Consumer demand is fickle. Yesterday the clientele were satisfied with the services of a hairdresser, but today they went to a neighboring salon because a solarium had been opened there. To retain your audience, you need to innovate in your business. But before you thoughtlessly change or expand your scope of activity, we advise you to find out how to add OKVED codes for individual entrepreneurs in 2019, since For late changes to the Unified State Register of Individual Entrepreneurs, you can receive a fine of 5,000 rubles.

When to change codes

An entrepreneur’s first acquaintance with OKVED occurs at the very beginning of his journey - while filling out application 21001, which he submits to the Federal Tax Service when he opens an individual entrepreneur. This document includes sheet A, which is intended precisely to indicate the digital designations of the types of activities that the businessman plans to engage in. These are OKVED codes.

All registration data specified in form 21001 are entered into the Unified State Register of Individual Entrepreneurs, and they must be current at any time. Therefore, if an entrepreneur decides to add an individual entrepreneur type of activity, he is obliged to notify the tax office about the changes within three days. Other changes, for example, new surname or citizenship, the Federal Tax Service must enter it independently.

The entrepreneur selects a suitable code from OKVED - the All-Russian Classifier of Species economic activity.

In 2016, the old classifier was changed to a new one - . There is no need to worry about replacing codes added before; they will be changed without your participation.

How to choose a new code

The new classifier contains codes of 3 to 6 characters, but you can only use one that consists of 4 or more digits. Let's look at an example of how to add a type of activity for an individual entrepreneur engaged in fishing.

If you open the classifier, the very first code found for this type of activity will be 03.1. Since it cannot be entered into the register (3 digits), we select from those proposed below. Here are some options:

• 11.1 - marine industrial fishing;
• 11.2 - marine coastal fishing;
• 11.5 - fishing for the purpose of fish farming.

Code designations in OKVED-2 are arranged according to the same principle as chapters in a scientific publication. That is, the first designation 03.1 (fishing) is divided into 03.11 (sea fishing) and 03.12 (freshwater). The first is divided into several more: 03.11.1, 03.11.2 and further. Therefore, if all code ciphers from 03.11.1 to 03.11.5 suit you, you can indicate the one that includes them all - 03.11.

Adding OKVED IP in 2019: step-by-step instructions

During registration, each individual entrepreneur indicates one main type of activity and up to 50 additional ones. The main one is the one that brings the maximum income. The tariffs set for insurance of full-time employees against accidents and occupational diseases depend on it.

When the main code is changed, the taxpayer independently sends a notification to the Social Insurance Fund indicating the new type of work. The deadline for this is April 15 of the year following the reporting year. You do not need to pay taxes to the Social Insurance Fund for yourself, which means that an individual entrepreneur working without staff does not have to notify the authority about a change in type of activity.

To make changes to the register, you must submit an application in form P24001, consisting of 9 pages. There is no need to fill them all out; each sheet is intended for a specific action:

• The title page reflects information about the individual entrepreneur; everyone fills it out.
• F is also required, but fill it out only by hand with a black pen and sign it in the presence of the inspector.
• And it is needed to change the full name and birth data of foreign persons.
• B - to change the citizenship of foreigners without a fixed place of residence in the Russian Federation.
• G and D - for foreign persons to indicate information about themselves.
• B - filled out by foreigners who do not have a specific place of residence in Russia.
• The first section of sheet E is for adding OKVED.
• The second section of sheet E is for deleting unnecessary codes.

If you want to include a new occupation in the Unified State Register of Entrepreneurs, then you do not need to fill out the second page E. Only completed sheets are submitted to the inspection.

To add additional OKVED codes for individual entrepreneurs in 2019, follow the following step-by-step instructions:

• Fill title page, first page E and J.
• Print.
• Collect documents: application, passport. There is no state fee for changing entries in the Unified State Register of Individual Entrepreneurs, so there is no need to give the inspector a receipt.
• Submit documents to your “native” tax office.

If you need to exclude codes, fill out the title page, page 2 E and sheet G. If you add and exclude - the title page, both pages E and G.

Step-by-step instructions for individual entrepreneurs who need to change the main OKVED code in 2019:

• Download form P24001.
• Fill out the title page, both pages E and G.
• Print.
• Come to the tax authority with a package of documents: passport, completed application form.

