Guide
Change of activity code
Changing your primary activity code and registering it with APR.
Your primary activity code is the label for your business's main line of work, recorded in the register of the Business Registers Agency (APR) under the Regulation on the Classification of Activities. It changes when your operations meaningfully shift toward a different main activity, based on a founder's decision for a company or the entrepreneur's own decision. The correct code matters because it shapes how the Tax Administration, banks, suppliers and regulators see you, and an incorrectly recorded primary activity can cause problems with incentives, permits and inspections.
What you should know
- The primary activity is only your main line of work: your business may also perform any other activities not prohibited by law, without registering each one separately.
- The change is decided by the founder for a company (by a decision, in line with the constitutive act) or by the entrepreneur, then registered with the Business Registers Agency (APR).
- The change is filed with APR through a registration application with the prescribed fee. Under the Law on the Registration Procedure the filing deadline is 15 days from the date the change occurs, so this is a legal obligation, not merely a recommendation.
- The activity code by itself does not automatically trigger a VAT obligation (which depends mainly on turnover above 8 million dinars) or fiscalization, but a new activity may affect whether you must record turnover through a fiscal device, so check your obligations before changing it.
- Some activities require special permits, licenses or meeting prescribed conditions, so a new primary activity may trigger additional obligations or approvals before you can start performing it.
| Step | What happens |
|---|---|
| Activity assessment | Determining which code most accurately matches the new main activity under the current Regulation on the Classification of Activities. |
| Drafting the decision | Preparing the founder's or entrepreneur's decision on changing the primary activity with all required elements. |
| Filing with APR | Submitting the registration application to APR with the prescribed fee, within 15 days of the change. |
| Checking obligations | Checking whether the new activity affects fiscalization, VAT-payer status or requires special permits. |
| Confirmation and records | Once APR issues its decision, internal records are aligned and proof of the completed change is provided. |
How we handle it
- 01 Activity assessment We discuss your business and determine which code most accurately matches your new main activity under the current Regulation on the Classification of Activities.
- 02 Drafting the decision We prepare the founder's or entrepreneur's decision on changing the primary activity with all required elements.
- 03 Filing with APR We complete the registration application, attach the documentation and submit it to the Business Registers Agency with the prescribed fee, within 15 days of the change.
- 04 Checking obligations We check whether the new activity affects fiscalization, your VAT-payer status or requires special permits and inform you in good time.
- 05 Confirmation and records Once APR issues its decision, we align your internal records and provide you with proof of the successfully completed change.
Frequently asked questions
What is the deadline to file a change of activity code with APR?
Under the Law on the Registration Procedure the filing deadline is 15 days from the date the change occurs, so it is a legal obligation, not merely a recommendation. The change is filed with APR through a registration application with the prescribed fee.
Does changing the primary activity automatically make me a VAT payer?
No, the activity code by itself does not automatically trigger a VAT obligation, which depends mainly on turnover above 8 million dinars, nor fiscalization. Still, a new activity may affect whether you must record turnover through a fiscal device, so check your obligations before changing it.
Do I have to register every activity my business performs?
No, the primary activity is only your main line of work. Your business may also perform any other activities not prohibited by law, without registering each one separately.
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