Yes, in most cases. Only Micro Enterprises (UMi) are fully exempt from LKPM reporting. If the OSS system classifies your company as Small, Medium, or Large, you are required to submit the LKPM:
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Small enterprises: submit every 6 months (semi-annual)
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Medium & large enterprises: submit every quarter
Your reporting obligation depends on your OSS classification — not on how much you actually invest.