How to fill out application P24001

Form P24001 must be filled out by hand or on a computer. In the first case, you need to write in capital letters with a black pen, in the second - set the font to Courier New and the height to 18 points. All letters must be capitalized, one character must be entered in one cell, last page F is filled strictly by hand with black paste.

Now let's look at how to fill out each page:

• The title page contains the personal data of the entrepreneur: OGRNIP, last name, first name, patronymic, TIN. And also the reason for submitting the document to the authority. Information must be entered without taking into account changes. That is, if the surname of an individual entrepreneur changes, you should indicate the one that is correct on this moment.
• Each page E consists of two paragraphs: 1.1 for the main code and 1.2 for additional ones. If you add additional details, fill out only the second paragraph of the first page. If you remove the code - the second paragraph of the second page. If you need to change the main code, enter the new details in the first paragraph of the first page, and the old one that needs to be deleted on the second page.
• On sheet G, hand-write your last name, first name, patronymic, contact information and select the method for receiving documents. The signature is placed in the presence of the inspector.

How to apply

To change OKVED codes, individual entrepreneurs submit an application to make changes to the register to their “native” tax office. The one that registered the opening of the individual entrepreneur. IN major cities The Inspectorate of the Federal Tax Service, for example, the 46th Inspectorate in Moscow, acts as such authorities. And in the suburbs - MCF.

There are several ways to submit documents:

How to find out about the results

When submitting documents, the inspector gives the entrepreneur a receipt for receipt of the papers and informs the date on which he must return to the Federal Tax Service for the documents. You must have your passport and issued receipt with you.

According to the law, 5 days are given to make a decision on making changes to the register. But those businessmen who ordered documents to be received by mail may wait longer - up to 9 days. Additional time goes to deliver the parcel.

Attention! Since 2014, tax authorities have stopped issuing an extract from the Unified State Register of Individual Entrepreneurs to entrepreneurs, since it is excluded from the list of those subject to taxation. mandatory extradition. You can order an extract only by yourself upon application. It is compiled in any form, so there is no need to download the form.

If an LLC or individual entrepreneur decides to engage in a new type of activity, then first of all, they need to clarify whether there is a record in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs that they can engage in this type of activity. If there is no such entry, you need to add new OKVED.

How to add a new OKVED in 2018? Here step-by-step instruction:

1. Select a new OKVED code
2. Prepare an application to add a new OKVED
3. Submit an application to the Federal Tax Service
4. Receive documents from the tax authority

Step 1. Select a new OKVED code

In 2018, a new All-Russian Classifier of Types of Economic Activities, OKVED 2, is in effect. Therefore, it is necessary to select the code for a new type of activity from OKVED 2. The old OKVED 1 has already lost its relevance and its use today is impossible.

Download the new official OKVED classifier for companies and individual entrepreneurs with convenient search (Ctrl+F):

Structure of the new OKVED codes:

• xx – class;
• xx.x – subclass;
• xx.xx – group;
• xx.xx.x – subgroup;
• xx.xx.xx – view.

The new OKVED code must consist of at least 4 characters. But it can also be 5 or 6 characters. For example, code 01.11 corresponds to the type of activity “growing grains (except rice), legumes and oilseeds.”

If an LLC or individual entrepreneur adds such a code to their registration data, then they will be able to engage in all types of activities indicated under code 01.11 up to code 01.12:

• 01.11.1 – cultivation of grain crops;
• 01.11.11 – growing wheat;
• 01.11.12 – growing barley, etc.

But an organization or entrepreneur has the right to choose a specific type of activity - for example, 01.11.11 - growing wheat. In this case, they will not be able to use other types of activities that are recommended by code 01.11.

Step 2. Prepare an application to add a new OKVED

• for LLC: application for amendments to the Unified State Register of Legal Entities in form P14001, in which it is necessary to fill out sheets 001, P and N;
• for individual entrepreneurs: application for amendments to the Unified State Register of Individual Entrepreneurs in form P24001, in which it is necessary to fill out sheets 001, E and G.

Completing the application also depends on whether you are changing your main activity or not. If there is no change in the main type of activity, and you simply add new OKVED codes, then you must put a dash in the sheet of information about OKVED codes in line 1.1.

