Application to the IFNS for the addition of OKVED. The procedure for changing the OKVED

In the course of doing business, an enterprise may need to re-profile or open additional - more profitable - sources of income. Therefore, a reasonable question arises, how to add OKVED, if necessary. Since the legal entity is registered in the order, established by law, then it is they who should be guided in answering this important question.

We draw up documents: procedure

A package of documents in order to make changes to the codes economic activity firms, to form will not be difficult and unnecessary costs. For some types of business, this procedure is generally simplified by the legislator. The most difficult thing is to choose the right codes in accordance with the intended activities of the company.

To add for an LLC, you need to apply with certain documents to the tax authority that registered the legal entity. Indeed, in accordance with the law, changes or additions to new types of activities are also subject to registration and entry into the Unified Register.

A package of necessary documents

In order to obtain the right to engage in other types of activities in addition to the main ones that were originally included in the constituent documentation, one should tax service provide the following documents:

• Copies of constituent documents of a legal entity.
• Certificate of state registration enterprises and confirmation of tax registration.
• A copy of the identity document of the director or manager of the company (usually a passport).
• Sometimes a copy of the passport of the chief accountant of the company (for a notary) is required.
• Application for statutory form, the authenticity of the signature on which must be certified by a notary. If the code has already been included in the charter, then form P14001 is applied, if not, then form P13001 must be filled out.

This is the main list of documents for adding an OKVED code for an LLC. If the constituent documents do not specify the types of activities that the enterprise intends to carry out, the answer to the question of how to open OKVED will have a slightly different solution.

You will first need to hold a meeting of all the founders, confirm in writing the intention to add new codes to the charter. And in this case, the state fee (800 rubles) is already being collected. If there is only one founder, then he makes a sole decision, after which he also needs to pay mandatory fee for adding economic activities.

Registration procedure

For many firms, it will not be difficult to change or supplement the types of their economic activities, since their charter already contains all the legally permitted lists of codes from the classifier.

An application for registration of new codes is filled out by an authorized person of the enterprise, for example, the general director or the sole founder of the company in the form P14001, after which the authenticity of the signature is certified by a notary.

The application form for adding OKVED to the documents of an LLC is established by law and cannot be filled out arbitrarily. It is very important that the correct codes are entered into the specified document, which are relevant at the time of application.

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What if you need to add a new code?

Some services require, when submitting documents from the enterprise, copies of the passports of the head and accountant, for some this is not necessary, so you need to check at the place of registration whether there is a need to submit these materials along with the application and the constituent documents of the company. How to add OKVED for LLC, if the charter contains others not prohibited by law Russian Federation activities discussed above. But what if you need to make changes to the charter? For this, the legislator also provided for a certain procedure.

First, you need to hold a meeting of founders at the company, if there are several of them. In the event that the founder and manager are the same person, and there are no other participants in the management of the company, then there is no need to hold a meeting. In this case, the owner himself makes a sole decision. Accordingly, he also decides how to introduce a new OKVED for an LLC. When a decision is made at a meeting, it must be documented in minutes. It is this document, together with the constituent documents and the application, that must be sent for registration of changes.

That is, if new types of activities are added that were not provided for by the constituent documents of the enterprise at all, changes are made to the register of information about the legal entity, and changes are registered in its charter. In such a situation, it is necessary to pay the state duty.

Opening a new type of economic activity

If the task arises, how to add a new OKVED, you need to study the information provided in the classifier. The enumeration of types and codes in it is determined, depending on which business direction the company chooses. A complete list of them can be found on the Internet, using the resources that the legislator himself provides in relation to the classifier. It is important to note that although the new 2016 classifier is being introduced, even during registration, its previous edition is used.

Although some lawyers believe that there is no need to enter information about new activities of the enterprise in single register, in practice, disagreements with regulatory authorities may arise. For example, some types of business are subject to mandatory taxation only according to a certain scheme specified in the Tax Code of the Russian Federation. Based on this, you need to arm yourself with information on how to add the OKVED code and notify the tax authority of upcoming changes.

Another important nuance that you need to know in order to make all the necessary changes or additions faster. Before going to the notary to certify the application for prescribed form you need to collect the following documents:

• Order on the appointment of the General Director, adopted on the basis of the decision of the meeting of founders;
• Constituent documents (their copies);
• Documents that confirm the state registration of the enterprise;
• Information about the tax status of the enterprise.

After the notary has certified the application, you need to apply with this application in the form P14001 to the tax authority, which determines how to open OKVED for LLC, and it will issue a confirmation document on the acceptance of materials.

Activity Confirmation

The legislator implies two functions of the tax authority for the registration information of firms - changes related to information about the company (the same OKVED codes), but which do not affect changes in the constituent documents themselves, as well as changes in the information specified in the constituent documents of the company.

