When registering an LLC, the founders indicate in the charter what economic activity their company will be engaged in. In the application R11001 and the record sheet of the Unified State Register of Legal Entities, which the tax office issues after the creation of the company, the types of activity are indicated using digital designations or OKVED codes. So, the codes of the construction organization will be the following OKVED 2 codes: 41.10, 41.20, 43.11, 43.12, 43.29 and others.
If in the course of activity the organization decides to change the type of activity to one that was not specified during registration, then the OKVED codes for the LLC must be added. It is quite possible to change or add OKVED codes on your own. To help you understand the procedure for changing the OKVED codes of a company, we have compiled this step-by-step instruction for changing the types of activities of an LLC in 2019.
We suggest that you study with us step by step how to change the OKVED codes (All-Russian classifier of types of activity) for an LLC.
Step 1. Select codes from the current edition of OKVED
OKVED is a document developed by Rosstandart, and in 2019 only one edition of it is valid - OKVED OK 029-2014 or OKVED 2. But on the Internet you can still find two other editions of the Classifier that are no longer used - OKVED OK 029-2001 and OKVED OK 029-2007.
If you indicate in the application the wrong classifier of OKVED codes, you will receive a refusal to register. You can find up-to-date information on our website.
If you find it difficult to choose new OKVED codes for an LLC in 2019, we recommend that you get a free consultation from professional registrars, where they will answer your questions that arise when choosing new codes.
Step 2. Select the application form for submitting information about changing the types of OKVED
If the change of OKVED codes in the organization entails a change in the charter, then the form is filled out. For example, your charter contains such a closed list of activities:
- wholesale;
- cargo transportation;
- forwarding activity.
At the same time, there is no phrase in the charter that allows the organization to engage in other types of activities that are not prohibited by the legislation of the Russian Federation. Suppose you opened a grocery store, which means that the new OKVED code will be associated with retail. This type of activity is not on the list, and the charter does not provide for the possibility of engaging in other permitted activities. In this case, changing the OKVED codes will require changing the charter and paying a state duty in the amount of 800 rubles.
Changing the OKVED codes without making changes to the charter is made out by an application and does not require the payment of state duty.
You have only three working days from the moment the relevant decision is made to inform the Federal Tax Service Inspectorate of a change in OKVED codes, otherwise you risk a fine of 5,000 rubles under Art. 14.25 Administrative Code of the Russian Federation.
Step 3. Prepare the decision of the sole participant or the minutes of the general meeting on changing the OKVED codes of the company
The introduction of additional OKVED codes for LLCs is within the competence of the participants in the company (single or general meeting), therefore, it is necessary to prepare a decision that will address the following issues:
- Addition and / or exclusion of OKVED codes. If the main OKVED code of the organization changes, then this must be written separately. Both the main and additional OKVED codes in the decision are prescribed in the form of numbers, and not in the form of a description of a new type of activity. For example, when opening a bakery shop, the solution would be 47.24.
- Amendments to the charter in connection with the addition of new types of LLC activities that are not provided for by the constituent document (only if there is such a need).
- Approval of the authority of the person responsible for formalizing the introduction of changes to OKVED codes. As a rule, the applicant in this case is the director of the LLC, but it can be any other person acting by proxy.
Do not forget that from the date of the decision or the execution of the minutes of the general meeting of participants, the countdown of three working days begins, during which documents must be submitted to the tax office for registration of changes.
Step 4. Fill out and certify with a notary an application for changing OKVED codes
It is necessary to certify an application in the form P13001 or P14001 with a notary, regardless of whether the director personally submits documents to the IFTS, sends them by mail or transfers them through a proxy.
Step 5. Submit documents on changing the OKVED codes of the company to the Federal Tax Service
Documents on new types of activities of an LLC, on the basis of which changes will be made to the Unified State Register of Legal Entities, must be submitted to the tax office that registered the company. In large cities, the registering IFTS differs from the one where the organization is registered. For example, in Moscow it is only the 46th tax inspectorate. You can also submit documents to the MFC, which, on the basis of Art. 9 (3) of Law No. 129-FZ independently submits documents to the registration authority.
