Amid the increasingly dynamic growth of the business ecosystem, the Commanditaire Vennootschap (CV) remains one of the most popular business entity forms for micro, small, and medium enterprise (MSME) actors. In addition to its flexible management structure, the CV registration process is relatively faster compared to arranging other business entities.
For those of you planning to build a legally recognized business partnership in 2026, understanding the requirements, estimated costs, and registration procedures is essential. This article will discuss the complete guide to establishing a CV in accordance with the latest compliance regulations in Indonesia.
What Is a CV (Commanditaire Vennootschap)?
A CV is a business partnership established by 2 (two) or more persons, dividing management roles into two groups of partners:
- Active Partner (Complementary Partner): The party that handles the company's daily operations, makes business decisions, and bears full responsibility, extending to personal assets, in the event of business losses.
- Passive Partner (Limited Partner): The party that only invests capital into the company without intervening in daily operational management. The passive partner's liability is limited to the amount of capital contributed.
CV management structure
The legal basis for CV entity registration is regulated through the Minister of Law and Human Rights Regulation (Permenhumham) concerning the Business Entity Administration System (SABU).
Main Requirements for Establishing a CV in 2026
To ensure the registration process runs smoothly without administrative obstacles, founders must prepare the following main requirements:
- Minimum Founders: Established by at least 2 (two) Indonesian Citizens.
- Founder Identity Documents: e-KTP and active personal NPWP of all founders (both active and passive partners) that have been validated by the tax system.
- CV Name: Prepare company name options that have not been used by other entities in the AHU Directorate General system.
- Business Position & Domicile: Have a clear office address in a commercial zone. If you do not yet have an independent physical building, business owners can utilize the Virtual Office option.
- Business Purpose and Objectives: Determination of the business field according to the latest KBLI Classification.
How Much Capital and Cost Overview for CV Establishment?
One of the advantages of establishing a CV is that there is no minimum capital limit set by law. The amount of capital is determined entirely based on the agreement between the founding partners as stated in the Deed of Establishment.
The cost components for CV establishment generally include two main items:
- Notary Service Fees: For the creation of an authentic Notarial Deed of Establishment.
- PNBP Fees: For name reservation and registration of the Certificate of Registration (SKT) at the Ministry of Law and Human Rights through the SABU portal.
With no minimum capital limit from the state, CV becomes a highly efficient and affordable choice for entrepreneurs who want to go legal immediately.
CV Registration Procedures and Stages
The CV registration process in 2026 has been fully integrated digitally through several main stages:
- CV Name Checking and Reservation
The notary checks the CV name in the Business Entity Administration System (SABU) at the Ministry of Law and Human Rights to ensure the chosen name is not already in use by another party. - Creation and Signing of Notarial Deed
The founders sign the CV Deed of Establishment before a Notary. This deed contains the identities of the partners, the agreed capital amount, division of roles, and the chosen KBLI business field. - Endorsement of SKT from the Ministry of Law and Human Rights
The notary uploads the deed to the AHU Directorate General portal to issue the Certificate of Registration (SKT) from the Ministry of Law and Human Rights. This SKT serves as legal proof that your CV has been registered as an official business entity. - Issuance of Corporate NPWP & NIB
After the SKT is issued, registration continues to the tax system for the issuance of the Corporate NPWP, then integrated into the OSS RBA portal to download the NIB as well as operational permits according to the business risk level.
Follow-up Legal Completeness After CV Establishment
To ensure business operations run smoothly and are ready to compete in both government and private projects, there are several follow-up legal steps that need to be prepared:
- Opening a Company Bank Account: Create a bank account in the CV's name using the Deed, SKT from the Ministry of Law and Human Rights, Corporate NPWP, and NIB to maintain separation of business capital from personal accounts.
- Taxable Entrepreneur Confirmation: Apply for PKP status if the CV will conduct B2B business transactions or participate in tenders that require Tax Invoices.
- Business Identity Protection: Register Trademark rights for the company name/logo to prevent commercial assets from being imitated by competitors.
- Quality Standard Certification: For manufacturing or product processing businesses, complete qualification standards through SNI registration.
FAQ About CV Establishment
Can a CV be established by only 1 person?
No. A CV must be established by at least 2 Indonesian Citizens to fill the active and passive partner positions. If you wish to establish a business entity alone, you can choose a Sole Proprietorship PT.
Does CV capital have to be deposited into a bank?
It can be adjusted. The amount of capital agreed upon between partners is stated in the deed of establishment and deposited into an account in the CV's name after the bank account has been created.
Is the CV name protected nationally like a PT?
Registration of the CV name on the Ministry of Law and Human Rights SABU portal provides name protection at the national level so that it cannot be reproduced by other new CV entities.
Ease of CV Establishment with Awan Kusuma Legalitas
Managing CV establishment requires precision in selecting the KBLI Code, arranging the draft of partner roles in the deed, and registering business licenses in the OSS RBA system. Data discrepancies can potentially delay the issuance of your business operational permits.
Want your CV establishment process to run quickly, neatly, and fully integrated until the NIB is issued? The Awan Kusuma Legalitas consultant team is ready to provide professional assistance from start to finish so that your company is ready to operate legally.
Want to consult about CV establishment or discuss your business legality? Contact Us via WhatsApp now to connect directly with the Awan Kusuma Consultant Team!
