label without reading the full hierarchy from section to division, group, class, and 5-digit activity code.
In practice, this section is often used by businesses operating in areas such as Aktivitas Hotel Bintang Lima, Aktivitas Hotel Bintang Empat, Aktivitas Hotel Bintang Tiga, Aktivitas Hotel Bintang Dua. That is why this page should be read before jumping straight into a single code. At the section level you can see how the regulator groups activity clusters, which adjacent codes are genuinely related, and which ones actually belong in another branch. That context matters when you later cross-check the business code against KLU, OSS, BPJS, customs, and operating-region requirements.
Use this page for three things. First, understand the sector boundary. Second, open the most relevant division page. Third, validate the final code against the other layers linked by the portal, especially KLU, HS, payroll, and regional requirements. Final filing decisions should still be verified against BPS, OSS, and the applicable sector authority.
FAQ
When should a user start from KBLI Section I?
Start from Section I when the user already knows the business belongs to accommodation, food service, and operational hospitality activities but the correct division is still unclear. This level exists to screen the branch before a narrower code is chosen.
How should Section I be read when a business mixes lodging, the serving of food or beverages, and guest-facing hospitality?
Start from the dominant business object and output. Inside Section I, users should compare branches such as Penyediaan Akomodasi and Aktivitas Penyediaan Makanan Dan Minuman to see which activity is truly central rather than merely supportive.
If the business also touches food trading, event support, or passive property use without core hospitality operations, should the review still begin in Section I?
Only begin in Section I if the operational centre still belongs to lodging, the serving of food or beverages, and guest-facing hospitality. If the dominant activity is actually food trading, event support, or passive property use without core hospitality operations, the safer move is to compare the neighbouring sections before going down to division level.
Who most needs the Section I page before choosing a final code?
This page is most useful for hotels, restaurants, cafes, caterers, and hospitality operators who are still separating several large branches inside one activity family. Starting from section level reduces the risk of dropping too early into a division that sounds similar but carries a different function.
When should the user move from Section I down to a division or 5-digit code?
Move to the division once the section boundary is clear, and only move to the 5-digit code after the main activity can be operationally separated from nearby branches.
Changelog
- 2026-03-19 - The code page was published with the official KBLI hierarchy and an activity summary.
- 2026-03-19 - Linked KLU, related tools, and compliance blocks were updated.
This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.