The package of documents for changing OKVED codes for LLC when changing the charter includes:
- The decision of the participant or the minutes of the general meeting;
- A notarized application in the form P13001;
- A new version of the charter or an appendix to the charter in two copies;
- A document confirming the payment of state duty (when amending the charter) in the amount of 800 rubles.
You can prepare a payment order for the payment of state duty on the official website of the Federal Tax Service. Please note that the BCC of payments when submitting documents to the tax office is different from the BCC when submitting to the MFC.
If no changes were made to the charter, then only an application in the form P14001 is submitted to register the change in OKVED codes. As for the decision or protocol, although under Law No. 129-FZ (Article 17(2)) it is not required to be submitted, the tax authorities still request it in order to make sure that the three-day deadline for filing documents is met.
Step 6. Receive documents confirming the introduction of changes to OKVED codes in the Unified State Register of Legal Entities
Five working days after the submission of documents, it is necessary to receive a new sheet of the Unified State Register of Legal Entities from the registering authority, where the changed OKVED codes will be indicated. If you submitted the charter in a new edition or an annex to it, then you will also be given one copy of the constituent document with the INFS mark.
This completes our step-by-step instruction on changing OKVED codes for LLC. To reduce the risk of refusal to register changes, we recommend that you, before adding OKVED codes for an LLC in 2019, prepare all the necessary documents (decision or protocol, new version of the charter, application R13001 or R14001) in.
You will spend only a few minutes on this, and the documents will be drawn up correctly and in compliance with all legal norms. You can learn how to work with the document and contract constructor in our service from this.
Rapidly changing business conditions and a change in political perspective are forcing entrepreneurs to constantly take risks and choose new areas of activity. Market niches and even new industries can rapidly emerge and also rapidly disappear from the domestic market, and the entrepreneur must be aware of what is happening so as not to lose his consumer.
For large companies diversifying production and marketing activities, launching a new line or ordering a batch of previously unfamiliar goods is a daily task. But for a small business, and especially a private entrepreneur, it turns into a test of endurance. Most individual entrepreneurs do not have a margin of financial strength, time and labor potential that could be risked. And before adding OKVED codes for individual entrepreneurs in 2019, you should seriously think about the appropriateness of such a decision.
An entrepreneur may want to change OKVED codes for various reasons.
An individual entrepreneur on PSN may simply end the term of the patent, and he will not want to continue to engage in the same type of activity. Or the same farmer will accumulate enough money not only to expand the already operating dairy production, but also to open a fish farm.
An individual entrepreneur must clearly determine for himself which he wants to remove as unnecessary or add to his registration documents and for how long. If this is an activity for additional OKVED codes, it will be enough just to download the application form in the form P24001 (for individual entrepreneurs), fill out the title page, appendices E and G and send it to the Federal Tax Service at the place of registration in any convenient way.
When changing the main activity, the procedure may become more complicated. In addition to filling out an application for changing the entrepreneur's information in the USRIP, the individual entrepreneur will have to inform the FSS authorities about the change in his key code by April 15 following the calendar year (2019) so that insurance service employees can recalculate insurance payments in a timely manner in accordance with the new tariff for each employee .
If the new main activity falls under the category of licensed or does not comply with the current taxation system, these points must also be taken into account in order to avoid penalties.
Also, the entrepreneur must remember that the legislation has set restrictions for individual entrepreneurs not only on the amount of annual income and the number of employees hired, but also on certain types of activities.
In 2019, the owner of a private business does not have the right to add to his activities:
- Implementation of security services.
- Manufacture and sale of pyrotechnic products of III and IV classes.
- Production and sale of excisable products.
- Sale of explosives and materials, military equipment, firearms and edged weapons.
- Carrying out operations with securities.
- Employment of citizens abroad.
- Non-state forms of insurance and pensions for citizens of the Russian Federation.
- Manufacture of pharmaceutical products and provision of medical services.
- Manufacture of medicines, including narcotic, and some others.
