A new type of activity How to add a type of activity LLC: making changes to OKVED

If you decide to start a new business, which you did not report to the state when registering an individual entrepreneur or LLC, do not forget to add OKVED codes to the state register. For irrelevant information in the registry, 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 charter of the company contains a clause that the LLC can engage in any type of activity:

1. Fill out the title page and sheets H and R in the application in the form P14001. On the first page of sheet H, indicate the codes that you want to add, and on the second, those that need to be removed from the register.
2. Number and print only the completed sheets of the application.
3. Take your passport and take the application to the tax office.

The charter contains a closed list of activities and there is no one that you plan to add:

1. Enter new types of activities into the charter, or better, add the item “and other types of activities not prohibited by law” at the end of the list of activities. Then, when changing OKVEDs, you will no longer have to make changes to the charter.
2. Prepare the decision of the founder, if you are the sole owner of the business, or the minutes of the general meeting of the company's members on amending the charter. After signing the decision or protocol, have time to take the application to the tax office within three working days.
3. Fill out the title page and sheets L and M in the application in the form P13001.
4. Get the application certified by a notary.
5. Pay a state duty of 800 rubles. You can create a payment

As the business develops, the IP can either abandon any of the originally planned activities, or start developing new ones that were not previously envisaged. This is a natural process. But all these adjustments should be reflected on paper in a timely manner - they are entered into the Unified State Register of Individual Entrepreneurs (EGRIP). Each type of occupation has its own OKVED code, and a special bureaucratic procedure is provided for changing the set of these codes reflected in the USRIP.

What are OKVED codes and why are they needed

OKVED codes are combinations of numbers consisting of at leastfrom four characters and provided for each line of business in the All-Russian Classification of Economic Activities (OKVED). The state needs them for statistical accounting - it is with their help that representatives of competent state structures understand what a particular subject of economic activity, including individual entrepreneurs, is doing.

If an individual entrepreneur has employees, OKVED also affects the rates of contributions paid for them to the Social Insurance Fund.

It is clear that the IP before this may not be the case. But in such a case, the state provides for stimulating measures in the form of fines.

When an IP should add new codes

The individual entrepreneur is obliged to add the OKVED code to the USRIP for each new line of activity within three days after he actually began to engage in it. If he is convicted of violating this requirement of the law, for the first time he faces a fine of five to ten thousand rubles in accordance with Art. 14.25 Administrative Code of the Russian Federation.
The fine for late change of OKVED codes is from five to ten thousand rubles.

In the event of a repeated violation, the same article provides for punishment in the form of disqualification, which in practice means a ban on entrepreneurial activities for a period of one to three years for an individual entrepreneur.

How to add a new OKVED code: step by step instructions

When an individual entrepreneur needs to expand the list of OKVED codes, the following sequence of actions is provided:

1. Select the new OKVED code to be added. You can add several types of activity at the same time by immediately indicating them in the application. In this case, it is not necessary to write a separate application for each new code.
2. Select a submission method.
3. Prepare a package of necessary documents. The main attention is paid to the application in the form P24001.
4. In the chosen way, submit documents to the inspectorate of the Federal Tax Service (IFTS) of Russia.
5. In due time, receive an entry sheet in the USRIP, reflecting changes in the list of codes.

Selection of a new OKVED code

Corrections to the list of OKVED codes are carried out by existing IPs. So, the procedure for their selection is already familiar to each of them. After all, it also precedes the filling out of an application for state registration. In 2018, when selecting new codes, you need to rely only on the OKVED-2 classifier. All the rest were outdated a year earlier.
In the directory, a section and subsection are sequentially selected, while the digital code of the type of activity will be displayed

It is worth recalling that the OKVED code consists of at least four characters. If you wish to specify the type of activity, the classifier makes it possible to immediately indicate both a common four-character code and a narrower code with additional digits. However, neither one nor the other option will be considered an error.

Choosing a Submission Method

An individual entrepreneur can apply in the following ways:

• personally;
• through a proxy;
• by mail;
• electronic .

In the first case, a minimum set of documents is required, so this method is the least troublesome. The representative can apply only with the official power of attorney of the entrepreneur. And mailing requires notarization of documents. They are sent by letter with a declared value and a description of the attachment.