If a decision was made to change the main type of activity and assign a new OKVED code to it, several pages of the application are filled out:

• for LLC: page 1 of sheet N - on which the code of the new main OKVED is indicated, and page 2 of sheet N - on which it is indicated which OKVED is subject to exclusion;
• for individual entrepreneurs: page 1 of sheet E - on which the new code is indicated, and page 2 of sheet E - on which the OKVED code to be excluded is indicated.

Draw your attention to! If the organization’s Charter contains a closed list of OKVED codes that can be used, then in this case, in addition to filing an application, it is necessary to make changes to the Charter. For this you need to pay a state fee of 800 rubles.

But as a rule, most organizations prefer to indicate in the Charter in the paragraph on types of activities the phrase “and other types of activities that comply with the law.” Therefore, there is no obligation for them to edit the Charter.

Payment of the state duty for filing an application to the Federal Tax Service to add or change OKVED codes is not provided for by law.

The application is signed by the head of the organization and certified by a notary. If the application is submitted by a representative of the applicant organization, the power of attorney for him must also be notarized.

Step 3. Submit an application to the Federal Tax Service

An application to add a new OKVED code must be submitted to the tax office that initially registered the legal entity. Please note that this is not the tax office in which the LLC or individual entrepreneur is registered.

List of documents required to submit an application for adding a new OKVED:

• for individual entrepreneurs: application in form P24001 and entrepreneur’s passport; if the application is submitted by a representative, a notarized power of attorney must be issued for him;
• for LLC: application in form R14001 and the decision of the founders to add a new OKVED code.

If the LLC changes its main activity, the list of documents will be larger:

• application in form P14001;
• decision of the founders to change the main type of activity;
• charter as amended (in two copies);
• receipt of payment of state duty.

Step 4. Receive documents from the tax authority

The deadline for making new entries in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs is 5 working days. After this period, the manager must again appear at the tax authority.

The individual entrepreneur will be issued a Unified State Register of Entrepreneurs with new information, and the head of the LLC will be given a Unified State Register of Legal Entities with new codes. If the LLC changed its main type of activity, it will also be given one copy of the Charter with a tax mark.

Please note that for failure to submit or late submission of an application, a fine of 5,000 rubles may be imposed on the head of an organization or individual entrepreneur.

Consumer demand for new market products is always higher than for familiar goods and services. You must always be alert and change in accordance with the needs of the audience. Do not forget that if you decide to take steps in another area, you will have to formalize a change in the type of activity of an individual entrepreneur. How to legally change the field of business and not make a mistake?

How to change the type of activity

If you decide to run new project, then first you need to find a suitable one for it. This code must be selected from the OKVED list (All-Russian Classifier of Types of Economic Activities). An individual entrepreneur who registered in 2017 must be guided by the new edition of OKVED.

OKVED code found. Information about a new type of activity must be reported to the tax service in order to make changes to legal documents (USRIP). There is nothing complicated about it. Individual entrepreneurs must fill out an application on form P24001. The form records the OKVED codes of the new and old business.

An individual entrepreneur who registered in 2018 must be guided by the new edition of OKVED.

Making changes to the Unified State Register of Individual Entrepreneurs

Step-by-step instructions on making changes to the (Unified State Register individual entrepreneurs) is quite simple. The main attention here should be paid to filling out the application for amendments:

1. We go to the Federal Tax Service website in the “Registration of individual entrepreneurs” section.
2. Download form P24001.
3. If you have doubts about the correctness of filling out the form, you can find a sample of filling out form P24001 to avoid mistakes.
4. We fill it out in a convenient way: by hand or on the computer.
5. We print out an application for changing the type of activity of an individual entrepreneur.
6. We complete the package of documents.
7. We go to the tax office where we passed.

Fill out the application

Step-by-step instructions for filling out form P24001:

1. On the first page, information about the entrepreneur is entered, where it is indicated, full name. And . We write only in capital letters and black ink.

2. The following pages are marked E:

I. Page E1 must contain information about new activity Individual entrepreneur, which is entered into the Unified State Register of Individual Entrepreneurs. This is a code that corresponds to the current classifier of economic activity of individual entrepreneurs and contains 4 digits. These are the figures for the main group of economic activity. It is not necessary to specify subgroups. This page indicates a change in the main activity. Let us remind you that there can only be one.

II. On page E2, code marks are made about the types of activities that should be excluded from the general register. The codes of the main and additional type activities.

