OKVED is an all-Russian classifier of types of economic activity. Any organization carrying out entrepreneurial activity, is obliged to report the nature of the work performed to the tax service in order to assign it an OKVED code. In the event that the direction of work has changed, or the company’s functionality has expanded, it will be necessary to make appropriate changes to the information stored in the Federal Tax Service.
For violation of the deadlines established by law for making changes (3 days from the date of their adoption), a fine of 5,000 rubles is imposed on the organization. How to change or add yourself new code OKVED in the tax service?
To add information about new types of activities of an organization, you must perform the following sequence of actions:
Prepare a documentation package
According to current legislation, this includes:
- Minutes of the meeting of founders, which contains the decision to add an additional type of activity;
- a new edition of the Charter (if changes have been made to it) in two copies;
- application in form P13001, filled out by the General Director of the Company;
- receipt of payment of state duty in the amount of 800 rubles.
In the event that changes are not made to the Charter, the list of mandatory documents is significantly reduced: the representative of the LLC must submit an application in form P14001, signed by the general director.
Have the application certified by a notary
The application drawn up in the form prescribed by law will need to be certified by a notary. This must be done personally CEO Society, because it is his signature that must appear on the submitted application. In the event that the preparation of documentation will be carried out not by the general director, but by his representative, it is necessary to issue a power of attorney, notarizing its authenticity. In addition, the notary will need to present a document received no more than 30 days before the date of application.
Submit documents to the Federal Tax Service office
The prepared documentation must be submitted to the territorial Federal Tax Service. It must be submitted personally by the general director of the LLC or his representative with a power of attorney certified by a notary. Having handed over the documents to the tax inspector, you must receive from him a receipt containing a list of documents accepted by him. Registration of changes is made within 5 working days from the date of submission of documents.
Submitted documents are checked for compliance with the following requirements:
- the correctness of the form of the application submitted by the representative of the organization;
- correctness of filling out the application: it is necessary to fill in all the required fields, not limited to entering information on the first page of the document;
- at the same time, the columns containing information about the change of LLC participants, changes in the size of their shares in authorized capital organizations, etc. no need to fill out (if they are not subject to changes);
- information about the changes being made is indicated on page 43 of the application (sheet H, page 1), and only one code can be indicated as the main type of activity, and all others are marked as additional;
- the second category of sheet H is intended for entering codes of activities that the organization refuses to conduct. In the event that codes are only added and not excluded, this page does not need to be filled out.
Receive ready-made documentation from the Federal Tax Service office
Within the period specified by the inspector, it is necessary to visit the branch of the tax service to which the documents were submitted and present to the inspector the issued receipt of their acceptance. If the submitted documentation package complied with legal requirements and there were no errors in the completed application, the inspector will issue the applicant new documents:
- a new edition of the Charter (provided that changes have been made to it);
- entry sheet in the Unified State Register of Legal Entities.
In case of refusal to accept documents, you will need to correct all errors and inaccuracies, then re-certify the application with a notary and re-apply to the territorial tax office.
So, adding an additional type of activity of an organization must be accompanied by changes to the information stored in the Federal Tax Service. To add an additional OKVED code, you need to make changes to (if at the stage of its preparation the possibility of carrying out additional types of activities was indicated, it will not be necessary to change it) and fill out an application, the form of which depends on the need to change the Charter. The application must be notarized, after which the prepared documents must be submitted for registration with tax authority.
In the context of constant changes in consumer demand, exchange rates, etc., any business entity may be faced with the question of how to change the main activity of the LLC. This may be due to both the emergence of new business areas and the closure of unpromising types. In the material we will tell you about the procedure for making changes in the form of step-by-step instructions.
All issues related to the registration and re-registration of legal entities, amendments to their constituent documents are coordinated by Federal Law No. 129-FZ dated 08.08.2001. Let's consider how the main activity of an LLC changes. Step-by-step instructions will consist of 6 steps. Let’s also touch on the question of how to change the main activity of an individual entrepreneur.