In the first case, the procedure is as follows:

• We submit an application in the prescribed form, after it has been brought into the proper form according to the above algorithm;
• After 5 working days, the company receives a record sheet of the Unified State Register of Legal Entities, where additional types activities.

When you need to enter information into the charter, then the procedure for adding OKVEDs is as follows:

• We provide an application for registration of changes to the constituent documents (form P13001);
• We pay the state duty (800 rubles);
• Together with copies of the constituent documents in the new edition, we send it to the tax service according to the territorial affiliation.

Perhaps the simplest and fastest step is to enter information into the register without affecting changes in the charter, but this is only possible when the company in advance, at the stage of drawing up the constituent documents, took care to include all possible and not prohibited OKVED in the text document. After the tax authority has carried out all the necessary steps for registration, the company will receive a list of the Unified State Register of Legal Entities and a new, certified charter.

We offer step-by-step instruction changes to OKVED LLC for those who:

• changes the main type of its activity;
• introduces the former additional as the main one;
• adds or excludes additional activities.

All these changes are made through the Federal Tax Service and are reflected in the Unified State Register of Legal Entities.

The OKVED code is selected from a special classifier. Details in the article Codes of activities for LLC in 2018 - 2019 - classifier. On 01.01.2017 there was a final transition to the new classifier, therefore:

• terminated OK 029-2007 (NACE, rev. 1.1), which was used for the entire period of validity only for reporting and never for state registration:
• applies OK 029-2014 (NACE, rev. 2) approved. By order of Rosstandart dated January 31, 2014 No. 14-st) 6).

Newly created (after 07/11/2016) LLCs when filling out applications for registration should immediately use OK 029-2014 (letter of the Federal Tax Service of Russia dated 06/24/2016 No. GD-4-14/11306@).

Previously created companies used the codes OKVED OK 029-2001 (NACE, rev. 1) when creating and registering changes.

Federal Law No. 248-FZ of 03.07.2016 amended the Tax Code of the Russian Federation, according to which codes according to the new OKVED2 are used to determine the possibility of using preferential taxation regimes.

Changing the main activity of an LLC: step by step instructions

Most often, members of the company are faced with the question: how to change the main activity of the LLC? So let's propose an algorithm of actions for this particular case:

1. The decision of the meeting of LLC participants to change the main type of activity is recorded in the relevant minutes.
2. The articles of association are being updated.
3. After the decision is made, an application is submitted to the registering authority in the form 13001 (approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / 25@) with a new version of the charter and a receipt for payment of the state duty.
4. The Federal Tax Service changes the information in the Unified State Register of Legal Entities, indicating the updated main activity and the details of the new version of the charter.
5. After 5 working days, a new version of the charter and a new record sheet in the Unified State Register of Legal Entities in the form electronic documents sent to the mail of the legal entity. If desired, you can get a paper document confirming the content of electronic documents.

How to change OKVED of additional types of activities of LLC

The algorithm for changing additional types of activities of an LLC is similar to the procedure for changing the main type.

At the same time, the charter changes if it was not originally written in it: "and other types of activities not prohibited by law."

If there is such a clarification in the charter, it is not required to make changes to it. However, with the exception certain types activities or the inclusion of additional types, the occupation of which requires a license, it is better to amend the charter. In the case when the charter does not change, an application is submitted in the form 14001, approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / 25@. You do not need to pay state duty.

Accordingly, changes in relation to the list of activities will be made only in the Unified State Register of Legal Entities.

Deadlines for introducing updated OKVED into the Unified State Register of Legal Entities in 2018 - 2019: how quickly changes need to be made, responsibility

Apart from the introduction of new OKVED codes for the purposes of state registration, the procedure for changing information about the types of activities of an LLC has not changed.

As before, part 5 of Art. 5 of the law "On state registration legal entities and Individual Entrepreneurs” dated 08.08.2001 No. 129-FZ requires submitting an application R 13001 or R 14001 to the Federal Tax Service within 3 days after the participants of the LLC make a decision to change the main OKVED LLC or additional ones.

Failure to fulfill this obligation may entail administrative liability of the head of the LLC under Art. 14.25 of the Code of administrative offenses RF:

• in case of missing the deadline for filing an application - under part 3 of this article;
• in case of failure to provide information and discovery of new types of activities by the regulatory authority - under part 4.

Thus, the step-by-step instruction for changing OKVED LLC 2018 - 2019 implies 3 main stages: decision-making by the meeting of participants, submission of documents to the Federal Tax Service for registration and receipt of electronic documents confirming it.

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

In the course of the company's activities, the previously selected OKVED codes may no longer be applied, or the main code is interchanged with additional ones, or added the new kind activities. In this case, the company needs to change the type of activity and make changes to the Unified State Register of Legal Entities. Consider the procedure for changing OKVED codes in the tax.