Submission of an application in electronic form is possible when the individual entrepreneur has a valid enhanced qualified electronic signature. If it is not there, a notary can also certify a digital document, but this will require additional costs and time.
You can apply for a change in OKVED codes on the website of the Federal Tax Service

Formation of a package of documents

The set of documents depends on the chosen submission method and includes:

1. Application Form P24001.
2. IP passport. For all options, except for a personal visit, a notarized copy of it is used instead of a passport.
3. Certificate of TIN assignment or its notarized copy. This document is not required everywhere, so it is better to check with the Federal Tax Service or the MFC if it is needed.
4. A notarized power of attorney, if the documents will be submitted not by the individual entrepreneur, but by his representative. Powers of attorney in simple written form are not accepted in the tax office.

The state duty for making changes to the USRIP is not charged, so you do not need to pay it and include a receipt in the package of documents.
You can fill out the R24001 form to add OKVED codes both on a computer and by hand

How to fill out the P24001 form

When filling out an application in the form P24001, you must keep in mind the following nuances:

1. Only the title page is subject to mandatory completion, where the full name, ORGIP and TIN of the entrepreneur are indicated. All the rest - only as needed. Sheets in which there is nothing to enter remain empty. In the corresponding column of the title page, when changing the OKVED codes, the number 1 is indicated.
2. When making adjustments to the OKVED list, sheet E is filled out, consisting of two pages: on page 1, the codes that should be added are indicated, on page 2 - excluded.
3. If the IP does not change the main OKVED, clause 1.1. on page 1 of sheet E is not filled out. When changing the main code (this should be the one that brings the IP the most money) in paragraph 1.1. the new main OKVED code is indicated, and the previous one - in the corresponding paragraph on page 2 of sheet E.
4. Sheet G indicates the contact number of the individual entrepreneur and his preferred method of obtaining a document on the result of providing him with public services to amend the EGRIP.
5. You need to sign the P24001 form in the presence of a tax inspector, an MFC employee or a notary public if you plan to submit documents through an attorney or by mail.

By hand, form P24001 is filled in in capital letters with a ballpoint pen with black ink. When entering data using a computer, the Courier New font is used, height 18. A sample will help you better navigate the procedure for filling out the P24001 form to change the OKVED IP codes.

To generate and send an electronic application, a special program is used "Preparation of a package of electronic documents for state registration". It can be installed on a computer from the FTS website for free use.

Video: preparing documents for changing the list of OKVED IP codes

Submission of documents

Documents are submitted to the same IFTS as for registration of IP. In most cases, this is the same inspection where the entrepreneur is registered as a taxpayer. But in large cities, this may be a separate registering inspection, such as, for example, IFTS-46 for Moscow in the capital.

Submission of documents to the MFC is possible if the center provides registration services to businesses. It is better to clarify this point in advance at the selected MFC.

Step #5: Getting Documents

You can get an entry sheet in the USRIP with a new set of OKVED codes in the same ways as you submit documents:

• in person at the IFTS or MFC;
• through an attorney;
• by mail.

The method of receipt is indicated in the application itself.

Deadline for changes

To make changes to the USRIP, including the addition of OKVED codes, the law gives the tax authorities exactly five working days. After this period, they must issue to the applicant a document confirming the provision of the service or informing about the refusal, indicating the reasons. If there are no grounds for refusal, the IP receives a record sheet in the USRIP with a new list of OKVED codes.

But when submitting and receiving documents through the MFC or by mail, you need to add time for their transfer or forwarding. And that's usually a few more days.

The procedure for amending the USRIP, in terms of the list of OKVED codes, is formal, especially if the individual entrepreneur does not have employees. But this does not mean that it can be neglected. In addition, there is nothing complicated in it. So, it remains only to do everything on time.

Before you open an IP, you need to decide on the scope of activity. There may be several of them, but you must specify the main one by selecting it from OKVED.

Restrictions on types of activity concern private security organizations, in other cases there are practically none.

The types of activity of the IP can be defined in this way:

• The main type of activity, indicating the OKVED code.
• Additional activities with codes.