It is not necessary to write an application for changing OKVED codes in connection with the entry into force of the new all-Russian classifier of types of economic activity OK 029-2014. IFTS employees must independently change the data in a single register. And if this was not done for technical or other reasons, you must contact your tax inspector or file a complaint of the appropriate form.
Algorithms for adding OKVED codes
In accordance with federal law No. 129-FZ, an entrepreneur has the right to transfer information to the Federal Tax Service at the place of registration in the most convenient way for him.
When asked how to add an activity type for IP 2019, there are several options:
- personal submission of an application to the Federal Tax Service at the place of registration and receipt of a response in hand;
- sending an application and notarized copies of documents by registered mail with a list of contents;
- transfer of an application through an intermediary - an individual who has a notarized power of attorney in his hands can act on behalf of an individual entrepreneur;
- filing an application through the services of a law firm;
- registration of an application on the official website of the Federal Tax Service in your personal account.
The application form will be the same in all cases. Its current electronic version can be downloaded from the online tax service or the MFC website. You can get a paper form at any branch of the Federal Tax Service, but you need to submit the completed version only at the one where the entrepreneur underwent initial registration.
How to add OKVED for individual entrepreneurs in 2019, step-by-step instructions will always be the first point in changing activities.
If an entrepreneur has the opportunity and time to personally submit information to the tax office about changing or adding new types of activities, this is quite simple. This public service is provided to a businessman absolutely free of charge. Unlike the procedure for primary state registration, there is no need to pay a state duty.
To begin with, the taxpayer must download and print or receive a tax application form, consisting of nine sheets: the title page and attachments from A to G inclusive.
It is desirable to enter data with black ink, although blue and purple are allowed, according to the principle of typewritten input. All lines are filled in capital readable letters. Grammar and spelling errors, typos, misprints, as well as the use of a proofreader and strikethrough, even done neatly with a pencil, are not allowed.
Mandatory to fill is the first - the title page containing registration information about the entrepreneur:
- passport data;
- tax number - initial or assigned simultaneously with the registration procedure;
- a unique number in the All-Russian State Register of Individual Entrepreneurs (OGRNIP).
All data on the title page is entered in Russian for citizens of the Russian Federation, as well as for foreigners and stateless persons. Paragraph 2 indicates the reason for the application. Those who intend to change the OKVED codes put 1. The number 2 must be chosen by those who have found errors in the registration documents and want to correct them.
Sheets A-D, inclusive, are filled in by stateless persons and foreign citizens who officially reside on the territory of the Russian Federation. Citizens of the Russian Federation, whose status and place of residence have remained the same, do not need to fill out these sheets.
To fill out Sheet B, foreign persons and stateless persons may need updated codes of subjects of the Russian Federation and a list of officially accepted abbreviations for the names of territorial points in 2019 (house, street, district, urban settlement, ulus, building, etc.). If you use outdated forms, the tax office may refuse to accept the application or offer to rewrite it on the spot.
Sheets E pages 1 and 2 contain information about the codes of economic activity, and it is on them that the entrepreneur should dwell in more detail. In 2019, OKVED codes are entered into the register only in four-digit form.
So if an individual entrepreneur - the owner of a service station wants to expand the scope of his activities by trading in automotive parts or components, he can add codes according to OKVED class 45:
- 45.31. - wholesale trade in automotive components and parts;
- 45.32. – retail sale of automotive parts and assemblies;
- 45.40 - trade in motorcycles, their parts, assemblies and accessories.
If an individual entrepreneur only wants to add a few new codes, he fills out the title page, sheet E, page 1 and sheet G. If only irrelevant activities are removed from the register, it is necessary to fill out sheet E, page 2, instead of page 1. If both introduce new types of activities and remove the old ones - both sheets E. It is not necessary to list OKVED codes for other types of activities.
If the individual entrepreneur decided to change the main activity, the old code must be entered on page 2 of sheet E, on page 1 the new code should be displayed.
On the last sheet of G, a citizen of the Russian Federation, a foreigner or a stateless person, again writes his full name in Russian. And then, in the case of personal filing of documents, puts the number 1 in the column that describes the method of filing documents.
At the top, it is necessary to put down the numbers of the pages to be filled out in the format 001, 002, etc. Blank pages of the form are not printed and are not submitted to the tax office.
