When filling out an application on form P21001, an individual entrepreneur must indicate what areas of business he will be engaged in. To do this, codes of the types of activities of an individual entrepreneur are entered into sheet A of the application for registration of individual entrepreneurs.
Codes are digital designations types of activities, choose them from OKVED classifier. For example, if an individual entrepreneur opens a beauty salon, then its OKVED codes will be:
- 96.02 Provision of services by hairdressing and beauty salons;
- 96.04 Sports and recreational activities;
- 96.09 Provision of other personal services not included in other categories.
If, in the course of his activities, the entrepreneur decided to engage in areas of business that were not immediately indicated in the application for registration of individual entrepreneurs, then it is necessary to add OKVED codes. Suppose that a small store selling professional cosmetics will be organized in a beauty salon, in this case you need to inform tax office on adding OKVED codes for individual entrepreneurs.
We have developed for you step by step instructions on how to add OKVED codes for individual entrepreneurs in 2019. With its help, you can independently add new types of individual entrepreneur activities or exclude those that you no longer plan to engage in. Let us consider in detail step by step how an individual entrepreneur can add new OKVED codes in 2019.
Step 1. Select new OKVED codes
Please note that you must add OKVED codes for individual entrepreneurs in 2019 in accordance with the classifier OKVED-2 or OK 029-2014 (NACE rev. 2). Other editions of OKVED ceased to be valid from January 1, 2017.
On our website you can select current ones.
New OKVED codes must consist of at least 4 characters, and it is not necessary to indicate codes of 5 or 6 characters. For example, if you are opening a clothing store, then you only need to enter code 47.71. This group will also include codes such as 47.71.1, 47.71.2, 47.71.3, 47.71.4, etc. At the same time, indicating such codes separately will also not be a mistake.
If you encounter difficulties when selecting new OKVED codes for individual entrepreneurs, you can contact professional registrars for a free consultation.
Step 2. Decide which OKVED code will be your main one
The main OKVED code is the one by which you receive or plan to receive the maximum income. The tariffs for insuring workers against occupational diseases and industrial accidents depend on which OKVED code is the main one for an individual entrepreneur. Entrepreneurs-employers, when changing the main OKVED code, must submit to the Social Insurance Fund a certificate confirming the main type of activity. This must be done no later than April 15 based on the results of last year. Individual entrepreneurs without employees do not submit such a certificate, even if their main type of activity has changed.
If your main type of activity has not changed, then you only need to enter additional OKVED codes into the P24001 application.
Step 3. Fill out the application on form P24001
Application P24001 is intended to change information contained in the unified state register individual entrepreneurs. Changes in the types of activities of an entrepreneur are reflected in the Unified State Register of Individual Entrepreneurs, so changes in OKVED codes of individual entrepreneurs must be reported using form P24001. The application has 9 pages, but not everything needs to be filled out.
On title page indicate the usual details of the entrepreneur: OGRNIP, TIN and full name. To enter new OKVED codes, page 1 of sheet “E” is intended, and you can add both the main code and additional ones. In our example, only the option with the addition of additional OKVED codes is indicated; the main code does not change, therefore clause 1.1 is not completed.
If you introduce a new main activity, you must exclude the old main code. To do this, in addition to page 1 of sheet “E”, you must also fill out page 2 of sheet “E”. Here you also indicate additional OKVED codes that you want to exclude from the Unified State Register of Individual Entrepreneurs.
The last page is sheet F, where you need to indicate your phone number and email address. There is no need to sign the application in advance! If form P24001 is submitted by the entrepreneur himself, then he signs the application in the presence of a tax inspector. When notarized (if the application is submitted by mail or by proxy), the individual entrepreneur’s signature is certified by a notary.
Form P24001 can be completed by hand in black ink or on the computer in 18-point Courier New font, capital letters only. There is no need to staple the application, but you can staple it with a paper clip.
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Step 4. Submit documents to the registration authority
What documents are needed to add OKVED IP? If an entrepreneur personally informs about changes to registration documents, then you must have your passport and the completed application P24001 with you. The person submitting the application on behalf of the individual entrepreneur must, in addition, have a power of attorney to make changes to the Unified State Register of Individual Entrepreneurs. There is no state duty when changing OKVED codes for individual entrepreneurs, so no payment document is needed in this case.