When registering an individual entrepreneur, it is worth considering the possible directions that the company can deal with in the future. This will eliminate unnecessary problems and save time. But no one has the right to force an entrepreneur to work exclusively in the chosen field. An individual entrepreneur can change the types of activities at any time. To date, no state duty is charged for this service. The type of activity must be displayed in the Charter of the organization 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 to the general system or to the simplified tax system, the amount of payments will not change. When selecting activities for UTII or the patent system, it must be borne in mind that taxation depends directly on the types and their number.

Entrepreneurs often think about whether it is necessary to indicate in the statutory document those areas that require a license, but the company does not have one. The enterprise has the right to fix 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.

In order to choose the right types of activities from OKVED, an individual entrepreneur can contact lawyers. If necessary, specialists will help change the codes in the Unified State Register of Legal Entities or correct the constituent documents.

How to choose the 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 take place in accordance with the law. OKVED contains all the information about the types of activities that are allowed in a particular territory. They are broken down by industry, making it easy to find.

Also in this document, you can view all the codes that will need to be indicated when applying for opening an IP.

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 carry as much information as possible about the work and functions of the organization. For these purposes, you can use the OKVED directory, which has transcripts of various types of activities. There may be several of them, but one must be the main one. It is this type that affects the tax system.

The main activities of the IP allow the statistical authorities to attribute the entrepreneur to a specific industry in the reports. When choosing a code, an entrepreneur must take the task seriously and analyze all the consequences, since it can be used to influence the taxation system. The right choice can greatly 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 specifics:

• Ordinary.
• Activities subject to mandatory licensing.
• Areas requiring permits and approvals.

Simple activities

This includes those areas in which functions can be carried out immediately after the registration of an individual entrepreneur. No special documents are required. A businessman independently determines what property he needs, and how many staff should be recruited. 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". Choosing such an activity, the entrepreneur will need to obtain a license, which is issued by the 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 a license entails criminal or administrative liability. But a change in the types of activities of an individual entrepreneur can be carried out at any time.

Activities requiring permits

Some areas require obtaining approvals and permits from state structures and 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 chosen direction?

The law provides for the possibility to remove or add the type of activity of an individual entrepreneur. You can change both the main and additional directions. To do this, an 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 USRIP.

Changes will be made within seven business days. It is not necessary to justify the reasons for the changes, it is enough that all documents are correctly drawn up. The number of additional areas of activity can be any.

Entrepreneurs should be aware that the statistical service does not indicate a number greater than 30, so it is desirable that there be fewer referrals. By identifying priority activities, the IP will protect itself from unnecessary troubles 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.
• Manufacture and sale of alcoholic beverages, psychotropic and narcotic substances.
• Manufacture of medicines and medicines.

Do I need to report the start of business?

In order to avoid fines, the SP must know which 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 activities specified in the legislation.

A simplified taxation system can be applied by every entrepreneur whose field of activity is suitable for certain conditions.

To work in the UTII mode, the individual entrepreneur must choose the types of activities in the field of personal services, catering, retail trade, transportation and other areas. This system is applied only in the territory where it was introduced by the authorities.

Thus, entrepreneurs have the opportunity to independently consider options with the payment of tax 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 UTII will be applied. When collecting documents, it is necessary to 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 IP.

The management of companies often thinks about new activities. It can be assumed that the implementation of new types of activities implies the mandatory entry into the Unified State Register of Legal Entities of new OKVED codes. Is it necessary to do this? What documents need to be submitted to the tax office, and do they need to be certified by a notary? What is the maximum number of activities that can be added to the registry? Similar questions are quite often asked on our forum in the "" section. The answers to these questions, as well as the algorithm for adding new OKVED codes to the Unified State Register of Legal Entities, are in our article today.

Introductory information

When an organization is just being created, the main and additional types of activities are indicated in the registration application in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED). The organization determines the types of activities independently. They are reflected in the Unified State Register of Legal Entities as special codes (subclause “p”, clause 1, article 5 of the Federal Law of 08.08.01 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, hereinafter - Law No. 129-FZ). If the company starts a new activity, then new codes must be added to the state register. Let's consider aspects of this procedure in more detail. But first, let's answer two questions: when do you need to add new codes to the Unified State Register of Legal Entities and how many codes can be added to the Unified State Register of Legal Entities?

When do I need to add new codes to the Unified State Register of Legal Entities?

