Changing your activity code at APR

Reviewed by Biljana Risteski, certified accountant Updated: August 2026

You change your primary activity code by adopting a decision on the change and filing a registration application with the Business Registers Agency (APR) within 15 days of the date the change occurs, together with payment of the prescribed fee. The primary code is the label for your business's main line of work, recorded in the register under the Regulation on the Classification of Activities, and it changes when operations meaningfully shift toward a different main activity. The decision is adopted by the founder for a company, in line with the constitutive act, or by the entrepreneur. 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. The procedure is the same as for other changes to company data at APR, only here the registered item is the primary activity.

Mistake	Consequence and how to avoid it
Filing after the 15 day deadline	APR charges an additional late-filing fee (around 6,260 dinars). The deadline runs from the date the change occurs, that is from the date of the decision, so date the decision and file in the same step.
Trying to register every activity you perform	Not necessary. Only the primary activity is entered in the register, and you may perform any other activities not prohibited by law without registering each one.
Expecting the new code to change your tax status by itself	The code does not automatically trigger VAT or fiscalization. The VAT obligation depends mainly on turnover above 8 million dinars, so status is checked separately from the code change.
Overlooking permits and licenses	Some activities require special permits, licenses or meeting prescribed conditions before you can start performing them, so this is checked before the code is changed.
An incomplete file with the application	Without the decision, a correct registration application or proof of payment of the fee, the registrar requests a supplement or the application is rejected, and the 15 day deadline is easily missed.
Forgetting to update other records	A change of primary activity makes it necessary to update data with the bank and in other registers, so once the decision arrives check where else your activity is used.