Documents must be submitted to the tax office that registered the individual entrepreneur. IN major cities these may be special registering inspectors of the Federal Tax Service, such as the 46th Tax Inspectorate in Moscow. You can also contact, which provides services for making changes to the Unified State Register of Individual Entrepreneurs.
Please note: the deadline for submitting documents to change OKVED codes for individual entrepreneurs is only three working days from the moment you started activities using the new codes. The fine for late submission of an application is 5,000 rubles (Article 14.25 of the Code of Administrative Offenses of the Russian Federation).
Step 5. Receive a USRIP entry sheet with new codes
Instead of an extract from the Unified State Register of Entrepreneurs, since 2014, the tax office has been issuing a Unified State Register of Entry sheets with new types of activities of the entrepreneur. The tax inspector will inform you of the date on which you or your authorized representative must come to the Federal Tax Service. According to the law, five working days are allotted for registering changes in information about the entrepreneur.
If you chose “send by mail” as the method of receiving the document, then add a few more days to these days for the letter to be delivered to your address.
We hope that our instructions on how to add a type of activity for an individual entrepreneur will help you independently process a change in OKVED codes. To reduce the risk of refusal to register changes, we recommend that you prepare application P24001 in .
You can learn how to work with the document designer in the service from.
When starting his business, an individual entrepreneur selects from the table of the OKVED code classifier those types of activities that he plans to engage in. And although their number is not limited by law, quite often there is a need to add new activity codes with subsequent registration of changes with the tax authorities.
Main stages of the process of adding an economic activity code
Requirements for registration of changes and procedure for introducing new code entrepreneurial activity regulated by the Tax Code of the Russian Federation. The procedure for adding a new activity can be represented in several stages:
- Selecting a code from the OKVED list.
- Filling out the application.
- Submitting an application.
- Obtaining supporting documents.
Code selection
The choice of code is made according to the OKVED classifier (All-Russian Classifier of Types of Economic Activities). Moreover, currently only the OKVED-2 or OK 029–2014 classifier is used. It was put into effect by order of Rosstandart No. 14-st dated January 31, 2014.
Currently, only OKVED2 (OK 029–2014) is used to designate economic activity codes.
It should be taken into account that the transition period when it was possible to use codes from the old OKVED classifier has now ended. In order not to make a mistake and not apply old code Instead of a new one, you can look at the transition table created by FTS specialists.
Entrepreneurs who registered their activities before latest changes in OKVED, are not required to change the old codes of their activities to new codes or report this to the tax office. However, the new classifier may completely lack an analogue of the old code. In this case, the entrepreneur will have to write an application to tax authority and go through the entire procedure. True, no punishment is provided for using the code in the old edition.
But adding new code must be approached with the utmost seriousness. All codes in the classifier are divided into 21 sections and designated in Latin letters from A to U. These letters are not used to designate the codes themselves. The code is encrypted in a series of numbers, placed in pairs and separated by a dot between the pairs. The code indicating a specific type of economic activity contains from 2 to 6 digits. The activity code for individual entrepreneurs should not contain less than 4 digits.
When choosing codes, a novice entrepreneur often makes the mistake of unnecessarily narrowing the scope of his business. This subsequently leads to the need to add new codes. Theoretically, it is possible to enter into the registration application any number of OKVEDs, of which there are more than 2 thousand in the classifier. The page contains the names of 57 codes, but there may be several such pages. In practice, an entrepreneur, guided by common sense, enters no more than 20 codes characterizing the areas of his business.
And you should also remember that many types of activities require special permits or licenses. This, of course, will not prevent them from being included in the list of codes, but it will be possible to work in the indicated areas only if the appropriate permits exist.
You need to be even more careful when choosing the main activity code: there can only be one. This is, first of all, related to the calculation of contributions to the Social Insurance Fund of the Russian Federation, the amount of which directly depends on specific types of activities. For example, the higher the risk of damage to health during work, the higher, naturally, the insurance premiums will be.
