For Indian businesses and resident individuals investing abroad through Overseas Direct Investment (ODI), the Annual Performance Report (APR) is one of the most crucial RBI compliance requirements. Yet, every year, many investors miss the deadline or submit incomplete reports — leading to penalties, compliance issues, blocked remittances, and delays in future ODI approvals.
At EZCorporates, we help both Indian entities and resident individuals meet their APR filing obligations seamlessly. From gathering documents to completing the report and coordinating with the Authorized Dealer (AD) bank, we ensure your APR is accurate, compliant, and filed well before the due date.
What Is the Annual Performance Report (APR)?
The APR is a mandatory annual filing prescribed under FEMA for Indian investors (companies, LLPs, partnerships, and resident individuals) who have made investments abroad.
It summarizes the performance, financial position, and operational status of your overseas Joint Venture (JV) or Wholly Owned Subsidiary (WOS).
In simple terms, an APR is like a yearly report card submitted to the RBI showing:
Whether your foreign business is active
Its financial results
Whether the investment remains compliant
How funds were utilized
Whether any restructuring occurred
Even if your overseas entity makes a loss or has not started operations, an APR filing remains mandatory.
Who Needs to File an APR?
APR filing is compulsory for:
1. Indian Entities
Companies
LLPs
Partnership firms
Trusts permitted under ODI norms
SEZ units (where applicable)
If they have:
Acquired shares overseas
Established a JV or WOS
Made an ODI investment through equity, loan, or guarantee
2. Resident Individuals (ADDED AS REQUESTED)
Under the RBI’s Liberalised Remittance Scheme (LRS),
Resident Individuals who invest in:
Foreign companies
Overseas startups
Joint ventures
Equity ownership abroad
MUST file an APR, even if the investment is small, inactive, or non-operational.
This includes founders, investors, and individuals who have:
Bought equity abroad
Set up a foreign entity
Purchased shares in a WOS/JV
Continued as an inactive foreign entity
APR Filing Due Date
For FY 2024–25, the APR must be filed by December 31, 2025.
This extended timeline allows sufficient time after the overseas entity’s audited financials are finalized.
Missing this due date can result in:
RBI penalties under FEMA
Delays or blocks in future ODI remittances
Suspension of the foreign entity’s ODI compliance
Rejection of any restructuring or capital infusion
Long-term compliance strain
Why APR Filing Matters for RBI Compliance
APR filing is more than a standard procedural requirement — it is essential to:
Maintain FEMA Compliance
Missing APR puts your ODI status at risk, affecting current and future global operations.
Ensure Transparency
RBI monitors overseas investments to prevent misuse of funds or round-tripping.
Support Additional Funding
No new ODI investment can be approved unless previous APRs are filed.
Maintain Banking & Investor Trust
Banks, investors, and partners often request APR filings for due diligence.
Key Information Required for APR Filing
To complete and file the APR, the following is required:
Financial Performance of the Foreign Entity
Balance Sheet
Profit & Loss Statement
Net worth
Retained earnings
Shareholding & Capital Structure
Percentage ownership
Loans or guarantees from the Indian entity
Changes in equity
Operational Data
Revenue
Profits or losses
Assets & liabilities
Dividend repatriation
Additional Requirements
Auditor certification (if foreign accounts are unaudited)
Status of project or business activity
Any restructuring, mergers, or closures
How EZCorporates Helps You File APR Seamlessly
At EZCorporates, we take over the entire APR filing process so you never have to worry about:
Collecting documents
Matching figures
Updating RBI formats
Coordinating with AD banks
Missed deadlines
1. Investment Review & Compliance Check
We begin by analyzing:
Your ODI structure
Nature of investment
RBI reporting obligations
Previous filings (if any)
2. Data Collection from Indian & Overseas Entities
We gather:
Financials
Ownership details
Capital investments
Operational statements
3. Data Validation & Reconciliation
Our experts ensure:
All financials match RBI guidelines
Capital and loan figures are accurate
Discrepancies are resolved
4. APR Drafting in RBI-Prescribed Format
We prepare a complete APR as per FEMA requirements — error-free and audit-ready.
5. Coordination with Authorized Dealer (AD) Bank
We handle:
Submission
Clarifications
Queries
Corrections
Your APR is filed without hassle.
6. Compliance Tracking
We provide:
Filing acknowledgments
Yearly reminders
Compliance status reports
Why Businesses & Individuals Choose EZCorporates
End-to-End Compliance Management
From documentation to submission — we handle it all.
Expertise in FEMA & RBI Regulations
Our team stays updated on every circular, notification, and policy change.
Accuracy & Precision
Guaranteed error-free filings reviewed by financial experts.
Deadline Protection
We’ll make sure your APR is filed well before December 31.
Data Security
All documents are encrypted and handled with strict confidentiality.
Consequences of Missing APR Filing
Ignoring APR responsibilities can lead to:
Monetary penalties under FEMA
Inability to make future ODI investments
Need for compounding applications
Bank rejection for new remittances
Compliance blocks affecting foreign entities
EZCorporates ensures you never face these issues.
Stay Ahead of the Deadline with EZCorporates
With the December 31, 2025, deadline approaching, now is the right time to get compliant.
Whether you’re:
A company with foreign subsidiaries
An LLP invested abroad
A partnership firm holding overseas equity
A resident individual with ODI investments
EZCorporates ensures your APR filing is accurate, timely, and fully compliant.
Email: info@ezcorporates.com
Website: www.ezcorporates.com
Stay compliant, avoid penalties, and protect your overseas investment — with EZCorporates managing your APR filings.