Only codes that are added or deleted need to be filled in. Current species do not need to be included in the application.

III. If the main type of business remains, then only the codes of new additional areas need to be added to the list. Their number can be any, but no more than 50 items that are permitted by law.

IV. The number of pages with codes is printed only when completed. There is no need to print out blank pages and submit them to the tax office.

V. Application P24001 contains one more sheet, which is designated “Sheet J”. We print it out and fill it out by hand with black paste.

VI. At this point, the preparation of an application to change the type of activity of an individual entrepreneur in the Unified State Register of Individual Entrepreneurs has been completed.

Documents for the tax office

To submit information about a change in the activity of an individual entrepreneur, the following documents are required:

• completed application P24001;
• passport;

If an entrepreneur applies to the Federal Tax Service through a representative, the following must be added to the package of documents:

• power of attorney certified by a notary;
• representative's passport.

Data transfer methods

This significantly saves the entrepreneur's time. Filling out documents occurs online. The main nuance of an electronic application is the presence of an electronic signature. It must be valid on the day the data is filled out and sent by electronic file.

2. You can submit documents by mail.

We fill out the application form and complete the documents according to the step-by-step instructions described above. We put it in an envelope with a description of the contents. The letter must be issued as a registered letter, with declared value and notification of receipt.

3. Personal appeal.

When an individual entrepreneur applies personally or through a representative to the tax department, the inspector issues a receipt for receipt of documents. From this moment on, the procedure for entering information about a change in the activity of an individual entrepreneur starts. It takes 5 working days.

The procedure for changing information about the activities of an individual entrepreneur takes 5 working days.

After completing the procedure or refusing to satisfy the request, the inspector issues a corresponding document. You can receive it in person, by mail or through a representative.

Submission deadlines

It is clear that for any changes in the activities of individual entrepreneurs there are strict time frames that should not be violated. Information about the choice of a new direction in business must be provided to the Federal Tax Service within 3 days from the moment the decision is approved or the activity begins (in accordance with clause 5 of Article 5 of Federal Law No. 129). If the established deadlines are violated, the individual entrepreneur may be subject to a fine in the amount of 5,000 to 10,000 rubles (according to paragraph 3 of Article 14.25 of the Administrative Code).

To change the type of activity of an individual entrepreneur, there is no need to pay a state fee. Change your field of activity as much as you like, but don’t forget to report it to the tax office on time.

You can change your occupation at any time. Everything is quite simple if you follow our instructions. Knowing the rules for completing documentation and the deadlines for applying to the tax office, you can search for your niche as much as you like. Moreover, this is not prohibited by state regulations.

Upon state registration legal entities and individual entrepreneurs are required to indicate what and in what area they intend to engage. To make the right decision, a classifier with codes of types of economic activity (OKVED) has been published. With its help, the necessary codes are determined, which are entered into the application. At the same time, the classifier itself has practical value. It helps registration initiators get a clear understanding of the conditions of a particular business with the ensuing consequences for insurance payments, the taxation system and other issues.

What is the OKVED code

Entrepreneurial activity is carried out in many areas of the economy. The logical design of this diversity was the systematization of types of economic activities, grouped into classes and sections by industry. Each type is assigned a code that allows you to quickly and easily operate in tax, business and other document flow. As a result, the All-Russian Classifier of Types of Economic Activities with Codes (OKVED) was formed and published, corresponding to international standards.

This directory is one of the domestic classifiers containing social information and is intended for statistical analysis, accounting and planning of the economic life of the state. At the same time, it has practical significance for people starting their own business. The classifier presents the wording of all permitted entrepreneurial initiatives, indicating their codes. They outline the limits of economic jurisdiction of each type of activity, which allows you to correctly fill out an application for state registration.

Naturally, a business entity has no right to carry out activities without registered codes. Violation of this principle entails the application of sanctions. Without reference to OKVED codes, economic activity cannot be carried out.

What are the codes?

Since a newly registered individual or collective entrepreneur is assigned several statistical codes, it is advisable to understand their differences.

Statistical codes contain various information about a business entity

If previously the classifiers OKVED, OKDP (products by type of economic activity), OKUN (services to the population), OKOPF (organizational and legal forms of activity) were in effect, then from January 1, 2017, changes occurred in and with them. For example, OKUN was included in OKPD-2, and now the combined directory contains not only types of products, but also services and works.