And of course, we must not forget that some types of activities are prohibited for individual entrepreneurs. For example, this applies to the production medicines or to many jobs in the field of production and repair of weapons and military equipment. And to perform some work, in addition to a license, you may also need other documents. For example, to work in the field of upbringing and development of children, you must have a certificate of no criminal record.
Remember that it is necessary to coordinate the planned activities with the chosen taxation method
Application Form
To make changes to the economic activity codes recorded during registration and entered into the Unified State Register of Individual Entrepreneurs, and, in particular, to add new codes, an application on form P24001 is submitted to the tax office. It contains 9 pages, but in case of changes in the form of adding new types of activities, only sheets 1 (title), “E” and “G” are drawn up.
On the title page, in the appropriate columns, the following is recorded:
- Full name of the entrepreneur;
- taxpayer identification number (TIN);
- main state registration number individual entrepreneur (OGRNIP);
- reason for filing the application (the number “1” is entered as the reason, indicating changes in information about the individual entrepreneur, including the addition of a code).
On the title page of form P24001, when adding new codes, the number 1 is entered in the reason column
Sheet “E” is used to document changes in activities. It includes two pages. In the case of adding an activity code, entries are made only on page 1. When liquidating any type of activity, an entry on page 2 is applied. And if an individual entrepreneur changes the main type of activity, then both pages of sheet “E” have to be filled out, since as a result of this change an additional new look activities and at the same time the old type is eliminated.
When adding new types of economic activity, page 1 of sheet “E” of the application is drawn up, where the designation of this code is entered
The last sheet to be filled out is “F”. Contact numbers are indicated here, as well as the method by which the entrepreneur is going to receive supporting documents from the tax authorities.
The signature on sheet “G” of form P24001 is placed only in the presence of a tax inspector or it is certified in a notary’s office
The signature column indicated at the end of the application is filled out at the tax office itself in the presence of the responsible employee receiving the documents. If the papers are submitted through a proxy, then a power of attorney in his name and certification of the individual entrepreneur’s signature by a notary is required.
When filling out the form, errors and corrections are not allowed. Records are prepared in accordance with the requirements of the Federal Tax Service. According to these rules, if the application is filled out by hand, then only in capital block letters and black ink or black paste. When using a computer, use the Courier New font with a letter height of 18 pixels.
Printing the application, as well as other documents submitted to the Federal Tax Service, on both sides of the sheet is strictly prohibited. All application sheets are pinned with a paper clip or stapled using a stapler. There is no need to submit an application at this time.
Submitting an application
To submit an application in person to the tax office, in addition to it, only a passport is required. If the application is sent through a proxy or by mail, then a copy of the passport certified by a notary is submitted. When an individual entrepreneur independently appears at the inspection, the application is submitted to the registration window, and under the supervision of the inspector, a signature is placed in the corresponding column on sheet “G”.
Of course, if the tax office is nearby, and the physical condition of the individual entrepreneur is good and he has enough time, then filing an application in person seems to be the optimal solution. If there are no such conditions, then you can resort to the services of the Federal Tax Service, which it provides on the government services website.
Here the entrepreneur registers and receives a virtual personal account, through which he carries out all the required operations.
Every businessman needs to create a “Personal Account” on the State Services portal
Receiving documents about changes made
The fact of submitting an application to the tax authority is recorded by a certificate signed by the employee who accepted the application, which indicates which document was received by him and when.
Using the number of the issued certificate or receipt, you can track the status of processing the application on the Federal Tax Service website using a special service called “Information on legal entities and individual entrepreneurs in respect of whom documents have been submitted for state registration».
The law provides a five-day period for checking and processing the submitted documents to the tax inspectorate. After this period, the entrepreneur can go to the tax office for a document confirming the changes made. To receive it, it is enough to present a passport or power of attorney in the name of the interested individual entrepreneur.
Currently, the only document issued by the tax office when adding codes is the entry sheet of the Unified State Register of Individual Entrepreneurs (USRIP). By Order of the Ministry of Finance of the Russian Federation No. 139n dated March 11, 2014, the automatic issuance of an extract from the Unified State Register of Individual Entrepreneurs was abolished. If a businessman needs to receive such an extract, he must fill out the appropriate application directly at the tax office or via the Internet.
It should be noted that if the individual entrepreneur chose mail in his application as a method of receiving a supporting document, then the period for issuing the document increases by the time he is in transit.
