Introduction of changes

Tax authorities divide registration of changes into two types:

  • Registration of changes connected to modifications of legal entity’s incorporation documents;
  • Registration of changes not connected to modifications of legal entity’s incorporation documents.

Registration of changes connected to modifications of legal entity’s incorporation documents covers the following:

  • change of registered address;
  • changes in the number of company’s members;
  • changes connected to increase/reduction of share capital;
  • changes of types of economic activity;
  • change of the company’s name;
  • other changes modifying Articles of Association.

Registration of changes not connected to modifications of company’s incorporation documents means changes not modifying Articles of Association but those which tax authorities should be notified of (for instance, change of company’s executive body).