The application cannot be signed in advance if it is not submitted by mail, the Internet or through an intermediary. This will need to be done later in the presence of the tax inspector, who accepts the application and gives the entrepreneur a receipt on the accepted documents.
Applying for changing OKVED codes online
You can apply online through the official website of the Federal Tax Service in your personal. Adding OKVED for individual entrepreneurs in 2019, step-by-step instructions can be found on the tax service portal.
Identification information is automatically entered in the application, but in order to give the document legality, it is necessary to certify it with an electronic enhanced qualified signature. If there is no such signature or the individual entrepreneur for some reason does not have a personal account in the tax office, the process of adding OKVED codes may be stretched out and the implementation of new activities will have to be postponed.
If there is a signature, as in the case of a personal filing, the tax authority must notify the taxpayer within five working days (in practice it happens earlier) of its decision. If the application is filled out incorrectly, it is sent back to the IP with notes in the lines that need to be corrected or left blank.
If an entrepreneur does not have the time or opportunity to personally deal with changes in the classifier codes, he can entrust this activity to his trusted individual for an agreed fee or enter into an agreement with a law firm or other organization that provides services of this kind.
The price of the service is determined in a contractual manner, depending on the location of the office, its reputation and the speed of fulfilling obligations under the contract. On average, the cost of changing OKVED codes on a turnkey basis can vary from 1 to 8 thousand rubles.
The entrepreneur only needs a few steps:
- Select the person or organization of the intermediary.
- Enter into a contract.
- Certify the power of attorney in the presence of a notary.
All other actions to amend the USRIP fall on the shoulders of a trustee.
Sending an application on Form P24001 by mail
To add OKVED to IP in 2019, step-by-step instructions for mail forwarding look like a combination of personal submission and submission of documents through an intermediary.
At the first stage, the individual entrepreneur makes copies of the passport and TIN and officially certifies them with a notary.
Then you need to print the sample and fill it out by hand in block letters or download the PDF or EXCEL form on the website of the Federal Tax Service and fill in the required lines 18 in Courier New font without errors and typos.
The signed application is attached to the copies of the documents and sent by registered mail with a description of the contents. To receive a response from the tax office by mail, on sheet G of the application for amendments, you must put the number 3 "send by mail." The response from the Federal Tax Service must come no later than 5 business days.
Starting from 2014, the tax service is not obliged to issue an extract from the unified register to the entrepreneur on making changes to the OKVED codes. Instead, the entrepreneur comes to the tax office with a passport and an individual tax number and receives a sheet with a set of new codes. You can request an extract from the USRIP by submitting an application to the Federal Tax Service at the place of registration of an individual entrepreneur.
If all the data was entered correctly and in a timely manner, the procedure for re-registration of activities will not take longer than one working week. At the same time, if the entrepreneur decides to neglect it and start a new type of activity without notifying the tax authorities, he faces a fine in the region of five to ten thousand rubles. in accordance with Article 14.25 of the Code of Administrative Offenses of the Russian Federation, the abolition of tax benefits, concessions, etc.
Penalties are provided for those entrepreneurs who, within three working days from the start of a new activity, did not submit an application to the tax office by mail, in person at the Federal Tax Service or the MFC, or through a trusted private or legal entity.
The number of added and removed codes according to OKVED is not limited by law, unless they are prohibited for private business. However, individual entrepreneurs should not forget that, starting from 2017, the procedure for using cash register equipment has changed for some types of activities. And the OKVED codes corresponding to them, according to which earlier it was possible for an entrepreneur not to use the online cash register, are now not on the list.
Doing business involves the occurrence of situations of a different nature. The need to correct the information that is initially submitted to the state body may appear at any time. The changes are due to changes in the development of the economic environment. In particular, they can be associated with the types of work performed, if some of them become less profitable and the entrepreneur decides to switch his attention to more promising areas of activity. How many directions to cover, and what to develop in the first place, the entrepreneur himself has to decide.