Legislation allows organizations to engage in any type of activity that is not prohibited by law. Moreover, the lack of information about the corresponding code of the type of activity in the Unified State Register of Legal Entities is not an obstacle to this (clause 1, article 49 of the Civil Code of the Russian Federation).

At the same time, Law No. 129-FZ requires organizations to timely (within three business days from the start of a new activity) report this to the IFTS at their location (clause 5, article 5 of Law No. 129-FZ).

How many OKVED codes can be added to the Unified State Register of Legal Entities?

The legislation does not limit the organization by the number of activities in which it can be engaged. Therefore, from a legal point of view, any number of OKVED codes can be added to the Unified State Register of Legal Entities. However, there can be only one main activity.

It should also be noted that for some types of activities, the use of special tax regimes is not allowed. So, for example, organizations that extract and sell other minerals are not entitled to apply the simplified tax system (subclause 8, clause 3, article 346.12 of the Tax Code of the Russian Federation). And "imputation" in general can be used only in relation to certain types of activities (paragraph 1, clause 1, article 346.28 of the Tax Code of the Russian Federation). At the same time, the judges note that the indication of any type of activity in the constituent documents does not mean that the legal entity will necessarily carry out this activity (Resolution of the Federal Antimonopoly Service of the North-Western District dated 09.11.04 No. A42-5179 / 04-28). This means that the presence in the charter or the Unified State Register of Legal Entities of certain OKVED codes should not restrict organizations from applying special tax regimes.

Today (in 2015), OKVED codes should be selected from the Classifier approved by the Decree of the State Standard of Russia dated 06.11.01 No. 454-st (OK 029-2001). This is confirmed by the letter of the Federal Tax Service of Russia dated 08/07/14 No. ND-3-14 / 2624. However, from 2016 this Classifier will become invalid, and the Classifier approved by the order of Rosstandart dated 31.01.14 No. 14-st (OK 029-2014) will be applied. It was originally planned that the new Classifier would be applied from January 1, 2015. But by order of Rosstandart dated September 30, 2014 No. 1261-st, this period was extended until January 1, 2016.

When should the bylaws be changed?

The procedure for adding codes to the Unified State Register of Legal Entities and the number of documents that must be filled out depends on whether the company's charter needs to be changed. The legislation does not require that the charter must necessarily list all types of activities that the organization is (or may be) engaged in (clause 4, article 52 of the Civil Code of the Russian Federation). So, the charter may say that the company has the right to carry out any activities that are not prohibited by the legislation of the Russian Federation. It should be noted that in practice this wording is most often found in the statutes. Its presence means that if the company starts to engage in new activities for itself, then nothing will need to be changed in the charter.

The legislation also allows not to indicate in the charter the possibility of carrying out any activity, but to prescribe specific types of activity in it. If the charter contains an exhaustive list of the activities of the organization, in order to start a new activity, the charter will need to be amended. The conclusions are as follows:

- if the charter allows the organization to engage in any type of activity, then to add new OKVED codes, it is enough to make changes only to the Unified State Register of Legal Entities;

- if the charter contains a closed list of activities that the organization is engaged in, and additional activities are not provided, then it will be necessary to amend the charter and register these changes in the Unified State Register of Legal Entities.

The procedure for adding codes to the Unified State Register of Legal Entities

Application preparation

As we have already said, within three working days the organization is obliged to inform the IFTS that it has started a new activity. Such a message is considered an application in the form R14001 "Application for amendments to the information about a legal entity contained in the Unified State Register of Legal Entities" (approved by order of the Federal Tax Service of Russia dated 01.25.12 No. ММВ-7-6 / [email protected], hereinafter - Order No. ММВ-7-6/ [email protected]).

Let's just say that this form has a lot of attached sheets. However, you do not need to fill them all. If we are talking only about adding OKVED codes, then you need to fill out:

- page 1 of the application;

- page 1 of sheet H "Information on codes according to the All-Russian classifier of types of economic activity" (it reflects the types of activities to be included in the Unified State Register of Legal Entities);

- sheet P "Information about the applicant" (pages 1-4).

Please note: when filling out sheet H, at least four digits of the code should be indicated (clause 1.6 of the Requirements approved by order No. ММВ-7-6 / [email protected]). That is, when choosing additional OKVED codes, three-digit codes for registration will not work.