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

Step one: Preparation and highlights

• Term for changing activities

All companies have an obligation to timely 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 paragraph 5 of article 5 of 129 of the Federal Law.

• Penalty for violation of deadlines

In accordance with paragraph 3 of Art. 14.25 of the Code of Administrative Offenses, the fine for the untimely change of types of OKVED 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 Statistical Agency of the Russian Federation for compiling statistical data on the economic development of the Russian Federation. And the classifier OKVED OK 029-2014 (OKVED-2) replaced OK 029-2001, came into force on July 11, 2016.

• In what case to change the Charter of the company when changing the OKVED codes

In the event that your activities are listed in the Articles of Association of the company, and you wish to apply new code OKVED, which you did not register in this document and you do not have a clarification: "and other types of activities not prohibited by law", then in this case you need to amend the OKVED codes in the company's Charter.

If your Charter contains the wording "and other activities not prohibited by law", then in your case a new version of the Charter is not required.

• What form of application 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 R13001 with payment of a state duty in the amount of 800 rubles.

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

• Do applications need to be notarized?

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

Step two: Meeting of founders and making a decision to change codes

If a change in OKVED codes requires amendments to the charter, then it is necessary to hold a meeting of founders and decide on a change in activities. In order to fix 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 in 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 at the tax office

Before proceeding with the preparation of documents, it is necessary to order an extract from the Unified State Register of Legal Entities in the tax office, which you will need when filling out the documents and when notarizing the documents. The notary will require you to provide an extract from the Unified State Register of Legal Entities, the limitation period of which is not older than 10-30 calendar days, depending on the notary's requirement.

Recall that an extract in Moscow can be ordered both from the IFTS 46, and from any territorial tax office. In order to order an extract, you must pay a state duty in the amount of 400 rubles for an urgent extract, or 200 rubles for a non-urgent one, and provide a pre-filled application for issuing an extract. An urgent statement is provided the day after the application is submitted, a non-urgent statement is provided a week later. Any employee of the company or an individual can order an extract, without a power of attorney. If general manager company personally orders an extract, then you can not pay the state fee, but in this case the extract will be provided as a non-urgent option, only a week after the application was submitted. Therefore, ordering an urgent statement will be much faster.

Step four: Preparation of documents for changing OKVED codes

Required documents for registration of changes in case of amendments to the charter:

• It is necessary to prepare the Minutes of the meeting of the founders, which prescribes the decision to change the types of activities. The protocol is drawn up by all the founders of the company, signed by the chairman and secretary of the meeting. If there is one founder in the LLC, then instead of the 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 form R13001. The applicant is the general director of the company.

• Receipt for payment of state duty. The amount of the state duty in case of making changes to the constituent documents when changing codes in the form P13001 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.

Required documents for registration of changes without changes in the charter:

• In the event of a change in OKVED codes without making changes to the charter, you only need to fill out an application in the form P14001. The protocol/decision and the charter in this case are not submitted, the state duty 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, it is necessary to certify the application for registration of changes with 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 it will be necessary to draw up a notarized power of attorney to an authorized person. Before a visit to a notary, it is necessary to prepare all the current statutory documents, as well as newly created ones, and do not forget the extract from the Unified State Register of Legal Entities.

Step six: Submission of documents for registration to the tax office

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

State duty for change legal address LLC can be paid tax, in the terminal. The amount of the state duty is 800 rubles.

Registration in the tax office is carried out within 5 working days, as a rule, on the sixth working day, you can pick up ready-made documents. After receiving the documents to the tax inspector will give you a receipt for which you need to receive documents.

Step seven: Receipt finished documents in the tax

On the sixth business day, you must report to tax office to receive documents. If the application form and the set of documents are correctly filled out, you will receive the following documents from the tax office:

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

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

If inaccuracies or slightest errors were made during the preparation of documents, the tax authority will refuse to register changes, which most often happens when changes are registered on their own. After receiving a refusal, all the above steps will have to be re-executed and the form re-certified by a notary.

Assistance in changing the OKVED codes of the company

In order to avoid making mistakes in filling out application forms, a protocol or decision, a new version of the charter, BUKHprofi employees will provide you with the service of changing OKVED codes with making these changes to the company's constituent documents. We will draw up all the necessary documents, proceed with you to the notary, and then, by notarized power of attorney, 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!

The cost of services for changing activities

When you registered as 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. All-Russian classifier types of economic activity (OKVED) is no exception. Fresh codes entrepreneurial activity for IP you can look 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 website 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.

An individual entrepreneur reports what areas of business he will be engaged in, applies for ... To do this, in the application for registration of an individual entrepreneur indicate the types of activities in accordance with OKVED classifier(so called ).

