The charter must contain information about what economic activity the organization intends to engage in. In the application P11001 and the Unified State Register of Legal Entities record sheet, which the Federal Tax Service issues after the formation of the company, types of activities are designated using digital codes called OKVED codes (all-Russian classifier of types of activities).
If during the operation of a company it is necessary to change the type of its activity, then you need to add or change OKVED codes for the LLC.
How to add or change OKVED in an LLC - step-by-step instructions
1. Select codes suitable for the organization from the current version of OKVED
Species classifier OKVED activities currently exists in 3 editions:
- OKVED OK 029-2001 or OKVED 1 - applied when registering companies before July 11, 2016;
- OKVED OK 029-2007 or OKVED 1.1 – used by statistical authorities for internal purposes;
- OKVED OK 029-2014 or OKVED 2 - from July 11, 2016, all registration actions, including changes in the types of activities of the LLC, are carried out only according to this edition of the classifier.
Since 2016, changes to OKVED codes can only be made in accordance with OKVED 2. If the application indicates an old version of the OKVED code classifier, then registration of changes will be refused.
2. Select an application form for changing OKVED codes
If changing or adding OKVED codes in a company requires a mandatory change in the charter, then form P13001 is used and a state fee of 800 rubles is required.
To change OKVED codes without making changes to the charter of the LLC, form P14001 is filled out and does not require payment of a state fee.
After filling out the selected application form, notify the tax office within 3 working days about changes in OKVED codes.
3. Prepare a decision of the sole participant or minutes of the general meeting on changing OKVED codes in the LLC
The introduction of additional OKVED codes for an LLC falls within the competence of the company’s participants (single or general meeting), therefore it is necessary to prepare a decision that will address the following issues:
- Addition and/or exclusion of OKVED codes. If the main OKVED code of an organization changes, then this must be written separately. Both main and additional codes OKVED in the decision is prescribed in the form of numbers, and not as a description of a new type of activity. For example, when opening a bakery store, the decision must indicate code 47.24.
- Amendments to the charter in connection with the addition of new types of LLC activities that are not provided for in the constituent document (only if there is such a need).
- Approval of the authority of the person responsible for processing changes to OKVED codes. As a rule, the applicant in this case is the director of the LLC, but it can also be any other person acting by proxy.
4. Fill out and notarize an application for changing OKVED
It is necessary to have an application in form P13001 or P14001 certified by a notary, regardless of whether the director personally submits documents to the Federal Tax Service, sends them by mail, or passes them through a proxy.
5. Submit documents on changing OKVED to the Federal Tax Service
Documents on new types of activities of the LLC, on the basis of which changes will be made to the Unified State Register of Legal Entities, must be submitted to the tax office that registered the company. In large cities, the registering Federal Tax Service differs from the one where the organization is registered. For example, in Moscow this is only the 46th tax inspectorate. You can also submit documents to the MFC, which, on the basis of Art. 9 (3) of Law No. 129-FZ independently transfers documents to the registration authority.
The package of documents for changing OKVED codes for an LLC when changing the charter includes:
- Participant's decision or minutes of the general meeting;
- A statement certified by a notary in form P13001;
- New edition of the charter or annex to the charter in two copies;
- Document confirming payment of state duty (when amending the charter) in the amount of 800 rubles.
You can prepare a payment order to pay the state duty on the official website of the Federal Tax Service. Please note that the KBK of payments when submitting documents to the tax office differs from the KBK when submitting to the MFC.
If no changes have been made to the charter, then to register a change in OKVED codes, only an application in form P14001 is submitted. As for the decision or protocol, although according to Law No. 129-FZ (Article 17(2)) it is not required to be submitted, the tax authorities still request it in order to make sure that the three-day deadline for filing documents is met.
6. Receive documents confirming the introduction of changes to OKVED in the Unified State Register of Legal Entities
5 working days after submitting documents must be received from the registration authority new leaf Unified State Register of Legal Entities, where the changed OKVED codes will be indicated. If you submitted a new version of the charter or an appendix to it, you will also be given one copy constituent document with the INFS mark.
Information about OKVED codes of organizations and individual entrepreneurs is contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, respectively (clause 1, clause 2 of Article 5 of the Federal Law of 08.08.2001 No. 129-FZ). This information is entered on the basis of applications issued during the registration of legal entities and entrepreneurs, and is subject to further changes when submitting information about new codes.
