The activity codes of organizations from the national classifier of activities (OKVED) have to be updated from time to time. One organization completely changes its profile, another begins to provide additional services. In this regard, entrepreneurs have questions about how to correct the information transmitted to the tax service. Subtleties of the process OKVED additions for LLC in 2018 – in our article.
Rules for choosing a new OKVED code
The updated OKVED-2 classifier has been in effect since 2016. You cannot use the old classifier. In 2017, no changes were made to the all-Russian classifier. At the same time, the list of codes allowed for use was approved by Rosstandart order No. 14-st. dated January 31, 2014.There are 5 types of notation:
For example, an enterprise uses the OKVED code 01.11.11.
The first two digits “01” indicate the main profile of the enterprise: “Agriculture, forestry, hunting, fishing and fish farming.”
Code 01.11 indicates the cultivation of various grain crops excluding rice, pulses and oilseeds.
A group of six numbers “01.11.11” will narrow the profile to the right to grow one type - wheat.
Don't make mistakes when choosing! If a farmer plans to produce corn in addition to wheat, he should either indicate one combination 01.11, or add a range of several combinations: 01.11.11 and 01.11.14.
It is important to immediately understand how to add OKVED codes for an LLC correctly. Code 01.11.11 will mean that the enterprise has the right to grow wheat and does not have the right to grow barley or rye. If you intend to grow more than one crop, use a four-digit designation rather than a 5-6 digit one.
When filling out documents, indicate one main code. Correctly link the main code to the main activity profile. If it’s difficult to make a choice, estimate the company’s revenue by different types and indicate as the main code the one for which the largest turnover is planned.
You can specify up to 57 additional combinations. Forms P11001 and P21001 contain exactly the same number of empty fields. The law does not limit businesses in the number of OKVED codes. But we recommend following the rules of reasonable sufficiency - no more than 20.
Read about certificates confirming the economic scope of activity.
How to change codes and when should this be done?
The most common circumstances for changing OKVED codes:1. LLC adds the main one, or additional activities. Happens often if an entrepreneur is thinking about expanding his business. Thanks to this, activities become more diverse and attractive. Changing OKVED codes is relevant for enterprises in any field.
2. The company plans to engage in other services. With the loss of areas in which the company operated and the loss of a large amount of profit. A decision is made to move to another area. Similar decisions are made even if competition becomes too high. Then it will be important to replace one direction with another.
4. One of the additional directions replaces the main one. The information inside the list changes, new numbers are not applied. But you still cannot do without sending the relevant information to the tax service. Federal Tax Service employees will make changes to the register for legal entities, only if they receive a corresponding application from the LLC.
Article 13.1 of Federal Law No. 129-FZ of August 8, 2001 establishes a period of three days from the moment of changing the company’s activity profile, within which the regulatory authorities must receive notification. If you delay, you may be fined.
You can read more about the procedure for registering an LLC.
Changing activities
We list the steps of the code replacement procedure:- The founders of the LLC convene a meeting and discuss among themselves the feasibility of adding or excluding new business areas, then they vote and record the result in the minutes.
- Based on the voting results, the Charter is rewritten. It must contain detailed description adjustments made. This is especially true for LLCs. Read about how to write a charter.
- The Federal Tax Service authorities are notified collegiately the decision taken. For this purpose, an application is submitted in the prescribed form. Along with it, an edited version of the company’s charter is attached, with a receipt for payment of the state fee.
- Changes are recorded in the state register of legal entities.
- Ready-made papers containing corrected information are issued. The amended version of the statutory papers is collected at least 5 days after completion of the procedure. The same applies to the sheet confirming the entry into the register.
Minor code. Easier or more difficult?
When a company is registered, information regarding additional and main types of work is recorded equally. The main activity should bring the majority of the company's income, additional activities - less than 50%. Non-essential services, products or types of work are provided to customers as needed. For this purpose, additional OKVED codes are selected.Changing additional digits requires executing the algorithm described above. The only difference is that it is not always necessary to change the charter. There is no need to make a change if the charter already states that the LLC can engage in “other activities not prohibited by law” in addition to its main activities.
P13001– an application form for a legal entity to submit information from the OKVED classifier.To be completed when the company changes the main provisions of the charter. For example, in the list of types OKVED activities include such areas as:
1. Forwarding services,
2. Freight transportation,
3. Wholesale trade.
When opening a grocery store it is used new option designation associated with retail trade.
Read more about how to open a clothing store.
Such actions were not initially described in the list. And the Charter does not contain amendments made later. The state duty will be 800 rubles. You can find out how to fill out form P13001 without errors by consulting a lawyer.