Accordingly, in 2018, organizations and entrepreneurs need to apply the following reference books in practice:

• OKVED-2: All-Russian Classifier of Types of Economic Activities;
• OKPD-2: All-Russian classifier of products by type of economic activity;
• OKOF: All-Russian classifier of fixed assets.

To put it simply, OKVED defines the types of business, and OKPD contains a list of goods, works and services produced. These codes are required in business when necessary, and therefore their presence is mandatory. For example, when filling out tax return you need to indicate the OKVED-2 code. The importance of classifiers also lies in the fact that they can be used to vary the choice of taxation system.

How to find out online the OKVED code of a specific legal entity or individual entrepreneur

Since we live in dynamic times, constant changes are reflected in the business sphere. At any moment, an organization or individual entrepreneur may have a need for new areas of activity. Then the obligation arises to make changes to the registration documents. Accordingly, it is useful for each business entity to know about the changes taking place among its partners in order to have up-to-date information.

You can obtain information about the business status of a specific counterparty on the tax office website online. The service's hints will allow you to spend little time searching. The following algorithm for finding the required information is possible:

1. We go to the page “Information on state registration of legal entities and individual entrepreneurs” located on the official website of the Federal Tax Service of the Russian Federation.
2. Then we have the opportunity to continue the search using different criteria. First option: indicate OGRN/OGRNIP or INN. Second option: enter the name (full name for individual entrepreneurs) and region of the place of activity.
   

   In the search criteria that appears, you can choose to search for information by OGRN/OGRNIP/TIN or by the known address of registration of the enterprise or residence of the entrepreneur

3. After entering the data and check numbers posted on the page, click the “find” button and receive on the screen data about the desired individual entrepreneur.

   In addition to the desired legal entity or individual entrepreneur, the service will give you information about its namesakes, even if they are no longer active

4. To see the OKVED codes used by an organization or entrepreneur, download the extract and study it carefully.

   Data on the OKVED code for a specific organization or individual entrepreneur is usually located on the second page of the electronic statement

5. To receive a version of the extract signed with the electronic signature of the tax authorities, you can go to the service that provides the service in question in the form of an electronic document, log in (register) and repeat steps 2–4 of these instructions. The request is processed in 5–7 minutes.

   The interface for ordering an extract with an electronic signature differs from a simple one only visually - the content is identical

6. The result will be an extract with a special mark - an electronic signature.

   An extract with an electronic signature can be used for presentation in government agencies, for example, in court

Video: how to find out the OKVED code of an organization by TIN

How to choose OKVED in 2018

Determining the code that exactly corresponds to the type of activity should be approached with all responsibility. To do this, you need to carefully read the wording of the classifier by business area by referring to OKVED-2, which has been in effect since 2017. It has a harmonious logical structure and correlates with the international classification. It contains information about all permitted activities in the country. To correctly determine the OKVED code, the following are selected step by step:

• chapter;
• class (first two digits);
• subclass (third digit);
• group (fourth digit);
• species subgroup (fifth digit);
• specific type of initiative (sixth digit).

It is acceptable to choose many types of activities, but it is reasonable to state those that the organization or individual entrepreneur plans to actually engage in in the near future. There are no problems with future changes or addition of new activities to the current list.

In the application for state registrationmainindicatedonly one type. As a rule, it includes one for which income accounts for more than half of all income of a legal entity or individual entrepreneur. If it happens that non-core activities exceed the main ones in terms of income, then the OKVED code must be changed.

Video: how to select OKVED codes

What influences the choice of OKVED

The core code influences subsequent activity requirements. This may affect the taxation system, licensing of activities or tax exemption for a certain period. Also, adjustments can be made by the factor of foreign economic activity.

In addition, occupational risk in each area has a different degree. The amount of contributions to the Social Insurance Fund depends on the main type of activity. The higher the risk, the higher the deductions.

A license is required mainly for those activities that are related to state and public security. These include, for example:

• drug production,
• manipulations with chemically hazardous substances,
• issues related to aviation technology, fire safety and many other areas.

The legislator has provided for the possibility of tax holidays until January 1, 2021 for newly registered individual entrepreneurs. The benefit is provided for two years. The conditions are: the use of a simplified or patent taxation system, as well as areas of activity - social, industrial, scientific.

