27.04.2026
The primary (planned) field of activity is determined by all persons upon establishment; the obligation to determine the main field of activity upon establishment applies to all legal entities, regardless of the purpose, and is stated in the application for registration.
The possibilities for changing the field of activity depend on the legal form of the legal entity:
- A private limited company, a public limeted company and a commercial association must all submit annual reports, so they change their field of activity through the annual report, more specifically based on the distribution of sales revenue submitted with the report, according to which the activity that received the highest sales revenue becomes the main field of activity. According to §4 section (5) of the Commercial Code, entrepreneurs who are obliged to submit an annual report must indicate in the submitted report the areas of activity for the ended financial year and the areas of activity planned for the new financial year, so the change of field of activity occurs by submitting the annual report and a separate application does not need to be submitted for this, and it is not possible to change the areas of activity with the application.
- FIE (sole proprietor) is not required to submit an annual report and can change their field of activity themselves through an application in the e-Business register.
- A general partnership must submit a report if all partners are not natural persons (e.g. one partner is a legal entity in the form of a private limited company). If a general partnership submits an annual report, the field of activity changes based on the distribution of sales revenue. If there is no obligation to submit a report, the field of activity can be changed through an application.
- A limited partnership has a similar logic to a general partnership, i.e. a report is submitted if at least one partner is not a natural person. Therefore, the logic of changing the field of activity is also the same.
- Branch of a foreign company. A branch is not a legal entity itself, the rights and obligations of the branch belong to the foreign company. According to § 388 of the Commercial Code, the manager of a branch of a foreign company is obliged to submit the annual report of the foreign company to the register. If this is not done, the branch's own annual report is submitted to the register. An annual report for a branch is not required to be prepared and submitted by a company of a contracting state of the European Economic Area, whose annual report is not required to be made public according to the legislation of the country of its location. The obligation to submit an annual report of a foreign company does not apply to a branch of a company of a contracting state of the European Economic Area, if the annual report of the foreign company is available through the system of interconnection of business registers of the European Union. If the report is not submitted, the branch will also change its field of activity based on an application.