Note that sheet H also has page 2. It is intended to reflect the types of activities that need to be excluded from the Unified State Register of Legal Entities. Therefore, if necessary, fill it out. At the same time, through mutual exclusions and additions, it is possible to replace, among other things, the main type of activity (for example, make it additional).

Blank sheets and pages are not included in the application (clause 1.11 of the Requirements approved by order No. ММВ-7-6 / [email protected]).

Certification by a notary

As a general rule, the authenticity of the signature on the application must be certified by a notary. So, on page 4 of sheet P, the applicant personally (that is, by hand) fills out the line in which he indicates his full name, and in the presence of a notary signs (clauses 2.20.5, 7.21.6 of Appendix 20 to Order No. MMV-7 -6/ [email protected]). It is not necessary to sign the application in advance.

However, there is an exception. If the application will be sent to the tax office in the form of an electronic document signed with an enhanced qualified electronic signature of the applicant, then it is not required to contact a notary (paragraph 5, clause 1.2, article 9 of Law No. 129-FZ).

Recall that the applicant for state registration of changes in the Unified State Register of Legal Entities is the head or other person who has the right to act on behalf of the organization without a power of attorney (clause 1.3, article 9 of Law No. 129-FZ).

Application Submission

You can submit an application to the tax office in any way provided for in paragraph 1 of Article 9 of Law No. 129-FZ (for example, directly to the tax office, by mail or in the form of an electronic document). Moreover, a representative can do this if he has a notarized power of attorney.

Tax authorities must register the changes within five working days from the date of submission of documents (clause 1, article 8 of Law No. 129-FZ).

Please note: to register changes in the Unified State Register of Legal Entities, you do not need to pay a state duty (clause 2, article 17 of Law No. 129-FZ). That is, when adding OKVED codes, you only need to pay for notarization of the application. And if the applicant uses an enhanced qualified electronic signature, then these costs will not need to be borne.

For individual entrepreneurs, the procedure for entering OKVED codes into the USRIP has its own characteristics. For example, an application is submitted in the form P24001. If the individual submits the application in person, then notarization of the signature is not required.

If you need to change the rules

If it turns out that the start of a new activity entails the need to amend the charter, then the procedure will be more complicated. In this case, you will need to submit more documents to the tax authorities, namely (Article 17 of Law No. 129-FZ):

— an application in the form P13001 “Application for state registration of changes made to the constituent documents of a legal entity”;

— a decision to amend the constituent documents of a legal entity;

- changes made to the constituent documents of a legal entity, or the constituent documents of a legal entity in a new edition in two copies;

- a document confirming the payment of the state fee.

Entrepreneurs are required to register their activities with the tax office. When submitting an application, they enter in the document the codes of the activity they plan to engage in - OKVED. The IFTS transmits the information received to the statistical authorities, which monitor the economic situation and the distribution of business by industry.

Amendments to OKVED codes for individual entrepreneurs in 2018

Since July 2016, newly registered entrepreneurs are required to choose activity codes in the OKVED-2 classifier, otherwise it is called OK 029–2014. For businessmen who registered earlier, the tax inspectorate automatically changed the codes from the old OKVED to new ones - you can find them out by ordering an extract from the USRIP.

Classifier structure

The OKVED-2 classifier was created to distribute all possible types of entrepreneurial activity by category. It provides for sections marked with Latin letters from A to U, which contain classes indexed by two digits, subclasses by three digits, and categories indicated by four digits.

When choosing a type of activity, go from general to specific: first select a section, then a class, and inside it - a category and type

For example, section I - "Activities of catering establishments" includes classes:

• 55 - "Provision of places of residence";
• 56 - Provision of food.

Within each section I class there are subclasses:

• 1 - "Hotel activities";
• 2 - "Providing places of short-term residence";
• and others.

What gives the choice of code to an individual entrepreneur

The choice of OKVED affects the ability to apply one or another taxation system. Individual entrepreneurs prefer to change the general system to a simplified one (STS), an imputed one (UTII) or a patent (PSN). The list of activities for which the UTII regime can be determined is limited. So, it cannot be used by firms providing legal services or notary offices. With the USN, the situation is simpler, but there are limitations there too. The chosen type of activity affects the amount of insurance premiums paid.