A sample of the ERGIP sheet confirming the fact of entering information about additional types of activities of an individual entrepreneur
The tax office has the right to refuse to issue an individual entrepreneur a document approving changes to the Unified State Register of Individual Entrepreneurs. Common reasons for this decision when adding new codes are the following:
- the application was sent to the wrong address, that is, not to the “home” tax office responsible for registering this individual entrepreneur;
- the application is not notarized or certified with errors;
- the application was signed not by an individual entrepreneur or an authorized representative, but by an outsider;
- errors, blots, typos, etc. were found in the document;
- there is a judicial act prohibiting changes.
If approval is denied, the individual entrepreneur can correct his mistakes and resubmit the application. If the businessman does not agree with this decision of the Federal Tax Service, then he can appeal it within 3 months from the date of receipt of the refusal (Federal Law No. 129 of 08.08.2001).
Cost of adding OKVED codes for individual entrepreneurs
Adding new codes for individual entrepreneurs is completely free. In this case, no state duty is paid and no other payment documents are required.
If an entrepreneur, to add or change the codes of his economic activity, resorts to help third party organizations providing legal services, he will have to pay from 3 to 5 thousand rubles.
The algorithm for adding economic activity codes for an individual entrepreneur is a fairly simple task and does not require much effort. It is enough to carefully study the procedure and strictly follow it.
When registering, an individual entrepreneur must record the type of activity. For this individual entrepreneur, you need to select codes from the OKVED classifier. How to do this and avoid making mistakes? What to do when changing business area? Read about this in our article.
Before registering, an individual entrepreneur needs to decide what he will do and select the appropriate codes in the OKVED-2 classifier (as amended in 2016). Some activities have size restrictions authorized capital(if we are talking about an organization). Others require a license or patent.
In 2019, individual entrepreneurs do not have the right to perform the following work:
- Manufacture and sale of pyrotechnics and explosives,
- Buy and pay with securities,
- Provide security for institutions and organizations,
- Buy, sell and manufacture excisable products,
- Produce and sell pharmaceutical products,
- Employ citizens to work abroad.
The law does not limit a businessman in the number of additional OKVED codes that he will indicate in the application, but there can only be two main ones.
This, in particular, affects the use of special tax regimes ENDV ("imputation") and PSN (patent). Therefore, it is necessary to approach the choice of OKVED seriously. Our step-by-step instructions will help you find the right codes for individual entrepreneurs in 2019.
Instructions for adding OKVED for individual entrepreneurs
So, what is a type of activity code for an individual entrepreneur and how to choose it correctly? OKVED-2 or OK 029-2014 (NACE rev. 2) has been applied since the beginning of 2017. Before this, several classifiers were used at once, which created difficulties and led to offensive errors. You will have to select the necessary types of activities when registering an individual entrepreneur, but then they can be supplemented or changed. An outsourcing accounting company will help you register an individual entrepreneur for free and select an activity code.
Step 1. Select a new code in the classifier
The OKVED directory is divided into 17 main areas. It is designed in such a way that regulatory authorities receive comprehensive information about the type of business of a particular entrepreneur using codes.
The structure of each code is as follows:
- Class,
- subclass,
- group
- subgroup
- type of activity.
According to the new rules, the selected OKVED consists of four characters. If you have chosen a code that is included in the list of special tax regimes (UNDV and PSN), it is better to immediately write an application for the use of the special regime upon registration. Otherwise, the tax office will, by default, charge you taxes within the limits general regime taxation (OSNO).
You can download the current activity codes for individual entrepreneurs using the link - download OKVED. On the Federal Tax Service website you can also check the compliance of the activity codes using a special service.
Example! how to add OKVED codes for individual entrepreneurs 2019
Business: Preparation and sale of pies with home delivery. You can order products on the website. The entrepreneur does not have a hall for visitors. Which code should I choose? IN in this case Class 56 “Activities of hotels and enterprises” suits us catering"and subclass - 21 indicating targeted delivery services. Required code– 56.21. We can add auxiliary codes (any number) to the main code. There are none in this group. But, for example, to code 56.29 “Activities of public catering establishments for other types of catering,” you can add code 56.29.2 “Activities of canteens and buffets at enterprises and institutions.”