Video: tax holidays for individual entrepreneurs

How to change OKVED codes

In case of changes in its activities, a business entity is obliged to submit a corresponding application to the registration authority in order to record the changes. Three days are given for this. Violation of the deadline entails an administrative penalty.

When making changes, you should use the current OKVED-2 classifier.

For legal entities, the procedure may involve making changes to the company’s charter, which entails taking the necessary actions.

After submitting a properly completed application, the tax office issues documents on the change made (extract from the Unified State Register).

When changing activity codes, an application is submitted to the registrar

Amendments to OKVED codes

You can change one or more of your codes at any time when the need arises. This applies to both the main code and additional ones. The legislator did not establish any restrictions on the period of validity and the number of changes. But it is necessary to comply with the requirement of the law that with the start of a new activity, changes must be formalized within three days.

An application for amendments is submitted to the tax office at the place of registration. Different forms are used for legal entities and individual entrepreneurs. Their samples can be downloaded from the Federal Tax Service website.

For legal entities, when making changes not related to constituent documents, form No. P14001 is used. In it you need to fill out page 001 - the title page. When adding codes, fill out sheet L, clause 1. When deleting codes, you must fill out sheet L, clause 2, sheet M. On the application, you must certify the authenticity of the director’s signature. This is done by a notary, the cost of such a service is approximately 1200 rubles. For this you will need:

1. Certificate of registration in the register (OGRN) - original.
2. Certificate of registration with the tax authority (TIN) - original.
3. The Unified State Register of Legal Entities sheet instead of 1 and 2 is the original.
4. The charter (or other constituent document) together with all amendments to it is the original.
5. Extract from the Unified State Register of Legal Entities (1 month) - original.
6. The decision to appoint a manager is original.

The application form can be found on the Federal Tax Service website

If the application consists of several sheets, they are all numbered and stitched. On the back of the latter, their total number is indicated and the signature of the applicant or notary is placed.

There is no state fee for making changes. The extract is issued after five working days along with a recording sheet indicating the changes have been made.

Due to the introduction of OKVED-2, previously registered business entities may not have the same activity codes. For organizations and individual entrepreneurs, this does not entail additional hassle. Tax authorities independently update codes without initiative from entrepreneurs.

Video: adding types of individual entrepreneur activities

Confirmation of the type of your economic activity in the Social Insurance Fund

It should be noted right away that annual confirmation by the Social Insurance Fund of the main OKVED code for individual entrepreneurs, both with and without hired employees, is not required. It is also logical that a newly created organization is not required to confirm activities for the previous year. Other policyholders follow the prescribed norms.

The degree of professional risk in a particular field of activity correlates with OKVED codes and is the basis for calculating insurance premium rates in the Social Insurance Fund. General rule annual confirmation of activities carried out is established in order to determine the injury class.

The new OKVED-2 classifier did not affect the categories of degrees of professional risk. There was only a movement of their contents behind the corresponding codes.

Confirmation mechanism

Every year, before April 15, the policyholder submits an exhaustive list of documents to the Social Insurance Fund at the place of registration. Information and samples can be found on the Foundation's website. Forms are also available for download there.

Policyholder's application for confirmation of the main type of economic activity

Along with the application, a certificate confirming the main type of activity is submitted.

IP in case of registration employment contract with an employee must register within 10 days. If an entrepreneur has more than one employee, then the period begins to count from the moment labor agreement with the first of them.

In addition, a copy of the explanatory note to the application and confirmation certificate is attached balance sheet for the previous reporting year.

An example of filling out a certificate confirming the main type of economic activity

This is the general mechanism. Documents can be submitted directly to the FSS or sent by regular mail or e-mail.

Confirmation deadlines

The policyholder must be notified of the professional risk category assigned to him within two weeks from the date of submission of documents. How more dangerous species activities, the higher will be the premiums for insurance against accidents and occupational diseases, simply called “injury” premiums.

Responsibility for failure to notify the FSS

There are no sanctions for the employer for late submission of an application to establish insurance premium, but the FSS is vested with such powers in relation to the policyholder that a separate fine is not required. In the absence of initiative on the part of the policyholder, the Fund has the right to independently establish the highest tariff possible for the organization.

The right to challenge the actions of the FSS exists and is used in practice. Traditionally, you can contact the higher organization of the department. Within a month, a decision must be made to satisfy the complaint or refuse.