Important! There should be no corrections or omissions when filling out the form.
Application form P14001 used for situations where the charter remains unchanged.
In this case, there is no need to pay state duty.
You can fill out the form either with a pen with black ink or electronically.
Submitting an application to the Federal Tax Service
To change OKVED codes, contact the tax service where the legal entity was originally registered.The following papers are submitted to the Federal Tax Service inspection:
- For individual entrepreneurs: passport along with an application in form P24001. If a third party is involved, you cannot do without a power of attorney certified by a notary.
- For companies: application in one of the forms described above. With it comes the founders’ decision on the need to correct the designation.
In case of a change in the main type of activity, the company submits the following documents:
- Payment receipts confirming payment of state duty,
- Charter as amended. At least two copies
- The founders' decision
- Statement.
To apply for code replacement, notarization of documents is required. The same applies to a third party who represents the interests of the applicant. It remains to figure out how to add OKVED to the Unified State Register of Legal Entities for an LLC.
Instructions for replacing codes
Fill out form P14001. Use page 001 and sheets H, P.- To add information about new business areas, fill out page 1 of sheet N.
- To eliminate unnecessary codes, use page 2 of sheet H.
- If you need to change your main activity, follow the previous two steps in sequence.
Alternative ways to submit documents:
- through the website of the Federal Tax Service nalog.ru (an electronic digital signature will be required);
- send by registered mail.
Receiving confirmation from the Federal Tax Service
Issued a maximum of 5 days after the first request. When using MFC services the period will be longer. This is due to the fact that papers are sent between different departments. You should fill out the application for changing OKVED codes carefully - tax authorities can “wrong up” it even with minor errors.For violating the deadlines for submitting documents to change OKVED, the entrepreneur may be issued a warning or fined. The fine for organizations is 5,000 rubles (Law FZ-129).
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Before opening an individual entrepreneur, you need to decide on the field of activity. There may be several of them, but you must indicate the main one by selecting it from OKVED.
Restrictions on types of activities apply to private security organizations; in other cases there are practically none.
The types of activities of an individual entrepreneur can be defined as follows:
- The main type of activity indicating the OKVED code.
- Additional types of activities indicating codes.
When registering an individual entrepreneur, it is worth considering possible directions which the company can engage in in the future. This will get rid of unnecessary problems and will save time. But no one has the right to force an entrepreneur to work exclusively in his chosen field. An individual entrepreneur can change the types of activities at any time. Currently, there is no state fee for this service. The type of activity must be reflected in the organization’s Charter and in an extract from the register.
Subtleties of taxation
The issue of taxation is one of the most important for any entrepreneur. Therefore, businessmen want to know how the types of economic activities of individual entrepreneurs and their number affect the amount of taxes. If you choose types according common system or on the simplified tax system, the amount of payments will not change. When selecting activities for UTII or the patent system, you need to take into account that taxation depends directly on the types and their quantity.
Entrepreneurs often think about whether it is necessary to indicate in the charter document those areas that require a license, but the company does not have one. The enterprise has the right to record them even if it is not planned to obtain a license in the near future. But this does not apply to organizations with special statutory tasks.
To choose the right types of activities from OKVED, an individual entrepreneur can contact a lawyer. If necessary, specialists will help you change the codes in the Unified State Register of Legal Entities or correct the constituent documents.
How to choose a type of activity?
When registering, a businessman must indicate what he will do. Even if the chosen area is innovative and creative, its implementation must be carried out in accordance with the law. OKVED contains all the information about the types of activities that are permitted in a specific territory. They are divided by industry, which simplifies the search task.
Also in this document you can view all the codes that will need to be indicated when submitting an application to open an individual entrepreneur.
What is the activity code for?
Entrepreneurs inevitably face the question: “How to choose the right activity code?” It is important to remember that it should contain maximum information about the work and functions of the organization. For these purposes, you can use the OKVED directory, which contains transcripts various types activities. There may be several of them, but one must be the main one. It is this type that influences the taxation system.
The main types of activities of an individual entrepreneur allow statistical authorities to classify an entrepreneur as a specific industry in their reports. When choosing a code, an entrepreneur must take the task seriously and analyze all the consequences, since with its help you can influence the taxation system. The right choice can significantly improve business performance.
Direction and scope of work
The types of activities of individual entrepreneurs that are included in OKVED are divided into three groups depending on their direction and specificity:
- Regular.
- Activities that are subject to mandatory licensing.
- Areas requiring permits and approvals.
