Painting & Art Retail
Perdagangan Eceran Lukisan
🛒 Section G — Wholesale & Retail Trade
Retail of paintings and art works. Gallery retail — oil paintings, watercolors, acrylics, mixed media, prints, and other visual art sold to collectors and buyers. If customers walk into your gallery and purchase artwork, this is the code. This does NOT cover the creation of art (that is 90120) — this is purely the retail sale.
What You Need
PP28/2025 Licensing Data1 scale
Post-License Obligations1
→ Submit periodic business activity reports to regulator
ALL scales (Mikro/Kecil/Menengah/Besar): Low Risk (Rendah). NIB only — automatic issuance.
Post-issuance obligation
Submit periodic business activity reports to the Minister of Trade.
Fully open (TERBUKA) — 100% foreign ownership allowed.
MATCH_LANGSUNG — direct match from KBLI 2020. Same code, same scope. No structural changes.
Bali Intelligence
Ubud is the epicenter of Bali's art scene — the Neka Art Museum, ARMA, and dozens of private galleries line the streets. For foreign art collectors turned gallery owners, 47782 is the standard entry code. The critical distinction: if you are both an artist and a gallery owner, you need 90120 (visual arts creation) for production and 47782 for retail. Do not conflate the two — they have different regulatory profiles. Many Ubud galleries also sell handicrafts and souvenirs alongside paintings, which requires adding 47781. The Bali art market is heavily cash-based, which creates bookkeeping challenges for PMA entities that need clean financial records for annual tax reporting.
KBLI 2025 Retail & E-Commerce: Online Selling, Boutiques & Specialty Shops
kita.balizero.comTKA Eligible Positions
Kepmenaker 228/2019 — Category 16: Konstruksi
Kepmen 228/2019 lists 181 TKA-eligible positions in this category. Selection optimized using ISCO classification methodology.
KEDUA Provision — Directors & Commissioners Exemption
- 90120 — If you or your artists also create the artwork (production side)
- 47781 — If you sell souvenirs and handicrafts alongside paintings
- 46100 — If you act as a wholesale commission agent exporting art internationally
- 90310 — If you operate an arts venue or exhibition space
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