Initially, when registering, a businessman indicates those OKVED codes that correspond to his future plans regarding the future business. Over time, they can change. There are situations when a person can develop a business in a different direction or he wants to expand his business, additionally make a profit in other areas.
Changing business activities is a legal procedure. The current regulatory legal acts do not deny the right to make such adjustments to the IP registration data. But a businessman must go through a procedure that is regulated by the legislator.
IP right for several types of activities
The procedure for registering an IP includes filling out an application. The appeal contains information about the future businessman and the planned work to make a profit. The applicant indicates the OKVED codes. They determine what activities the businessman plans to engage in.
The legislator does not make restrictions on the number of business areas. Theoretically, a businessman can choose as many directions as he needs. However, the IP does not need to specify a huge list of codes. It is recommended to limit yourself to 30 lines of business. One will be the leader. It is assumed that engaging in this type of business will bring the IP the prevailing share of returns in the form of profit.
When choosing a market sector, remember that in some of them a businessman will be able to work if he has a special state permitting act - a license, certificate of SRO, etc. It is not recommended to indicate such activities if the IP does not want to engage in them in practice.
On the part of the regulatory authorities, there is no strict supervision of the entrepreneur's OKED codes. In rare cases, orders for change or exclusion are issued. The process is voluntary.
How to add codes to expand activities
IP can add activities. This will not require objective reasons or evidence of the need for this procedure. The law does not stipulate the frequency of such manipulation. The applicant has the right to repeatedly change and add types of business. And since this procedure is free for an individual entrepreneur, he can enter additional codes as many times as he needs.
The passage of the procedure is also associated with a change in OKVED codes. They are updated every year. Types of business exclude and add. In this case, the passage of the procedure is explained by the desire of the entrepreneur to more accurately reflect the essence of his business.
The sequence of actions when adding activities is as follows:
- Creation of an application in the form developed by the Federal Tax Service;
- Preparation of acts according to the list approved by the public service;
- Transfer of the application and documented information to the tax authority at the place of registration of the individual entrepreneur.
Then the tax inspectorate checks the submitted information. The applicant receives a ready-made extract with changes in 5-7 days. The legislator did not provide for the payment of state duty for individual entrepreneurs for the adjustment.
Making an application
The procedure for adding activities does not cause difficulties in practice. Armed with the current OKVED codes, the entrepreneur will easily go through each stage. Difficulties arise when applying.
The appeal configuration was recognized as unified when initiating the process of changing registration data. The case of transformation of personal data of an individual entrepreneur or transformation of the direction of the case does not matter. An application in form 24001 is filled out when the businessman's registration data is corrected.
An appeal in a unified form is issued if errors are found in the information about the individual entrepreneur that is recorded in the USRIP.
Form 24001 - several sheets that can be selected depending on the information to be converted. The entrepreneur does not have the obligation to fill out each. When information about an individual entrepreneur changes, sheet A is drawn up. If information about the citizenship or address of a businessman is transformed, then sheets B or C are filled out (respectively). The title page is issued in each case.
When a business owner wishes to add new activities, he fills out sheet E.
The procedure for filling out the title and page E of application 24001
The title page is divided into 2 sections. The first contains information about the entrepreneur, which is also recorded in the USRIP:
- full name of the businessman;
- Register number.
This section must be filled out without taking into account changes, even if they relate to the name of the individual entrepreneur. The specified information necessarily coincides with that which is recorded in the USRIP.
The second section provides for the indication of a number - 1 or 2. The decoding is given in the note:
- IP data conversion;
- The procedure is initiated due to a previously made error.
Sheet E - "Information on OKVED codes." It is issued when an entrepreneur wants to transform the prevailing type of activity or exclude / add additional ones.
Important! The codes in the application of the entrepreneur must be indicated in the same way as in OKVED. The legislator allows the indication of only those that contain at least 4 characters. Each code can be excluded.
Sheet E can be divided into 2 subsections:
- codes that are included in the USRIP;
- codes that will be excluded from the USRIP.
When adding new types, you only need to fill in paragraph 1.2. In one procedure, the entrepreneur adds either 1 code, or 2, 3 or 4 at once.