The Social Insurance Fund accumulates funds to provide social insurance to citizens

The universal way is to go to court. It should be recognized that it will be difficult to change the FSS decision. Only after a thorough analysis of all the circumstances can you try to appeal it and, as one of the options, appeal to the policyholder’s right to a reduced tariff.

Responsibility for conducting activities that do not comply with the selected OKVED codes

It should be noted that in the practice of business entities, the issue of compliance between real activities and the OKVED code was rarely encountered before. For the most part, codes are intended for statistical calculations, and entrepreneurs do not always evaluate them in the most serious manner. But as a result, even the confiscation of income received from illegitimate activities may occur. Of course, such a verdict from the tax inspectorate will most likely be challenged, but the incident may result in undesirable consequences.

Currently, the culture of entrepreneurship is inevitably growing due to the capabilities of the Internet. All large quantity businessmen tries to adhere to the rules of the game. In this sense, it becomes economically unprofitable to cooperate with illegitimate counterparties, because you can lose the right to a VAT refund. There are other aspects that adversely affect illegal activities.

Administrative liability is established for violation of the procedure in question. If an organization or individual entrepreneur carries out undeclared activities or intended to declare them, but did not meet the three-day deadline, then the tax inspectorate has the right to fine the violator 5 thousand rubles.

The Classifier of Types of Economic Activities (OKVED) is a good help in regulating economic legal relations. It brings logic and clarity to the actions of business entities and serves as a starting point for subsequent steps in the areas of taxes and social insurance. To legally conduct business, an economic entity is required to officially indicate the types of activities with their codes. If necessary, he can always make the desired changes to them.

Step-by-step instructions for changes in LLC activities (changing or adding OKVED codes) in 2019, including all last changes in legislation. Step-by-step instructions for changing the types of activities of a company will be useful both for independently adding or changing OKVED codes, and for familiarizing yourself with the procedure for changing OKVED codes for an LLC.

During the course of the company’s activities, previously selected OKVED codes may no longer be used, or the main code is swapped with additional ones, or added the new kind activities. In this case, the company needs to change its type of activity and make changes to the Unified State Register of Legal Entities. Let's consider the procedure for changing OKVED codes at the tax office.

How to change OKVED codes (types of activity) LLC step by step

Step one: Preparation and highlights

• Deadline for changing activities

All companies have an obligation to promptly notify the registration authority of all changes in their activities; the notification period is limited to 3 days from the date of adoption of such changes, in accordance with clause 5 of Article 5 of 129 Federal Law.

• Penalty for violating deadlines

In accordance with paragraph 3 of Art. 14.25 of the Administrative Code, the fine for untimely change of OKVED types is 5,000 rubles.

• Which classifier of OKVED codes to use

At the moment, there are 3 classifiers of types of economic activity:

OKVED OK 029-2001;

OKVED OK 029-2007;

OKVED OK 029-2014.

To determine the types of activities of the company, only one of them is used, namely OKVED OK 029-2014 . The second classifier from 2007 is used only by the Statorgan of the Russian Federation to compile statistical data on the economic development of the Russian Federation. And the OKVED classifier OK 029-2014 (OKVED-2) replaced OK 029-2001 and came into force on July 11, 2016.

• In what case should the company's Charter be changed when changing OKVED codes?

In the event that your types of activities are listed in the company’s Charter, and you want to apply a new OKVED code, which you did not register in this document and you do not have the clarification: “and other types of activities not prohibited by law,” then in this case you need to make changes to the OKVED codes in the company's Charter.

If your Charter contains the wording “and other types of activities not prohibited by law,” then in your case a new edition of the Charter is not required.

• What application form must be submitted to the registration authority when changing OKVED codes and is the state duty paid?

In the event of a change in OKVED codes with amendments to the charter, it is necessary to submit an application form P13001 with payment of a state fee in the amount of 800 rubles.

If changing the codes does not require adjustments to the charter, then it is necessary to submit an application form P14001, upon submission of which the state fee is not paid.

• Do I need to have statements certified by a notary?

All application forms, regardless of the type of OKVED code change, are notarized. This form must be certified by the general director of the company.

Step two: Meeting of founders and decision-making on changing codes

If a change in OKVED codes requires amendments to the charter, then it is necessary to hold a meeting of the founders and make a decision on changing types of activities. In order to record the changes, it is necessary to convene a meeting of the founders of the company, at which a decision will be made to change the codes; if the founder of the company acts as a single person, then the decision of the sole founder is sufficient.