Simple activities
This includes those areas in which functions can be carried out immediately after registration of an individual entrepreneur. No special documents are required. A businessman independently determines what property he needs and how many staff he should have. Many entrepreneurs who want to register and open an individual entrepreneur choose these types of activities.
When is licensing required?
All these areas are listed in the Law “On Licensing”. When choosing such an activity, an entrepreneur will need to obtain a license, which is issued by an authorized body.
To do this, it is necessary to collect and provide a package of documents that confirm compliance with the stated requirements.
Working without licenses entails criminal or administrative liability. But an individual entrepreneur can change the types of activities at any time.
Activities requiring permits
Some areas require approvals and permits from government agencies and organs local authorities. There are also closed areas in which an individual entrepreneur cannot work. These may be areas related to the life and health of people or their safety.
Is it possible to change the selected direction?
The law provides for the opportunity to remove or add a type of activity of an individual entrepreneur. You can change both the main and additional directions. To do this, the entrepreneur needs to contact the tax office and provide a package of documents and a list of new areas. The application must be legally certified, having previously received an extract from the Unified State Register of Individual Entrepreneurs.
Changes will be made within seven working days. It is not necessary to justify the reasons for the changes; it is enough that all documents are drawn up correctly. The number of additional areas of activity can be any.
Entrepreneurs should know that the statistical service does not indicate a number greater than 30, so it is advisable to have fewer directions. By identifying priority activities, the individual entrepreneur will protect himself from unnecessary hassle and problems.
In what areas can an individual entrepreneur not work?
There are certain areas in which an entrepreneur does not have the right to open a business. These include:
- Private security activities.
- Production and sale of alcoholic beverages, psychotropic and narcotic substances.
- Production of medicines and medicines.
Do I need to report starting a business?
To avoid fines, an individual entrepreneur must know what types of activities cannot be engaged in without prior notice. It must be done after registration, but before the start of activities.
- Services in the hotel business.
- Photo studio.
- Hairdressers and salons.
- Retail and wholesale trade.
- Other types of activities specified in the legislation.
The simplified taxation system can be used by every entrepreneur whose field of activity meets certain conditions.
To work in the UTII mode, the individual entrepreneur must select types of activity in the field of consumer services, catering, retail trade, transportation and other areas. Applicable this system only in the territory where the authorities introduced it.
Thus, entrepreneurs have the opportunity to independently consider tax payment options and choose the most suitable option for themselves.
Businessmen who plan to engage in licensed activities must note this fact in the application. You also need to indicate the direction in which the UTII will be applied. When collecting documents, you must ensure that all papers are filled out according to the rules and do not contain errors. All codes must be indicated according to the classifier, so as not to be refused to open an individual entrepreneur.
Simplified registration procedure for individual entrepreneurs it requires the submission of a minimum package of documents, but does not relieve the entrepreneur of the obligation to responsibly approach the entry of information into state registers. Therefore, before adding OKVED codes for individual entrepreneurs, you should carefully read the current regulatory requirements of the Federal Tax Service.
Adding codes
If it turns out that the list of business type codes for an entrepreneur available in the Unified State Register of Individual Entrepreneurship (USRIP) is irrelevant, then new OKVED for individual entrepreneurs must be added through the services of the Federal Tax Service registrars.
This simple procedure, taking into account the preparation, can take a week, no more. But provided that all documents are drawn up correctly and submitted by an authorized person. Only in this case, the businessman will not have to submit an application several times, and all additions will be made the first time.
- First you need to study your registration documents and use them to check what data about the types of activities of the individual entrepreneur are entered into the register.
- If this data is completely outdated, you need to prepare to supplement the list with new species, while removing the old ones.
- Current OKVED directories provide a comprehensive description of the types of business that an individual entrepreneur has the right to engage in according to a specific code. So, for example, the type of activity “Retail trade in non-specialized stores” excludes specialized trade alcohol. Therefore, an individual entrepreneur needs to study the entire section of the directory that corresponds to his line of business, so as not to make a mistake with the code.
- After preparatory work you must fill out a special form (P 24001). This form can either be printed from the official website of the Federal Tax Service in the section “Making changes to information about individual entrepreneurs” of the official website of the Federal Tax Service, or you can make a copy at the registration authority itself directly when submitting an application in person.
- An application for adding OKVED for individual entrepreneurs can be filled out online - the website has a support service for this. But the entrepreneur can enter the necessary information himself.
