Making changes to activities. How to choose a code to change

Changing OKVED LLC when changing activities, buying an enterprise and in other similar cases is a necessary procedure that cannot be ignored. About 90% of all legal entities pass it. Step-by-step instructions will help you go through all the steps correctly and not make mistakes.

Reasons for changing OKVED

OKVED is a Russian classifier, which contains more than 1600 codes. Each of them has its own type of activity. Starting its activity, an LLC, among other things, fills out registration documents. They contain one or more codes.

Since the organization itself chooses the type of business, then the numerical values ​​​​are not assigned, but are chosen by the applicant. One code is indicated on the first page. This is the main activity, which accounts for more than 60% of revenue. The rest are optional, and there can be as many as you like.

The tax authorities and the statistics service cannot assign codes. Based on the information you provide, they can only register the information provided to them.

It is very important to correctly fill out the registration documents. Depends on:

• tax amount;
• whether the activity is subject to licensing;
• the amount of deductions.

There are cases when the codes do not correspond to the type of activity that the organization has chosen for itself. This may be in the following cases:

• change in the type of activity of the LLC;
• buying a company;
• the main type of activity changes over time in places with one of the additional ones;
• a new activity is added.

You can change OKVED at any time that is favorable for you and continue to comply with it. The procedure for changing OKVED is quite common: about 90% of all enterprises at least once changed their type of activity. According to the Federal Law, the term for changing the code is 3 days from the moment these changes are introduced.

Change OKVED LLC

It must be remembered that in some cases the code is indicated in the Charter of the LLC. Therefore, it is necessary to make changes to the Charter. And this is possible with the payment of state duty. In this case, the application form is P13001, the fee for this will be 800 rubles.

Another thing is when there is a clause in the Charter that says: "The company reserves the right to carry out other types of activities." In this case, it is not necessary to change the Charter, and the application form to be filled out is Р14001. State duty in this case is not charged.

Regardless of the conditions under which the OKVED codes will be changed, 2 mandatory conditions must be observed:

• the general director of the company must put his signature;
• The notary must certify the document.

Procedure

Step-by-step instructions for changing the OKVED code of a legal entity:

Step one. An application is being filled out. The hint above will help you choose the form. If necessary, a meeting of founders is preliminarily convened.

Step two. Order an extract from the Unified State Register of Legal Entities at the local tax office. This paper will be required from a notary. The statute of limitations should not be more than a month. Depending on the requirements of the notary, it can be reduced to 10 days. The state duty for urgent registration of an extract is 400 rubles. If you are ready to wait five working days, then the usual state duty will be 2 times less, 200 rubles.

Step three. We are preparing documents. We will need:

• statement;
• Charter;
• OGRN certificate;
• TIN certificate;
• extract from the Unified State Register of Legal Entities;
• copies of the passport of the director or participant;
• certificates of OKVED codes in any form.

Step four. Documents must be certified by a notary. This is done by the director, he also certifies his signature on the application. If the director cannot personally visit the notary, he must draw up a power of attorney for one of the participants.

Step five. All certified documents are sent to the tax office for registration. Instead, the tax officer provides a receipt for the receipt of papers.

Step six. After seven days, you can get a certificate of receipt of new OKVED codes. This must be done as early as possible. Immediately after an enterprise or organization has taken up a new type of business. Penalties for non-compliance of the code with the types of activity will amount to 5,000 rubles.

When changing codes with amendments to the Charter of the LLC, before submitting documents to the tax service, you must:

1. Schedule a meeting of founders.
2. Make changes or create a new charter.
3. Pay state duty.

Also in seven days you will be able to receive the necessary documents with the approved version of the Charter.

On the video about changing OKVED codes

Since the easiest way to change codes is the first one, it is recommended that when drawing up the Charter, use the phrase that the company has the right to any different types of activities that are not prohibited.

When you registered as an individual entrepreneur, the application indicated the main and additional activities and codes. It's time to change them.

Changing OKVED for individual entrepreneurs - step by step instructions:

Step 1. Download a new classifier. You know that legislation changes and is updated regularly. The All-Russian Classification of Economic Activities (OKVED) is no exception. You can see the latest entrepreneurial activity codes for individual entrepreneurs here: http://base.garant.ru/185134/. For tips on code selection and your questions, see the comments.

If you have a Garant or Consultant + system installed with regular database updates, open a fresh classifier, enter your type of activity in the search and get a line with a code.

Tip: don't use Wikipedia! At the time of writing this article, the information on this site is hopelessly outdated.

Step 2. If you have several new activities, decide which one is the main one and which ones are additional ones. Only 1 activity code can be the main one for an individual entrepreneur. The number of additional ones is not limited.

Step 3Download the latest Form R 24001 from the site of the tax inspectorate: http://www.nalog.ru/rn77/forms/4163166/ (remember that the forms are also updated regularly, so it is better to download from reliable resources).