Step 2. Fill out an application to change the types of activities of an individual entrepreneur
To submit information about the type of activity to the Federal Tax Service inspection, an entrepreneur must fill out form P24001 (download). This can be done on the Federal Tax Service portal, where the OKVED-2 directory is located, or on a printed form.
Important! Fill out the printed form with a black pen
Statement P24001 consists of 9 pages and is used only to inform tax authorities about a change in the scope of activity.
An example of filling out an application on form P24001
An entrepreneur who is a resident of Russia fills out the following sheets:
- A – indicate your full name, INN, OGRN and the reason for submitting the form (an error in existing data or a change in it);
- E, page 1 (newly introduced codes);
- E, page 2 (excluded codes);
- F – contact details, method of obtaining documents.
A foreign citizen working in Russia fills out the following sheets:
- A – full name in Russian and English; date and place of birth, gender;
- B – information about citizenship);
- B – address of residence in the Russian Federation);
- G – identity document);
- D – information about the document confirming the right to stay in Russia);
- E – page 1 (newly entered activity codes);
- E – page 2 (excluded codes);
- F – contact details, method of receipt.
If it is necessary to change the main OKVED codes, then fill out paragraph 2.1 of sheet E1 (the new code is entered) and the same paragraph on page E2 (the main code to be excluded is written). Signatures on sheet G are placed in the presence of a notary.
Step 3. Notarization and submission to the Federal Tax Service
The application is certified by a notary. Then it is submitted to the tax office at the place of registration or MFC. There is no state duty. This can be done in person or through a proxy, or sent by mail. If you have a personal account on the tax website and an electronic digital signature, then the documents are sent via the Internet. Generating documents online will take less than half an hour.
Registration takes place within five working days. If you fill it out incorrectly or provide false information, you will receive a refusal.
Until 2014, the Federal Tax Service, after changing OKVED codes, was required to issue an extract from the Unified State Register of Individual Entrepreneurs. Now the individual entrepreneur can order this document independently later. An application for the provision of paper is written in free form. A state duty is paid - 200 rubles for a regular one, which is provided within 5 days, or 400 rubles for an urgent one (done in one working day). If the entrepreneur has an electronic signature, the extract is generated in personal account on the Federal Tax Service website within 10 minutes.
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If you have changed your last name, registration at your place of residence in the Russian Federation, or your passport as a citizen of the Russian Federation (change of individual entrepreneur passport), then you do not need to report this to the tax office. The authorities of the Federal Migration Service themselves will transmit the changes to the tax authority, which will enter the necessary data into the Unified State Register of Individual Entrepreneurs, which contains information about you as an individual entrepreneur (Federal Law No. 129-FZ, Chapter II, Article 5, paragraph. 4, fifth paragraph). If you need to change other data in the register, for example, you stopped engaging in one type of economic activity and started engaging in another, then you need to report this to the tax office. We will consider this particular example of making changes to the registration data of an individual entrepreneur independently without the services of a lawyer or a notary in this article. To make changes to the registration data of an individual entrepreneur, we need to submit the following documents to the tax authority: 1.
Application for amendments to information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs in form P24001. Changing the types of activities of individual entrepreneurs 2019 step-by-step instructions: 1.
Download the current application form for making changes to information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs - download form P24001 in Excel format and begin filling out P24001. A sample of filling out form P24001 with explanations will help you with this. To view the sample you will need a free PDF reader, latest version which can be downloaded from the official Adobe Reader website. The presented sample examines form P24001 2019 using the example of making changes to information about codes according to the All-Russian Classifier of Types of Economic Activities. Sheet E, page 1 of the application - types of activities subject to inclusion in the Unified State Register of Individual Entrepreneurs, Sheet E, page 2 of the application - types of activities subject to exclusion from the Unified State Register of Individual Entrepreneurs. Attention! If you need to add additional activities: If you need to exclude additional activities: If you need to change your main activity: Attention! 2.
We fasten the sheets of the completed application with a simple paper clip or stapler. On at the moment It is not necessary to complete the application (Letter of the Federal Tax Service dated September 25, 2013 N SA-3-14/3512@). 3.