- When adding OKVED, the individual entrepreneur fills out the first page of the application, in which he indicates his identification data. Next, fill out the first and second sheet E. The first sheet contains all the codes that must be registered in the Unified State Register of Individual Entrepreneurs, taking into account additional ones; the second sheet indicates the codes that should be excluded from the register.
- If a situation arises in which you only need to add code without removing anything, then the second page is not filled.
- The application must be signed in the presence of the registrar.
Documents for registration
Before adding OKVED, the individual entrepreneur must prepare certain documents:
- USRIP record sheet;
- a completed but unsigned application in form P 24001;
- personal civil passport.
On the Federal Tax Service website, in the section for making changes to information about individual entrepreneurs, there is a requirement to provide documents that would confirm the making of these changes.
To add OKVED no supporting documents are required.
Confirmation requires information about a change of name, address, and passport details.
Also, before adding OKVED for individual entrepreneurs, you do not need to make any payments to the state treasury. The registrar makes changes free of charge.
This minimum package of documents is required for those individual entrepreneurs who intend to personally visit the offices of the Federal Tax Service to submit documents. Those businessmen who plan to submit documents through a proxy must prepare a power of attorney for him. Notarization of the power of attorney is required.
It is also possible to submit documents by mail and through the website:
- To submit by mail, the applicant's signature on Form P 24001 must be certified by a notary or an authority that performs the functions of a notary. This precautionary measure was taken to protect entrepreneurs from unauthorized attempts to change their economic status by third parties.
- To submit via the Internet, an individual entrepreneur must issue an electronic digital signature and follow the instructions for filling out the necessary forms on the website.
Documents accepted by the registrar are processed within five working days, after which the applicant is provided with information about the changed data. You can receive current documents in person, by mail or electronically.
How to choose the right OKVED: Video
Sometimes it happens that the types of activities declared when registering an individual entrepreneur change, for example, an entrepreneur begins to engage in a different type of activity. Or simply adds one more activity or several to the existing ones. In this case you need to add new look activities in the entrepreneur registration documents. How to do this and what document to fill out for this will be discussed in this article.
First of all, it is necessary to select a code for the new type of activity in OKVED (All-Russian Classifier of Types of Economic Activities). Please note that in 2017 a new OKVED is in force, the so-called OKVED-2 (approved by order of Rosstandart dated January 31, 2014 No. 14-st). Valid from July 11, 2016. Therefore, you need to select codes in this OKVED, otherwise your application will not be accepted.
Once the code or codes have been selected, you need to fill out an application and submit it to tax office.
The application to be filled out in this situation is. This form is used in the following cases:
- adding OKVED for inclusion in the Unified State Register of Individual Entrepreneurs;
- changing the passport data of a foreign citizen entrepreneur;
- change of citizenship of an individual entrepreneur - Russian or foreigner;
- change of place of residence or stay of a foreign individual entrepreneur.
Consists of nine pages, but when adding OKVED only front page, sheet E and sheet J.
Let's look at an example of how to fill out an application.
First, fill out the title page.
Fill out sheet E.
If the main code does not change, and only new types of activities are added, write them in paragraph 1.2, each new OKVED in a separate field.
Moreover, if some of the codes need to be excluded, then page 2 of the sheet is also filled out.
If the main OKVED changes, page 2 must be filled out and the old main OKVED is written in paragraph 2.1.
In our example, only new codes are added. Therefore, page 2 is not filled out, but only paragraph 1.2 is filled out. on page 1 of sheet E.
There is no need to sign the application in advance. This is done in the presence of a tax inspector or notary.
The form only needs to be submitted to a notary if it is being submitted by your representative under a power of attorney or if you are sending it by mail. When sending documents by mail, be sure to send them in a valuable letter with a description of the contents and notification.
If you submit it in person, you only need a passport and the application itself.
By the way, to prepare documents for registration of changes, you can use free service“My Business” is a free preparation of documents, which will undoubtedly eliminate the risks of making mistakes in documents and ultimately being denied registration.
Registration of changes takes five working days. There is no state fee for changing the types of activities of an entrepreneur.
And please note that the deadline for reporting changes in OKVED codes is three working days from the moment the new activity begins (for example, they began to trade or provide services). For violation of the deadline, a fine is imposed under Article 14.25 of the Code of Administrative Offenses of the Russian Federation in the amount of 5,000 rubles.
And if you have changed your main type of activity and you have employees, do not forget to report this to the Social Insurance Fund. The deadline for submitting such a confirmation certificate is no later than April 15 for last year. For example, if you changed the main code in 2017, then you must report this to social security before April 15, 2018. Entrepreneurs without employees do not report changes.