Step 4. Fill out page 1 of the form: Specify the full name, ORGIP and TIN, in paragraph 2 we put the number "1". Sheets A, B, C, D, D, E skip - leave blank and do not print.

Step 5: Fill in sheet E (page 1) of the form: In paragraph 2.1, indicate the new code of the main activity. Must be at least 4 digits. More is possible, less is not. In paragraph 2.2 you have a lot of space: you can specify 56 additional codes. We remind you that new activity codes are entered on page 1 of sheet E - those that the tax office will enter into the register to replace the previous ones.

Step 6. We fill out sheet E (page 2) of the form: by analogy with the previous one, in paragraph 2.1 we indicate the old code of the main activity. By the same principle, we fill in paragraph 2.2: we add the previous additional activities to it.

Step 7. We print out the completed sheets and sheet G (empty!) - only 4 pages. Reverse printing is not allowed. From the top in the middle, we number each sheet in this way: 001, 002, 003, 004.

Step 8. We go to the tax office and, in the presence of the inspector, fill out sheet G. Do not forget your passport.

Step 9. After 5 working days, we pick up an extract from the USRIP, and a certificate of amendment. There is no state duty for changing the OKVED code for individual entrepreneurs.

It is a fairly common phenomenon when a legal entity or an individual entrepreneur decides to replace the types of activities, and this requires a change in OKVED. This procedure is also carried out by enterprises that expand or, conversely, narrow the scope of their activities.

Legislative basis for change

Changes are being made in accordance with the Classifier (all-Russian) types of economic activity (). Such a classification has existed since 2003; the OKONKh reference book was previously used.

The change in OKVED takes place in strict accordance with the Civil Code of the Russian Federation, as well as with the Federal Law of 08.08.2001 No. 129 and the Federal Law of 02.08.1998 No. 14.

Therefore, when accepting companies, it is necessary to familiarize yourself with these regulations.

It is worth paying special attention to the fact that for some types of activities there is a need for compulsory licensing, there are also a number of special requirements:

• certain organizational and legal form;
• the size of the authorized capital, etc.

Changing OKVED codes is a standard procedure; in addition to it, additional registration may be required in other instances.

Each enterprise or individual entrepreneur during registration indicates the field of activity in which he will work. For each type of activity possible on the territory of the Russian Federation, there is a certain code, all of them are grouped in the classifier.

Information on registered enterprises is contained in. Also, all types of work and services must be prescribed in the enterprise.

The first type of activity indicated in the documents of the enterprise is the main one. In addition to the main one, there may be additional types of entrepreneurship.

What documents are required

Before changing OKVED, you should prepare a package of documents necessary for submission to the state registration authority. In addition to these documents, a standard form with a list of changes to be made is provided to the tax authority.

It should be noted that if the OKVED codes are changed at the enterprise and these changes affect the charter of the legal entity, then it is necessary to submit an application in the form No. P13001 and pay the state duty.

If such changes do not affect the charter of the enterprise, it will be enough to submit an application in the form No. P14001, and you do not need to pay a state duty.

For an LLC, first of all, a decision should be made to change OKVED, its sample for a legal entity with several founders is the minutes of the general meeting, for companies with one founder - the decision of the owner.

In addition to this document, you must submit:

1. The company's charter.
2. Information letter from the Federal Statistics Service.
3. Certificate of assignment of TIN.
4. OGRN certificate.
5. Decision or minutes of the meeting of founders of a legal entity
6. Extract from the Unified State Register of Legal Entities.
7. Application in the prescribed form.
8. The applicant's identity document.

There are several ways to provide a package of documents:

• by mail (a valuable letter with an inventory);
• via the Internet using a digital signature, using the website of the Multifunctional Center;
• in person at a regional office;
• through an authorized person.

How to fill out Form No. P14001

Asking a question, without wasting a lot of time, you should, first of all, deal with the form of the established sample, which must be submitted to the tax authority.

It is necessary to take the filling out of the application very carefully, not to allow corrections, not to put a transfer sign. According to certain rules, it is necessary to fill in numbers, dates and codes. Pages that do not fill out do not need to be printed and submitted.

If the document is filled out on a computer:

• the font must be applied Courier New;
• font color must be exclusively black;
• letters height 18 (should be capital).

When filling out by hand, it is desirable to write legibly in block letters using black ink.

Features of filling out the form p14001 when changing OKVED

In the new form No. P14001, it is imperative to fill out the title page, sections "H" and "P".

• Title page. The name of the organization, its details, TIN and ORGN codes are filled in.
• Section "H". If the enterprise expands the scope of activities, then the new codes should fit into page 1, if the legal entity decided to exclude certain types, they should be listed on page 2.

If some are excluded and others are added, both pages must be completed. In cases where the main type is replaced, a new code is written on page 1 in the “main type of activity” field, and the old code is written on page 2 in the corresponding field.

• Section "R". Information about the applicant is indicated (pages 1 and 2), which is the general director of the enterprise or a person authorized by him. On page 3, contact information is written, on page 4 - the method of obtaining documents.