We go to the tax office, taking our passport with us, and submit our application P24001 to the inspector at the registration window. On Sheet G of the application, fill out the Full Name field by hand with a pen and black ink. and sign the applicant in the presence of the tax inspector. We receive, with the inspector’s mark, a receipt for the documents submitted by the applicant to the registration authority. You can track the state of readiness of documents using the service “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.” 4.
A week later (5 working days), we go with our passport and receipt to the tax office and receive a record sheet for the Unified State Register of Individual Entrepreneurs (USRIP record sheet), indicating that changes have been made to the information about the individual entrepreneur. Do you want to prepare documents to change the types of activities of an individual entrepreneur, but there is no desire to understand the intricacies of filling out the P24001 form and are afraid of being refused? Then a new online document preparation service from our partner will help you prepare everything necessary documents to change the types of activities of an individual entrepreneur without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all documents are prepared correctly, the lawyer will send you the results of the check, recommendations and comments. All this within one working day. The requirements for making changes to the registration data of an individual entrepreneur can also be found on the official website.
- If you fill out the application form manually, fill it out using a pen with black ink in capital block letters. Filling using software must be in capital letters, 18 point Courier New font.
- On Sheet G of the application, the field Full name. and the applicant’s signature must be filled out only by hand with a pen with black ink and only in the presence of a tax inspector when submitting an application for state registration.
1. Select the necessary types of activities according to OKVED (at least 4 digital characters);
2. We enter them in “Sheet E page 1” of application P24001 in “Codes additional types activities" in accordance with the sample presented above.
1. Select the types of activities to be excluded (the types of activities of individual entrepreneurs can be viewed in the extract from the Unified State Register of Individual Entrepreneurs; you can order a current electronic extract from the Unified State Register of Individual Entrepreneurs);
2. We enter them in “Sheet E page 2” of application P24001 in “Codes of additional activities” in accordance with the sample presented above.
1. We enter the new code in “Sheet E, page 1” of application P24001 in the “Code of the main activity”;
2. We enter the old code in “Sheet E page 2” of application P24001 in the “Code of the main activity”;
3. If it is necessary to leave the old code of the main activity, we enter it as an additional one in “Sheet E page 1” of application P24001 in “Codes of additional activities” in accordance with the sample presented above.
- There can be only one code for the main activity.
- Codes of additional activities are filled in line by line from left to right.
- When adding additional activities, you do not need to enter existing ones.
- If necessary, fill out several sheets E of the application.
- Blank application sheets do not need to be numbered and printed, i.e. If you are only adding types of activities, then you do not need to print out the blank “Sheet E page 2” of the application.
- Double-sided printing of documents submitted to the registration authority is prohibited.
- If an individual entrepreneur submits an application for state registration in person and presents a passport, then there is no need to notarize the application (Federal Law No. 129-FZ, Chapter III, Article 9, Clause 1.2, second paragraph).
- There is no state duty charged for state registration of changes in individual entrepreneurs.
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If you decide to start a new business that you did not inform the state about when registering an individual entrepreneur or LLC, do not forget to add OKVED codes to the state register. For out-of-date information in the register, you can be fined 5,000 rubles. We have prepared step-by-step instructions on how to change OKVEDs.
The procedure for changing OKVED if you have an LLC
The company’s charter contains a clause that an LLC can engage in any type of activity:
- In the application form P14001, fill out the title page and sheets N and R. On the first page of sheet N, indicate the codes that you want to add, and on the second - those that you want to remove from the register.
- Number and print only the completed application sheets.
- Take your passport and take the application to the tax office.
The charter contains a closed list of activities and does not include the one you plan to add:
- Include new types of activities in the charter, or better yet, at the end of the list of activities, add the clause “and other types of activities not prohibited by law.” Then, when OKVEDs change, you will no longer have to make changes to the charter.
- Prepare the founder’s decision, if you are the sole owner of the business, or a protocol general meeting members of the company on amendments to the charter. After signing the decision or protocol, have time to submit the application to the tax office within three working days.
- Fill out the title page and sheets L and M in the application form P13001.
- Have the application certified by a notary.
- Pay the state fee of 800 rubles. You can generate a payment