The number of OKVED codes during registration is practically unlimited, you can enter several tens or even hundreds, but usually entrepreneurs indicate only the codes of those types of activities that they really plan to engage in.

What if over time the direction of your business has changed or a new one has been added? If the corresponding OKVED code was not declared during registration, it must be added to the documents. Necessary add business type in the state register - USRIP. Amendments to OKVED IP are registered by the tax inspectorate. It must be addressed with a special application ().

Application form for registration of IP changes

Form P24001 is filled out in the following situations:

• adding OKVED for inclusion in the USRIP;
• change of passport data of an entrepreneur-foreign citizen;
• change of citizenship of an IP-Russian or foreigner;
• change of place of residence or stay of an IP-foreigner.

If you are registered as an individual entrepreneur and at the same time are a citizen of the Russian Federation, then you do not need to report a change in passport data (last name, first name, patronymic, residence permit, obtaining a new passport). The Federal Tax Service automatically receives all this information from the migration service and enters it into the register of entrepreneurs on its own.

Thus, most often application 24001 is submitted in order to make changes to the OKVED specified during registration. Read below to learn how to add OKVED to make changes, and how to fill out an application for new types of activities.

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The addition of OKVED for IP 2018 is carried out in accordance with the Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@. This document regulates not only the procedure for opening an additional OKVED for individual entrepreneurs, but other registration procedures for individual entrepreneurs and organizations.

How to fill out an application

The R24001 form includes 9 pages, but when OKVED is added, some of them are filled out. On the first cover page, only the full name of the entrepreneur, his TIN and OGRNIP are indicated, and the reason for submitting the application is also noted:

1. due to changes in information about IP;
2. to correct errors made in previous applications, including for registration of individual entrepreneurs.

We draw up an application for adding the OKVED code to the IP

• To add the OKVED code to the IP, indicate the number "1" on the title page.
• Sheet "E" of two pages is intended to report a change in activities. If you add additional codes, but the main code of your individual entrepreneur does not change, then only page 1 of sheet “E” is filled out. If you want to exclude some codes from the register, then page 2 of sheet “E” is filled out.
• When changing the main activity, the former main code is excluded and a new main code is introduced. In this case, both pages of sheet "E" are filled out.
• Please note that you can add the OKVED code to the IP only according to the new classifier (OKVED-2), which became effective from mid-2016. If you mistakenly indicate the codes according to the old OKVED-1, then you will be denied registration of changes.
• It remains to fill out the last page - sheet "G" - indicating here your phone number and the method in which you want to receive confirmation that your OKVED codes have been changed. Do not sign the application in advance, this must be done in the presence of a tax inspector or a notary (if your representative submits form P24001 by proxy).

Otherwise, the procedure for filling out the application (font size and color, capital letters, absence of blots and errors, etc.) is similar to filling out an application in the form P21001, because they are regulated by the same Order of the Federal Tax Service.

The procedure for making changes to OKVED codes

Our step-by-step instructions will tell you how to add OKVED codes for individual entrepreneurs in 2018 on your own, without the help of professional registrars.

Step 1. Decide which codes you will add. We remind you that even if, when registering an individual entrepreneur, the codes you indicated corresponded to the previous OKVED-1 classifier, you need to add the OKVED IP 2018 code only according to the OKVED-2 classifier. The relevance of the codes can be checked by.

Step 2. Select the code corresponding to the main activity. If you simply add additional activity codes, then your main OKVED remains the same. If the direction of the business changes, then your main code will be different.

Individual entrepreneurs with employees will be required to report a change in the main type of activity to the FSS. The deadline for submitting such a confirmation certificate is no later than April 15 for the previous year. For example, if you changed the main code in 2018, then you need to report this to social insurance before 04/15/2018. Entrepreneurs doing business on their own do not report the change.

Step 3. Fill out the application and submit it to the tax office where you registered the IP. During a personal visit to the IFTS, it is not necessary to certify the application with a notary, just have a passport with you to identify the applicant. If you send form 24001 by mail or otherwise without your personal presence (for example, by proxy), then the application must be notarized.

The term for reporting a change in OKVED codes is three working days from the moment the new activity(trade or provision of services has begun), for violation of the deadline, a fine is imposed under Article 14.25 of the Code of Administrative Offenses of the Russian Federation in the amount of 5,000 rubles. The state duty for changing the types of activities of an individual entrepreneur is not charged.

Step 4: Get confirmation of the changes. Before adding OKVED to the USRIP register, you had to indicate how you want to receive confirmation: personally to the applicant; representative by proxy; by mail. The law takes five business days to register changes if you choose the method mail delivery, then this period will be longer.

We hope that our step by step instructions Adding OKVED for individual entrepreneurs in 2018 answered all your questions regarding changes to activity codes. Ask your questions in the comments. And don't miss our new articles - subscribe!