Step 1. Analyze the text of the charter
At the first stage, it is necessary to determine whether a change in the main activity of the LLC will lead to the need to amend the company’s charter:
- will not be required if it contains an open list of activities. The following formulations are possible: “The company has the right to carry out other types of economic activity, not prohibited by law and not contrary to its subject and goals" or "The society has civil rights and performs the duties necessary to carry out any types of activities not prohibited by federal laws,” etc.;
- will be required if it contains a closed list.
Step 2. Approve the decision
Depending on the number of company participants, it is necessary to prepare either a protocol general meeting, or the decision of a single participant on the need to make changes to information about types of economic activities.
Step 3. Fill out the application
One of the following forms is used:
- if the charter contains an open list, form P14001 is used;
- in other cases - form P13001.
Important: if you are thinking about how to change your main activity, use OK 029-2014 (OKVED-2) to determine this, since OKVED OK029-2001 has lost its relevance since July 11, 2016.
Step 4. Pay the state fee
The size of the state duty is stated in Article 333.33 of the Tax Code of the Russian Federation.
For registration of the updated charter and for the re-issuance of the state registration certificate in 2019, they will charge 800 rubles.
You can fill out a receipt and pay the fee on the website of the Federal Tax Service.
Step 5. Create a package of documents for the tax authority
The package includes:
- the decision of the sole participant to make changes or the minutes of the general meeting of LLC participants;
- amended version of the charter or sheet of amendments (2 copies);
- notarized application form (either P13001 or P14001);
- a receipt confirming payment of the duty to the budget;
- a list of codes that should be added or deleted.
If the applicant uses form P14001, then the new version of the charter is not provided and the state fee is not paid.
All documents that contain more than 1 sheet must be bound and numbered.
Step 6. Send documents
The collected documents must be sent to the tax office in the following ways:
- send by registered mail with a list of attachments;
- submit the form to the registration authority in person; this can be done by the manager or any other person with a power of attorney certified by a notary;
- contact the MFC or the State Services website.
Deadlines
The deadline for submitting documents to amend the list of OKVED codes is three working days from the moment the LLC decides to do something that was previously unusual for it. Responsibility for violation established by law the period is provided for in Part 3 of Art. 14.25 of the Code of Administrative Offenses and amounts to 5,000 rubles.
The deadline for the tax authority to make changes to the Unified State Register of Legal Entities is seven working days. After this period, the head of the organization or another authorized person receives from the Federal Tax Service:
- extract from the Unified State Register of Legal Entities;
- document on amendments to the Unified State Register of Legal Entities.
If changes to the list of applicable OKVED codes need to be made by an individual entrepreneur, he must also submit an application in form P24001 to the tax authority at the place of registration within three days, and after 5 working days, pick up an extract from the Unified State Register of Individual Entrepreneurs.
In the article we talked about how to change the main activity of an LLC. Application forms can be downloaded below.
Quite a common occurrence when entity or an individual entrepreneur decides to change types of activities, and this requires a change in OKVED. This procedure is also carried out by enterprises that expand or, conversely, narrow the scope of their activities.
Legislative basis for the change
Changes are being made in accordance with the (all-Russian) Classifier of types of economic activity (). This classification has existed since 2003; previously the OKONH directory was used.
The change in OKVED occurs in strict accordance with the Civil Code of the Russian Federation, as well as with the Federal Law of 08.08.2001 No. 129 and the Federal Law of 02.08.1998 No. 14.
Therefore, when accepting companies, it is necessary to familiarize yourself with these regulations.
Worth paying Special attention that for some types of activities there is a need for compulsory licensing, there are also a number of special requirements:
- a certain organizational and legal form;
- size authorized capital etc.
Changing OKVED codes is a standard procedure; in addition, additional registration may be required in other authorities.
When registering, each enterprise or individual entrepreneur indicates the field of activity in which it will operate. For each type of activity possible on the territory of the Russian Federation, there is a specific code, all of them are grouped in a classifier.
Information on registered enterprises is contained in. Also, enterprises must register all types of work and services.
The first type of activity indicated in the documents of the enterprise is the main one. In addition to the main one, there may also be additional types entrepreneurship.
What documents will be required
Before changing OKVED, you should prepare a package of documents required for submission to the state registration authority. In addition to these documents, the tax authority is provided with a standard form with a list of changes made.
It should be noted that if an enterprise changes OKVED codes and these changes affect the charter of a legal entity, then it is necessary to submit an application in form No. P13001 and pay the state fee.