OKVED2 instead of OKVED1
On February 1, 2014, the All-Russian Species Classifier was put into effect economic activity OKVED2 (approved by Order of Rosstandart dated January 31, 2014 No. 14-st). The second edition of OKVED was in force along with the current OKVED1 (approved by Gosstandart Resolution No. 454-st dated November 6, 2001).
However, in the documents submitted to the Federal Tax Service when state registration Legal entities and individual entrepreneurs were supposed to indicate OKVED codes in the 1st edition (Order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6/25@).
OKVED codes in declarations
It is currently necessary to indicate OKVED2 in declarations. But in any case, liability for incorrect indication of OKVED codes in tax returns is not provided for by current legislation.
Find out OKVED codes by TIN
It’s more convenient to find out OKVED codes by TIN not in statistics, where you need to submit official request, and in the electronic extract from the Unified State Register of Legal Entities. This extract can be requested and downloaded in the public domain using a special service on the Federal Tax Service website. By naming the OGRN or TIN of the organization, you can obtain an extract from the Unified State Register of Legal Entities, which will show the assigned OKVED2 codes.
When registering an LLC, the founders indicate in the charter what economic activity their company will be engaged in. In the application R11001 and the Unified State Register of Legal Entities entry sheet, which the tax inspectorate issues after the creation of the company, the types of activities are indicated using digital designations or OKVED codes. Yes, codes construction organization there will be the following OKVED 2 codes: 41.10, 41.20, 43.11, 43.12, 43.29 and others.
If, during the course of its activities, an organization decides to change its type of activity to one that was not specified during registration, then it is necessary to add OKVED codes for the LLC. It is quite possible to change or add OKVED codes yourself. To help you understand the procedure for changing the OKVED codes of a company, we have compiled this step-by-step instructions for changing the types of activities of an LLC in 2019.
We invite you to study with us step by step how to change OKVED (All-Russian Classifier of Activities) codes for an LLC.
Step 1. Select codes from the current edition of OKVED
OKVED is a document developed by Rosstandart, and in 2019 only one edition is in force - OKVED OK 029-2014 or OKVED 2. But on the Internet you can still find two other editions of the Classifier that are no longer used - OKVED OK 029-2001 and OKVED OK 029-2007.
If you indicate the wrong OKVED code classifier in your application, you will be denied registration. On our website you can find current ones.
If you find it difficult to select new OKVED codes for an LLC in 2019, we recommend that you get a free consultation with professional registrars, where they will answer your questions that arise when selecting new codes.
Step 2. Select an application form to submit information about changing types of OKVED
If a change in OKVED codes in an organization entails a change in the charter, then fill out the form. For example, your charter contains the following closed list of activities:
- wholesale;
- cargo transportation;
- forwarding activities.
At the same time, there is no phrase in the charter that allows the organization to engage in other types of activities not prohibited by the legislation of the Russian Federation. Let's say you opened grocery store, Means, new code OKVED will be associated with retail trade. This type of activity is not on the list, and the charter does not stipulate the possibility of engaging in other permitted activities. In this case, changing the OKVED codes will require changing the charter and paying a state fee in the amount of 800 rubles.
Changing OKVED codes without making changes to the charter is formalized by an application and does not require payment of a state fee.
You have only three working days from the moment the corresponding decision is made to inform the Federal Tax Service about a change in OKVED codes, otherwise you risk receiving a fine of 5,000 rubles under Art. 14.25 Code of Administrative Offenses of the Russian Federation.
Step 3. Prepare the decision of the sole participant or the minutes of the general meeting on changing the OKVED codes of the company
The introduction of additional OKVED codes for an LLC falls within the competence of the company’s participants (single or general meeting), therefore it is necessary to prepare a decision that will consider the following issues:
- Addition and/or exclusion of OKVED codes. If the main OKVED code of an organization changes, then this must be written separately. Both the main and additional OKVED codes in the decision are written in the form of numbers, and not as a description of the new type of activity. For example, when opening a bakery store, the decision must indicate code 47.24.
- Amendments to the charter in connection with the addition of new types of LLC activities that are not provided for in the constituent document (only if there is such a need).
- Approval of the authority of the person responsible for processing changes to OKVED codes. As a rule, the applicant in this case is the director of the LLC, but it can also be any other person acting by proxy.
Do not forget that from the date of making the decision or drawing up the minutes of the general meeting of participants, the countdown of three working days begins, during which documents must be submitted to the tax office to register the changes.