Step three: Obtaining an extract from the Unified State Register of Legal Entities from the tax office

Before you begin preparing documents, you need to order an extract from the Unified State Register of Legal Entities from the tax office, which you will need when filling out documents and when certifying documents from a notary. The notary will require an extract from the Unified State Register of Legal Entities, the statute of limitations of which is no older than 10-30 calendar days, depending on the notary’s requirements.

Let us remind you that an extract in Moscow can be ordered both from the Federal Tax Service Inspectorate 46 and from any territorial tax office. In order to order an extract, you must pay a state fee of 400 rubles for an urgent extract, or 200 rubles for a non-urgent one, and provide a pre-filled application for an extract. An urgent statement is provided the next day after submitting an application; a non-urgent statement is provided a week later. Any employee of the company or individual, without a power of attorney. If CEO the company personally orders an extract, then you do not have to pay the state fee, but in this case the extract will be provided as if it were not urgent, only a week after submitting the application. Therefore, ordering an urgent extract will be much faster.

Step four: Preparation of documents for changing OKVED codes

Necessary documents for registering changes in case of amendments to the charter:

• It is necessary to prepare a Minutes of the meeting of founders, which states the decision to change types of activities. The minutes are drawn up by all founders of the company and signed by the chairman and secretary of the meeting. If the LLC has one founder, then instead of a protocol, a decision of the sole participant of the company is drawn up.

• Prepare new edition The charter of the company in two copies (the charter will need to be sewn together).

• Fill out an application on form P13001. The applicant is the general director of the company.

• Receipt for payment of state duty. The amount of state duty in case of changes in constituent documents when changing codes using form P13001 it is 800 rubles. You can pay through Sberbank or through a payment terminal, which is located on the territory of the Federal Tax Service No. 46 in Moscow, which will be much more convenient to do when submitting documents.

Necessary documents for registering changes without changes to the charter:

• In the event of a change in OKVED codes without making changes to the charter, you will only need to fill out an application on form P14001. In this case, the protocol/decision and charter are not submitted and the state fee is not paid. The applicant is also the general director of the company.

Step five: Certification of the application by a notary

Before submitting documents to the tax office, you must have the application for registration of changes certified by a notary. The applicant in this case will be the general director of the LLC, so he must personally visit a notary and certify his signature on the application. If the general director does not personally submit documents to the tax office for registration, then he will need to draw up a notarized power of attorney for the authorized person. Before visiting a notary, you must prepare all current statutory documents, as well as newly created ones, and do not forget the extract you received from the Unified State Register of Legal Entities.

Step six: Submitting documents for registration to the tax office

Registration of changes in Moscow is carried out by the only tax office No. 46, located at the address: Moscow, Pokhodny proezd, building 3, building 2 (Tushino district).

State duty per shift legal address LLC can be paid to the tax office in the terminal. The state duty is 800 rubles.

Registration with the tax office is carried out within 5 working days; as a rule, on the sixth working day you can pick up the finished documents. After receiving the documents, the tax inspector will give you a receipt according to which you need to receive the documents.

Step seven: Receiving ready documents from the tax office

On the sixth working day, you must appear at the tax office to receive documents. If you fill out the application form and the set of documents correctly, you will receive the following documents from the tax office:

• A new version of the charter, certified by the tax authorities (if a new version of the charter was submitted);

• New entry sheet in the Unified State Register of Legal Entities.

If inaccuracies or the slightest errors were made during the preparation of documents, the tax office will refuse to register the changes, which most often happens when changes are registered independently. After receiving a refusal, all the steps described above will have to be carried out again and the form must be certified by a notary again.

Assistance in changing the company's OKVED codes

In order to avoid making mistakes in filling out application forms, protocols or decisions, new editions of the charter, BUKhprofi employees will provide you with the service of changing OKVED codes with making these changes to the constituent documents of the company. We will prepare all the necessary documents, accompany you to the notary, and then, using a notarized power of attorney, we will independently submit documents to the tax authority, and after 5 working days we will independently receive all registration documents with changes and deliver them to you in finished form.An extract from the Unified State Register of Legal Entities is not required!

Cost of services for changing activities