If, when registering an individual entrepreneur, you chose one code, and later decided to engage in another activity, you must submit a tax application and add / change codes, and this must be done within three days from the start of a new type of activity. Changing the direction of work is a frequent occurrence among entrepreneurs, so the procedure for changing OKVED is extremely simple.

An example of incorrect use of codes: when you start selling fruits with the current OKVED “Hairdressing services”, you risk getting a fine and other sanctions from the tax office

For late filing of an application for a change in OKVED, a fine of up to 5 thousand rubles is threatened. Work in a direction that does not correspond to the declared OKVED entails more serious problems: denial of VAT refunds, fines for failure to submit declarations, inflated contributions “for injuries”.

The main OKVED is one, but the number of additional codes is not limited. You can rewrite at least the entire classifier in the application.

What documents are needed to make changes

Collect a package of documents for making changes. If you go to the tax office in person, you will need:

• passport or copy;
• application P24001.

If your representative goes to the IFTS, you will have to issue a power of attorney in his name allowing you to make changes to the USRIP, and certify the signature in the application and a copy of the passport with a notary. For notarization of the signature, you will need a passport, original TIN, OGRNIP certificate and an extract from the register of entrepreneurs. The cost of the service is 1200–1700 rubles.

It is not necessary to draw up an application in duplicate - after checking the submitted documents, the tax inspector will simply issue you a receipt for their acceptance.

Changing the code of the main type of economic activity

You can change the main OKVED without fear if you work independently. But as an employer, remember that some activities are considered risky. If the selected OKVED indicates a hazardous activity, you will have to pay large contributions for employees.

If you are registered as an individual entrepreneur and change the main OKVED, then by April 15 of the year following the reporting year, you must inform the Social Insurance Fund about the changes. At the same time, the main activity is considered to be the type of activity from which the largest income was received in the previous year.

How to choose a code to change

There can be only one main OKVED, the rest are secondary. Changing the direction of work, you have to change the code. Algorithm for selecting OKVED for the main activity:

1. Open an extract from the USRIP and look at the codes indicated in it.
2. If you issued an IP before July 2016, then the codes that you indicated under OKVED-1 should be automatically replaced with new ones from OKVED-2. If for some reason the extract contains old data, independently correlate them with the OKVED-2 classifier using the comparative tables.
3. Select a new key activity code according to OKVED-2 within four digits.
4. Check if the new direction is subject to licensing and if additional information is needed to indicate it.

For example, you were engaged in dog training, and then you decided to open a veterinary clinic and you understand that it will bring more income. So, apply for a change in OKVED. Training belongs to code 96.09 - Provision of other services, and veterinary activities - to code 75.00 with the same name. At the same time, a license is required to open a veterinary clinic.

How to fill out an application, sample filling

The current application form can be downloaded from the website of the Federal Tax Service and filled out in one of the following ways:

• handwritten in black ink, printed in capital letters;
• on a computer in Courier New font;
• using the program "Preparation of a package of documents for state registration".

In total, there are 9 sheets in the P24001 form, but you do not need to fill out everything. To change the main OKVED, the following are required:

• title page with information about the entrepreneur;

  When applying for a change in OKVED, indicate your data on the title page

• sheet E, page 1, clause 1.1 (enter a new OKVED);

  In application R24001, the first page of sheet E is intended for entering new OKVED codes

• sheet E, page 2, paragraph 2.1 (enter the old code);

  In application R24001, the second page of sheet E serves to exclude old OKVED codes

• sheet J.

  Sign an application for changing OKVED in the presence of a tax inspector - this way you will avoid the cost of notarizing documents

Use the program "Preparation of a package of documents for state registration" if you are afraid of making mistakes when filling out the application manually. Procedure for automatic filling:

1. Download the download file of the program from the website of the tax office.
2. Open the program and click on the "New Document" button. Select the type of application - Р24001.

   In the program for automatic generation of documents, you can fill out not only the form to replace OKVED, but also other applications

3. Fill out the title page and go to the "Sheet E" tab. Click on the "Add sheet" button - on the right.

   The number of sheets E in the application P24001 is not limited - sheets can be added in the program as codes are entered

4. Fill in paragraphs 1.1 and 2.1 to change the main OKVED or 1.2 to enter additional codes.
5. Go to the "Sheet G" tab and enter your contacts - phone number and e-mail.