Step 4. Fill out and notarize the application for changing OKVED codes
It is necessary to have an application in form P13001 or P14001 certified by a notary, regardless of whether the director personally submits documents to the Federal Tax Service, sends them by mail, or passes them through a proxy.
Step 5. Submit documents on changing the company’s OKVED codes to the Federal Tax Service
Documents on new types of activities of the LLC, on the basis of which changes will be made to the Unified State Register of Legal Entities, must be submitted to the tax office that registered the company. In large cities, the registering Federal Tax Service differs from the one where the organization is registered. For example, in Moscow this is only the 46th tax inspectorate. You can also submit documents to the MFC, which, on the basis of Art. 9 (3) of Law No. 129-FZ independently transfers documents to the registration authority.
The package of documents for changing OKVED codes for an LLC when changing the charter includes:
- Participant's decision or minutes of the general meeting;
- A statement certified by a notary in form P13001;
- New edition of the charter or annex to the charter in two copies;
- Document confirming payment of state duty (when amending the charter) in the amount of 800 rubles.
You can prepare a payment order to pay the state duty on the official website of the Federal Tax Service. Please note that the KBK of payments when submitting documents to the tax office differs from the KBK when submitting to the MFC.
If no changes have been made to the charter, then to register a change in OKVED codes, only an application in form P14001 is submitted. As for the decision or protocol, although according to Law No. 129-FZ (Article 17(2)) it is not required to be submitted, the tax authorities still request it in order to make sure that the three-day deadline for filing documents is met.
Step 6. Receive documents confirming the introduction of changes to OKVED codes in the Unified State Register of Legal Entities
Five working days after submitting the documents, you must receive from the registration authority a new sheet of the Unified State Register of Legal Entities, where the changed OKVED codes will be indicated. If you submitted a new version of the charter or an appendix to it, then you will also be given one copy of the constituent document marked INFS.
That's our step-by-step instruction the change of OKVED codes for LLC is completed. To reduce the risks of refusal to register changes, we recommend that before adding OKVED codes for LLC in 2019, prepare everything Required documents(decision or protocol, new edition charter, statement P13001 or P14001) c.
You will spend only a few minutes on this, and the documents will be prepared correctly and in compliance with all legal norms. You can learn how to work with the document and agreement designer in our service from this page.
From the beginning of 2019, companies need to use the OKVED-2 code classifier, which provides a detailed breakdown of codes by type of activity. Violation and use of outdated codes will result in a fine. A code book will be needed to complete registration; each type of activity is assigned its own code. Are there any changes in 2019 and what does this mean for business, is it necessary to make changes to documents and what to write in declarations? We'll tell you in our article.
Types of economic activities
Each type of economic activity has its own code. Codes with explanations are posted in the All-Russian Classifier of Types of Economic Activities (OKVED). After registering an individual entrepreneur or LLC, information about their activities is included in the Unified State Register individual entrepreneurs(or legal entities) and is stored there in the form of codes.
An enterprise is not obliged to operate in all types of activities about which it notified the tax authority upon registration. But if a business opens a new direction that is not listed among its OKVED codes, it is necessary to submit a notification application to the tax authorities. The submission deadline is no later than three working days after the start of work on a new type of activity.
You can choose a virtually unlimited number of codes, but we recommend not specifying more than 30. In addition, some activities require special permission or license. For example, production alcoholic products and provision of medical services.
Why are OKVED codes needed?
New OKVED codes
Until the beginning of 2014, the country had only one Classifier of Activities. On February 1, 2014, the second edition of OKVED came into force. The second edition was in effect on par with the first until the end of 2016.
Change of OKVED legal entity- step by step instructions 2017will be useful to any modern company. The procedure is carried out in several stages. In addition, it differs in a number of nuances. Let's study them in our article.
What to do if you need to adjust the code
In order to change the OKVED codes originally registered in the Unified State Register of Legal Entities, the company must perform the following steps:
- Fill out form P14001, approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25.
- Have the document certified by a notary.
- Prepare minutes of the meeting of founders (or decision sole founder) on amendments to the organization's OKVED codes.
- Submit the certified form P14001 to the Federal Tax Service at the place of registration of the enterprise.
It is also advisable to put a tax mark on the copy of form P14001 indicating receipt of the document.
Results
A legal entity or individual entrepreneur may need to change the OKVED codes originally contained in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs in the event of a change in types of activities, at the request of counterparties or the Federal Tax Service. To do this, you need to fill out form P14001, notarize it and submit it to the tax service.
