Guide
Changing company data at APR: procedure, documents, deadlines and fees
Biro Vision prepares the complete documentation and files the change application with APR within the legal deadline, so your records stay accurate and compliant without delays or extra costs.
Through APR you change every piece of data recorded in the Register of Business Entities: the registered seat and address, the director and other representatives, the company members or founders, the business name and the primary activity code, and opening a branch is registered there as well. Each change is filed on a registration application within 15 days from the date the change occurred, together with the decision of the company's competent body and proof of payment of the APR fee. The register must show accurate and up to date information, because the Tax Administration, banks, business partners and authorities rely on it, and an application filed after the deadline carries an additional late-filing fee. The procedure is not the same for every change: a change of activity code rests on a decision about the primary activity, while a change of member goes through a share-transfer agreement with notarised signatures. If you want help with APR registration, we prepare and file the case for you and follow it through to the decision.
What you should know
- The change application is filed with APR within 15 days from the date the change occurred, that is from the date of the decision or document that is the basis for registering the change.
- The most common changes are change of registered seat and address, change of director and other representatives, change of company members or founders, change of business name, and change of primary activity.
- A change of member is not registered on the basis of a decision but on a notarised share-transfer agreement, and the entry in APR has constitutive effect, so the buyer acquires member status only upon registration.
- Each change requires an appropriate decision of the company's competent body, together with the prescribed registration application and proof of payment of the APR fee, and for some changes notarised signatures as well.
- The fee for a timely change application is 4,000 dinars, and when several changes are requested in a single application the fee is increased by 3,000 dinars for each additional registration item.
- For an application filed after the legal deadline APR charges an additional late-filing fee (around 6,260 dinars under the current schedule), so filing on time matters for cost as well as compliance.
- The most common mistakes are incomplete documentation, which can get the application rejected, missing notarisation where it is prescribed, and missing the 15 day deadline.
- Opening a branch is also registered with APR, and a change of certain data, for example the business name or primary activity, makes it necessary to update records with the bank and in other registers.
- When the ownership structure changes, the change should also be recorded in the beneficial owner register, where the deadline is 30 days, along with the duty to verify the accuracy of that data once a year.
- For flat-rate entrepreneurs, moving the registered seat to another municipality or changing the activity code removes the protection under which the flat-rate tax base cannot grow by more than 10 percent a year, so check the amount before filing.
| Type of change | Who decides | Documents required | Deadline to file with APR |
|---|---|---|---|
| Registered seat and address | The company's competent body, or the entrepreneur | Decision on the change of seat, the registration application and proof of payment of the fee | 15 days from the date of the decision |
| Director and other representatives | The company's competent body | Decision on the change of director or representative, the registration application and proof of payment, with a check whether signatures must be notarised | 15 days from the date of the decision |
| Company member (share transfer) | The seller and the buyer of the stake, subject to the other members' pre-emption right | Share-transfer agreement with signatures notarised before a public notary, the registration application and proof of payment of the fee | 15 days from the change, in practice without delay since the entry has constitutive effect |
| Business name | The company's competent body, or the entrepreneur | Decision on the change of business name, the registration application and proof of payment of the fee | 15 days from the date of the decision |
| Primary activity code | The founder in line with the constitutive act, or the entrepreneur | Decision on the change of primary activity, the registration application and proof of payment of the fee | 15 days from the date the change occurs |
How we handle it
- 01 We analyze the change We determine which change is involved and which registered data it affects, so as to avoid later corrections. We also check whether the change triggers obligations toward the Tax Administration, the bank or other authorities.
- 02 We prepare the documentation We draft the required decisions, for example the decision on change of seat, director or business name, and complete the prescribed registration application. We also check whether the specific change requires notarized signatures.
- 03 We calculate and pay the fee We calculate the exact APR fee, including the increase when several changes are requested in a single application. We prepare the proof of payment that is enclosed with the application.
- 04 We file the application with APR We submit the application within the 15 day legal deadline, electronically or in writing, which spares you the additional late filing fee. We make sure the documentation is complete so the application is not rejected.
- 05 We follow the procedure to the decision We monitor APR's processing of the application and, if the registrar requests a supplement, we respond promptly. Once the decision is issued, we verify that the new data is correctly entered in the register.
- 06 We update other records After the change is registered we update, where needed, the data with the bank and in your business records. This keeps all your data consistent everywhere it is used.
Frequently asked questions
What is the deadline to report a company data change to APR?
The change application is filed with APR within 15 days from the date the change occurred, that is from the date of the decision or document that is the basis for registration. For an application filed after the deadline APR charges an additional late-filing fee.
How much does filing a company data change at APR cost?
The fee for a timely change application is 4,000 dinars, and when several changes are requested in one application it increases by 3,000 dinars for each additional registration item. For an application filed after the legal deadline an additional late-filing fee of around 6,260 dinars applies. This is a state fee and is paid separately from the monthly bookkeeping packages in our pricing.
Which company data changes are most often reported to APR?
The most common changes are change of registered seat and address, change of director and other representatives, change of company members or founders, change of business name, and change of primary activity. Opening a branch is also registered with APR.
What happens if I miss the 15 day deadline?
You still file the application after the deadline, but APR then charges an additional late-filing fee (around 6,260 dinars), so the same change costs more than it would have on time. Until the entry is made the register shows the old data, and the Tax Administration, banks and business partners rely on it, which can complicate day to day business in the meantime.
What are the most common mistakes when filing a change?
Incomplete documentation, which can get the application rejected, missing notarisation of signatures where it is prescribed, and missing the 15 day deadline. Another frequent mistake is failing to update the data with the bank and in other registers once the change is entered. When several changes are requested in one application, remember the fee increase of 3,000 dinars per additional registration item.
What needs to be done after the change is registered with APR?
First check that the new data is correctly entered in the register, then update the records with your bank and in your business records. If the ownership structure has changed, the change is also recorded in the beneficial owner register within 30 days. For flat-rate entrepreneurs, moving the seat to another municipality or a new activity code can shift the tax base, because the 10 percent annual growth cap does not apply in those cases, so it is worth recalculating the amount.
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