The reporting of serious incidents to market surveillance authorities should be subject to specific rules, particularly with respect to incidents involving high-risk AI systems in the areas of law enforcement, migration, asylum and border control management. However, regardless of whether AI systems are used by public or private entities, serious incidents should be reported to the relevant market surveillance authorities. The seriousness of an incident should be assessed on the basis of its impact on fundamental rights, including the right to life and personal integrity, the right to liberty and security, and the right to an effective remedy and to a fair trial.