If such changes do not affect the charter of the enterprise, it will be enough to submit an application in form No. P14001, and you do not need to pay a state fee.
For an LLC, the first step is to decide on change of OKVED, its example for a legal entity with several founders is the minutes of the general meeting, for companies with one founder - the owner’s decision.
In addition to this document, you must submit:
- Charter of the enterprise.
- Information letter from Federal service statistics.
- Certificate of assignment of TIN.
- OGRN certificate.
- Decision or minutes of the meeting of the founders of a legal entity
- Extract from the Unified State Register of Legal Entities.
- Application in the prescribed form.
- Applicant's identification document.
You can provide a package of documents in several ways:
- by mail (valuable letter with an inventory);
- via the Internet using a digital signature, using the Multifunctional Center website;
- in person at the regional authority;
- through an authorized person.
How to fill out form No. P14001
When asking a question without wasting a lot of time, you should first of all understand the standard form that needs to be submitted to the tax authority.
It is necessary to be extremely careful when filling out the application, avoid making corrections, and do not put a transfer mark. According to certain rules, it is necessary to fill in numbers, dates and codes. Pages that are not completed do not need to be printed and submitted.
If the document is filled out on a computer:
- the font must be Courier New;
- the font color should be exclusively black;
- letters are 18 in height (must be capitalized).
When filling out by hand, it is advisable to write legibly in block letters using black ink.
Features of filling out form p14001 when changing OKVED
IN new form No. P14001 must be filled out title page, sections “H” and “P”.
- Title page. Fill in the name of the organization, its details, TIN and ORGN codes.
- Section "H". If the company is expanding its scope of activity, then the new codes should be entered on page 1, but if the legal entity has decided to exclude certain types, they should be listed on page 2.
If some are excluded and others are added, then both pages must be completed. In cases where the main type is replaced, a new code is written on page 1 in the “main type of activity” field, and the old code is written on page 2 in the corresponding field.
- Section "P". Provide information about the applicant (pages 1 and 2), who is the general director of the enterprise or a person authorized by him. On page 3 contact information is written, on page 4 - the method for obtaining documents.
After you have changed OKVED, you need to pick up the finished documents. The registration procedure usually takes 5 working days. The applicant is issued a new extract.
OKVED. Which to choose: Video
From the beginning of 2019, companies need to use the OKVED-2 code classifier, which provides a detailed breakdown of codes by type of activity. Violation and use of outdated codes may result in a fine. A code book will be needed to complete registration; each type of activity is assigned its own code. Are there any changes in 2019 and what does this mean for business, is it necessary to make changes to documents and what to write in declarations? We'll tell you in our article.
Types of economic activities
Each type of economic activity has its own code. Codes with explanations are posted in the All-Russian Classifier of Types of Economic Activities (OKVED). After registering an individual entrepreneur or LLC, information about their activities is included in the Unified State Register individual entrepreneurs(or legal entities) and is stored there in the form of codes.
An enterprise is not obliged to operate in all types of activities about which it notified the tax authority upon registration. But if a business opens a new direction that is not listed among its OKVED codes, it is necessary to submit a notification application to the tax authorities. The submission deadline is no later than three working days after the start of work on a new type of activity.
You can choose a virtually unlimited number of codes, but we recommend not specifying more than 30. In addition, some activities require special permission or license. For example, the production of alcoholic beverages and the provision of medical services.
Why are OKVED codes needed?
- Current OKVED companies indicate in the accounting and tax reporting: in all calculations and declarations.
- OKVED codes are needed to obtain tax benefits. For example, regions establish a list of activities by which individual entrepreneurs can reach tax holidays and not pay taxes for two years. Vacations are available only to entrepreneurs using the simplified tax system or a patent.
- Based on OKVED codes, the rate of contributions for injuries is established. The main code, which is recognized as such upon registration, determines the contribution rate. The main type of activity must be confirmed annually with the Social Insurance Fund. The main activity is the one that generates the most income.
New OKVED codes
Until the beginning of 2014, the country had only one Classifier of Activities. On February 1, 2014, the second edition of OKVED came into force. The second edition was in effect on par with the first until the end of 2016.