Every entrepreneur can go through the procedure for adding new business areas. A businessman has the right to consult with tax officials at the choice of OKVED. Making a mistake in this case does not entail serious consequences. The entrepreneur has the right to find out about it and re-apply to the tax service for adjustment.
Entrepreneurial activity provides for rapid development. It is consistent with ongoing changes that may affect the IP business sector. The entrepreneur has the right to initiate the procedure for changing the OKVED codes. This authorizes the expansion of the sector of markets for doing business. How many areas of business to develop will be decided by the entrepreneur himself. The addition process does not cause difficulties and provides for the execution of an IP application.
The need to add the OKVED code arises for the organization in the event of expansion, change or addition of activities. As in the case of opening an LLC and other legal tasks, to make changes to OKVED, you can use the services of a specialized company or arrange everything yourself.
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A package of documents is submitted to the Tax Inspectorate at the place of registration of the organization. Documents are accepted both personally from the head of the LLC, and by mail, or by a third party, with a notarized power of attorney.
The procedure for making changes to OKVED is simple, however, when preparing a package of documents, several nuances should be taken into account.
Addition, change of the main or exclusion of additional types of activity of OKVED
Firstly, the question arises, were the types of activities specified and limited during the registration of the charter? If not, then there will be no need to make changes to the charter, and registration can be started immediately, by filling out a special one, to change or add OKVED to the Unified State Register of Legal Entities.
If the charter prescribed or limited the types of activities, it will be necessary to make the necessary changes to it. To do this, a new version of the charter is approved by the general meeting of founders, after which a special form R-13001 is filled out and a state duty is paid for the new version of the charter. The amount of the state duty is 800 rubles. The minutes of the general meeting should indicate which activities have been changed.
There are three options for changing OKVED in the charter: adding types of OKVED, changing the main OKVED (the main type of activity, there can be only one, therefore, only one code is put on the page), or excluding one or more OKVED.
Adding more activities:
- New types of activities are selected according to OKVED;
- Their digital characters are entered in sheet L page 1, which indicates the codes of the additional type (s) of activity.
Exclusion of additional activities:
- We determine the types of activities (they are indicated in the extract from the Unified State Register of Legal Entities) subject to exclusion;
- Their digital signs are indicated in the corresponding column on sheet L, page 2.
Change in the main activity:
- The new code of the main activity is entered in the corresponding column of sheet L page 1;
- The old code of the main activity is entered in the corresponding column of sheet L page 2;
- If necessary, we enter the old main code as an additional type of activity in the corresponding column of sheet L page 1.
A sample of filling out the R-14001 form for making changes to OKVED
Amendments to OKVED in the Unified State Register of Legal Entities
After making changes to the charter, an application is drawn up for entering a new OKVED code into the Unified State Register of Legal Entities in the form R-14001 to which it is necessary to attach a sheet with a list of new activities. If the package of documents is handed over to NI by the head personally, it is not necessary to certify the application with a notary, but if it is entrusted to an authorized person, it is necessary not only to certify the application, but also to issue a power of attorney on behalf of the director.
List of documents for changing OKVED
In the end, you should have the following list of documents for NI:
- The Charter in the new edition and the minutes of the general meeting of the founders, containing a list of changes to OKVED (if changes have been made);
- Application for registration of new OKVED codes R-14001;
- Power of attorney on behalf of the head of the LLC.
- A copy of the TIN of the organization;
- Notarized copies of passports of the head and chief accountant.
An application for changing the types of activities must be submitted within three working days from the date of the decision to change them. Within five working days, a letter with the Unified State Register of Legal Entities will be sent to the legal address of the organization, in which all the changes you specified will be made.
What can be added? At an early stage of registration, it is advisable to take care of the possibility of changing activities without entering into the charter. For this, when drawing up constituent documents, it is not necessary to strictly regulate the types of activities in the charter. In this scenario, faced with the need to change OKVED, you will simply need to make changes to the Unified State Register of Legal Entities, which is much simpler and does not require additional costs and time.
This step-by-step instruction “how to add OKVED to IP in 2018” is conceived rather as an educational program for beginners, since the registration action itself is described quite simple.