   It is necessary to check the correctness of the applicant's e-mail address and phone number - the tax office uses the data to inform about the status of the service

6. Click on the "Print" button with the printer to save or print the document.

Having prepared the document, you can bring it to the tax office in person or sign it using the Program for preparing electronic documents and hand it over to the inspector automatically. Sending an electronic application online is possible only if you have access to the personal account of the individual entrepreneur and an electronic signature.

To work in the program:

1. Download the installation file from the website of the tax office.
2. Install and open the program.
3. Select the type of application: Р24001.
4. Fill in the fields “Tax authority code” and “Applicant data”.

   The program for automatically signing an application for a change to OKVED warns of errors made during the entry of IP data

5. Download the application form and fill it out.
6. Open the application in the program by clicking "Add", then click the "Sign" button.

   A completed application template for changing OKVED codes must be added to the electronic signature program

7. Select the desired signature and click Generate.

   When a package of documents for the tax office is generated, it will be automatically archived

8. Upload the finished package of documents to the personal account of the individual entrepreneur in the "Services - Making changes to information" section.

   You can send documents certified by an electronic signature to the inspection directly through the personal account of the entrepreneur

9. Click the Submit button.

The next day you will receive a notification of acceptance of the application.

A sample of a completed application to change the main OKVED - download.

Video: how to fill out an application to change OKVED IP

Change of additional activity codes

The number of additional codes for an entrepreneur is not limited. You can enter 57 codes on one sheet, and then add new sheets. Be careful - excessive codes threaten with fines and sanctions from the tax.

If the OKVED contains codes by which the simplified tax system and UTII can be applied, and you work only on UTII, then in this case the tax inspectorate will issue a fine for failure to submit zero declarations for the simplified tax system.

To add additional codes without changing the main activity, fill out the following sheets of the P24001 application:

• sheet 1 (title);
• sheet E, page 1, clause 1.2 (add new codes);
• sheet G, page 1.

Write only new activity codes on sheet E - those that are already indicated will be automatically saved in the information.

If one of the selected codes relates to the fields of education, medical care, parenting or culture, you may be required to provide a certificate of no criminal record (FZ No. 129, art. 22.1). Usually, the IFTS requests a certificate directly, but to speed up the procedure, you can submit the document yourself.

To exclude unnecessary codes, fill out sheet E, page 2, clause 2.2. If you wish, you can make several changes at the same time - to do this, fill in all the sheets on which the data will be changed.

Photo gallery: sample filling Р24001

Fill in the information about the entrepreneur on the title page Enter in Sheet E additional codes that you will add to the existing ones On sheet G, select how you will receive the answer and put your signature

Submission of documents for changing OKVED codes

No state fee is charged for making changes to OKVED. You just need to bring an application to the tax office, where the IP was registered.

Application methods:

• personally or through a representative - discussed above;
• online, through a personal account on the website of the Federal Tax Service of the Russian Federation - discussed above;
• sending by Russian post.

To send documents by mail, flash and notarize the application and a copy of the passport. When excluding / adding additional codes, it is not necessary to certify a photocopy. Check that the application is dated, stamped and signed, and send the package by certified mail with a notice and description of the attachment.

The term for making changes is 5 working days. You can pick up new documents by contacting the tax office with a passport and a receipt from the employee confirming the acceptance of the application. The inspector will issue:

• EGRIP record sheet;
• extract from the USRIP with new codes.

When the tax authority may refuse to amend the OKVED

In practice, refusals are rare, usually given for technical reasons. If the inspector reports that you are denied making changes, ask him to provide a written decision on the refusal indicating the reason, the signature of the person who made the decision, and the stamp of the Federal Tax Service.

Possible grounds for refusal:

• providing an incomplete set of documents;
• incorrectly completed application;
• documents are not notarized or certified with errors;
• signature of an unauthorized person in the application for changing OKVED.

After receiving a reasoned refusal, eliminate the reason and resubmit the application. When you come to the tax office in person, you can ask the inspector to look through the papers for errors - most IFTS employees are sympathetic to such requests.

I run my own business and I understand how difficult it is to decide to open a company. Therefore, I create informative articles about business that help to understand the essence of the organization of the process. And as a hobby, I write about travel, animals, as well as about the work of various gadgets and computer programs.