After you have succeeded in changing OKVED, you need to pick up the finished documents. The process of registration is delayed, as a rule, for 5 working days. The applicant is issued a new extract.

OKVED. Which one to choose: Video

In the course of doing business, there is a need to adjust the main activity. The legislator allows the introduction of such changes in the registration data of individual entrepreneurs. In this case, the businessman undergoes a special procedure regulated by the norms of the current legislation.

Choice of activity

In the process of registering an individual entrepreneur, he chooses the types of his future activities. The legislator does not limit the number. Experts recommend choosing a maximum of 30 OKVED points. In this case, one of the species is defined as the leading one. This occupation brings the entrepreneur potentially the largest income.

Here are some tips for choosing the type of work area:

1. Keep in mind that not every activity option is authorized for an individual entrepreneur;
2. Some options can be implemented only after obtaining additional state permission (licensing, SRO certificate, etc.). If the IP does not really want to work in this area, then it is better not to include the code in the application.

Leading IP activity

The choice of the type of activity as the main one is made to achieve two goals:

1. According to it, state statistical bodies refer the entrepreneur to a specific sector of the economy and maintain a system of control and reporting;
2. He has influence over the tax system. So, UTII and PSN may be preferred by those businessmen who have chosen the types of activities approved by the legislator. Based on this, tax will be calculated.

Changing the main activity code

The entrepreneur at will transforms the main type of activity. He does not need any objective reasons or evidence of the need for this procedure.

To change the prevailing code, do the following:

1. Obtain an extract from the USRIP, which contains information about the registration of an individual entrepreneur;
2. Fill out an application in a strict form;
3. To certify the application with a notary by providing him with an extract from the USRIP, passport, TIN, registration certificate;
4. Submit an application to the tax office at the place of registration.

After 5-7 days, the applicant will receive a new extract, which has already been amended.

Making an application

The procedure for converting the main activity option is simple. The main thing that a businessman needs to do is fill out the application correctly. Let's consider the procedure in detail.

An application in the form R 24001 is filled out when the registration data of the entrepreneur is corrected. This can be a surname, place of residence, citizenship, etc. An application for this form is filled out if errors are found in the USRIP. It is also issued when the main variation of the case is changed.

Form P 24001 includes several sheets. The entrepreneur does not need to complete each. In a particular case, he selects only those that he needs. For example, sheet A - information about IP; sheet B - information on citizenship, sheet C - data on the address of the entrepreneur, etc.

When changing the prevailing variant of activity, the businessman fills in the title page and sheet E. The rest are not drawn up.

The title page consists of two sections:

1. It is filled in taking into account the data contained in the USRIP (registration number, full name, TIN)
2. The figure is indicated in accordance with the note (1 - change in information about the businessman, 2 - correction of a previously made mistake).

Then we proceed to the design of sheet E "Information on OKVED codes." By filling in the section, you can not only change the main activity option, but also add / exclude several auxiliary types. Codes are issued in accordance with OKVED. It is permissible to enter only those that include at least three characters.

It is enough to indicate the type of activity according to the OKVED code, which contains three digits (XX.X subclass), this will mean that the individual entrepreneur can also engage in other activities indicated in the group of this subclass (XX.XX group). For example, if an individual entrepreneur indicated OKVED 47.2, then he can freely engage in entrepreneurial activities in the field of other groups of this subclass: 47.21, 47.22, 47.23, etc.

When adjusting the main variant of the activity, items 1.1 and 2.1 must be completed. And first of all, a new species is indicated, and in the second - the one that is subject to exclusion. The restriction on specifying a four-digit code applies only to new types, and three-digit numbers are also subject to an exception. If the entrepreneur wants to keep the previous type of business, but as an additional one, then it must be included in clause 1.2 of the application.

When specifying the codes, a check is made according to Government Decree No. 285, since in this case the state body will send a request to the Ministry of Internal Affairs about the presence or absence of a criminal record at the entrepreneur. A positive response will be the basis for refusal to conduct the registration procedure.

The difference between the procedure for individual entrepreneurs and LLC

The procedure for changing the leading case variation for an individual entrepreneur does not have any difficulties, unlike the same actions for an LLC. The organization additionally makes adjustments to the constituent documents. At the same time, the decision of the meeting of founders with approved changes is attached to the data package transmitted to the tax office.

The second difference is that individual entrepreneurs do not pay a state fee for changing the main code, for an LLC they set a fee for adjustment. The legislator gives the entrepreneur the right to freely choose the scope of work. He can always make adjustments to the business and registration documents. To do this, the individual entrepreneur submits a completed application to the state body and waits 5 days. The result of the procedure is the issuance of an adjusted extract from the USRIP.

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 code for the main activity 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 codes are written according to which you can apply the simplified tax system and UTII, and you work only on UTII, then in this case the tax office will issue a fine for failure to submit zero declarations on 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.