What changes can be made to OKVED for individual entrepreneurs
For an individual entrepreneur, as well as for an LLC, with the OKVED codes contained in the USRIP, four actions can be done:- add new codes without changing old ones;
- completely replace all codes;
- replace only part of the codes;
- remove some of the existing ones without adding new ones.
How to make changes to OKVED for individual entrepreneurs in 2018
To make these changes, you will need to fill out and submit it to the registration authority. If you submit in person, you will not need to notarize the authenticity of the signature on the application.The procedure for completing the application is as follows:
Page 1: fill in paragraph 1 in full. subparagraph 2.1 select the value "1".
Sheet E. Item 1 of sheet E for entering new codes for OKVED, item 2 - for deleting those already in the EGRIP. Here and below, codes with a length of at least four digits are used.
If we want to introduce a new main activity, fill in subparagraph 1.1. If not, leave it empty. Accordingly, if we want to delete the old main one, we fill out subparagraph 2.1, if we want to transfer it to additional ones, we do not fill it out.
In subparagraph 1.2, we enter all the codes that we want to enter.
In subparagraph 2.2, we indicate all the codes that we want to remove from the USRIP.
In Sheet G we indicate the desired method of obtaining documents (in person, through an intermediary, by mail), and also be sure to indicate the contact phone number and e-mail address of the applicant.
In addition to the application in the form P24001, you will need a notarized power of attorney if the individual entrepreneur does not submit it himself, but sends a courier. But then the application itself will need to be certified by a notary.
Should an individual entrepreneur change OKVED when changing activities
Quite frequent questions asked by entrepreneurs are whether there is an upper limit on the number of OKVED codes indicated in the USRIP, and whether it is necessary to change these codes if they change their activities.On the one hand, in paras. "o" paragraph 2 of Art. 5 indicates codes according to OKVED with information that must be indicated in the USRIP. At the same time, paragraph 5 of the same article instructs an individual entrepreneur to make the necessary changes to the USRIP within three days if information, including on OKVED codes, has been changed. True, how can he confirm his decision to change? The IP does not make written decisions to change anything. Most likely, the legislator hopes for the good faith of the IP.
And if the necessary changes are not made, there is a risk of getting a fine of 5,000 rubles under Part 3 of Art. 14.25 Administrative Code. Unless, of course, someone will sit and compare what the individual entrepreneur actually does, and what he has indicated about this in the USRIP. In fact, hardly anyone will catch him.
On the other hand, if an individual entrepreneur receives income from activities under a special tax regime, the type of which is not indicated in OKVED, the tax authority has the right to consider these incomes received by an individual and not an individual entrepreneur, with the appropriate tax rate. An example is in case No. A32-46885/2014:
In accordance with paragraph 2 of Article 5 of the Federal Law of 08.08.2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, the Unified State Register of Individual Entrepreneurs contains information about codes according to the All-Russian Classifier of Economic Activities. When registering as an individual entrepreneur, the taxpayer independently indicates the types of economic activity that he plans to carry out.If the type of activity is not registered in the USRIP, then an individual entrepreneur can make a corresponding change in the information and, from the date of registration of this change, begin to carry out the specified activity, taking into account the income received under the simplified taxation system.
Based on this, income from activities falling under the type of activity specified by an individual entrepreneur during registration is recognized as income received from entrepreneurial activity, and a simplified taxation system is applied to such income.
If an individual entrepreneur applying the simplified taxation system carries out activities outside the scope of the types of activities specified by the individual entrepreneur during registration, and contracts for the sale of real estate are concluded by him as 16 А32-46885/2014 by an individual, and not by an individual entrepreneur, then the income received by him from such activities are subject to personal income tax in accordance with the provisions of Chapter 23 of the Tax Code of the Russian Federation.
It is reasonable to imagine other possible problems with the tax if there is a discrepancy between the actual activities of the individual entrepreneur and those entered in the USRIP.
Since state duties are not paid when making OKVEDs for individual entrepreneurs, the application can also not be certified when personally submitted, it is easier to make the necessary changes to the USRIP to avoid possible problems in the future.
