Changing the OKVED codes. Entering additional OKVED codes for LLC

In the course of doing business, there is a need to adjust the main activity. The legislator allows such changes to be made to the registration data of IP. At the same time, the businessman goes through a special procedure, regulated by the norms of the current legislation.

Activity Choice

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

We present some tips on choosing the types of work areas:

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

Leading option of IP activities

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

According to him, state statistics bodies classify the entrepreneur as a specific sector of the economy and maintain a monitoring and reporting system;
He has influence on the tax system. So, UTII and PSN may be preferred by those businessmen who have chosen activities approved by the legislator. With this in mind, tax will be calculated.

Change of the main activity code

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

To change the prevailing code, do the following:

Obtain an EGRIP statement, which contains information on the registration of individual entrepreneurs;
Make a statement in a strict form;
To certify the application with a notary, providing him with an extract from the Unified State Register of Enterprises, passport, TIN, certificate of registration;
Submit an application to the tax office at the place of registration.

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

Application Form

The procedure for transforming the main activity option is simple. The main thing a businessman needs to do is fill out the application correctly. Consider the design procedure in detail.

An application in form P 24001 is filled in when adjusting the registration data of the entrepreneur. This can be a surname, place of residence, citizenship, etc. An application on this form is filled in if errors are found in the USRIP. It takes shape when the main variation of the case.

Form P 24001 includes several sheets. An entrepreneur does not need to fill out each. In a particular case, he chooses only those that are necessary for him. For example, sheet A - information about the IP; sheet B - information on citizenship, sheet C - data on the address of the entrepreneur, etc.

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

The title page consists of two sections:

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

Then we proceed to the design of sheet E “Information about codes on OKVED”. By filling out the section, you can not only change the main activity option, but also make / exclude several auxiliary types. Codes are issued in accordance with OKVED. Only those that include at least three characters are allowed.

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

When adjusting the main business option, paragraphs 1.1 and 2.1 are to be completed. Moreover, in the first place a new species is indicated, and in the second - the one that is subject to exclusion. The restriction on indicating a four-digit code applies only to new types, and three-digit numbers are subject to exclusion. If the entrepreneur wants to leave the previous type of business, but as an additional one, then you need to add it to paragraph 1.2 of the application.

When indicating the codes, a check is carried out according to Government Decision No. 285, since in this case the state body will send a request to the Ministry of Internal Affairs about the presence or absence of a criminal record from the entrepreneur. A positive answer will be the basis for the refusal to conduct a registration procedure.

The difference between the procedures for IP and LLC

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

The second difference is that IPs do not pay the state fee for changing the main code; for LLCs they set a fee for adjustment. The legislator gives the right to the entrepreneur to freely choose the scope of work. He can always make adjustments to business and registration documents. For this, the IP passes the completed application to the state body and waits 5 days. The result of the procedure is the issuance of the corrected extract from the USRIP.

If the organization decided to start a new activity, it is necessary to inform the tax authorities about this by adding the OKVED codes (the all-Russian classifier of types of economic activities) to the USRLE. Read our instructions on how to add OKVED for LLC in 2019.

Attention! If you do not enter the new codes into the register on time, the officials will give you a warning or impose a fine of 5,000 rubles (according to Article 25 of the Law on State Registration No. 129-FZ and Article 14.25 of the Code of Administrative Offenses).

When it is necessary to make changes according to OKVED

The organization indicates codes by type of activity upon registration, thereby stating the scope of the activity in which it will operate. If the current organization decides to open a new and / or close the previous direction, it will be necessary to tell the state about this and secure the current OKVED codes. In 2019, the codes are in one OKVED document OK 029-2014.

STEP 1. Decide to add a list of OKVED codes

Before you change your activity or open a new direction, document your decision. If the company has one founder, he alone decides on this. If there are several founders, the minutes of the founders meeting are drawn up.

Solution Design:

oKVED code is added / excluded;
changes are made to the Charter (if it is accepted in the Charter that the company can conduct any legal activity, no changes are necessary);
the person responsible for processing the code changes is selected.

STEP 2. Select a change code application form

The organization submits an application to the Federal Tax Service in the form of P13001 or P14001. The choice of application form depends on your Charter:

Application Form P130001 filed if certain types of activity are specified in the Charter of the organization. You will have to pay the state fee of 800 rubles.
Application Form P140001 filed if the charter of the organization states that it can conduct any activity that is not prohibited in the Russian Federation.

STEP 3. Fill out the code change application. Assure with a notary

When we have decided on the application form, you need to fill it out.

Form P130001: fill in the title page, on the sheet “L” write the added codes and exceptions. Information on the applicant is filled out on sheet “M”.
Form P140001: fill in the title page, on sheet “H” indicate the changing codes, on sheet “P” we enter information about the applicant.

We certify the paper at the notary. This is a must., even if the director will hand over documents to the tax.

STEP 4. Submit your documents to the tax office.

We hand over the documents to the tax office where the registration of the LLC took place. Also, the MFC accepts the package of documents.

Important! Since the execution of the protocol, the application deadline is 3 business days. In case of violation of the deadline a fine of 5,000 rubles is possible.

The necessary documents are divided into two types. If the code is added with changes to the charter, serve:

application in the form of P130001;
the decision of the founder or the minutes of the meeting of participants on amendments to the Charter and adding a new code;
new charter in 2 copies;
receipt of state duty 800 rubles.

If the code is added without changes to the charter:

application in the form of P140001;
the decision of the founder or the minutes of the meeting of participants to add the code;
in this case, there is no need to pay state duty.

STEP 5. Take the documents

All changes fall into the register within 5 business days. After that, contact the tax office for a current extract from the register and a copy of the charter with a tax mark. If you submitted documents through the MFC, the time limit for making changes may be extended.

The process of making changes does not take much time if you do not make mistakes. Thanks to step-by-step instructions, any legal entity can open a new type of activity. The main thing is not to master a new direction until its legality is confirmed.

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When registering an LLC, the founders choose areas of future activity, which are divided into main and additional. In the process of business development, there may be a need to make changes to OKVED. This procedure is regulated by the legislator.

The process differs from that provided for IP in 2016. This is mainly due to the fact that the organization has the principle of collective decision-making, as well as a change in the sphere of entrepreneurial activity entails the inclusion of reforms in the charter.

Documentation for changing OKVED

Before initiating the procedure for changing the OKVED, a documentation package should be collected for transfer to the Federal Tax Service:

passport of the head of the organization;
TIN of the head;
an order to appoint an acting leader;
extract from the register;
the organization’s charter in the current version (in the case of introducing transformations in 2 copies);
OGRN and TIN LLC.

The decision to change the FEA codes in the organization in the current 2016 is taken collectively. Therefore, before submitting documents to the tax service, it is required to hold a meeting of participants or to accept a verdict for the sole participant. Based on the results of the meeting of the governing body of the legal entity, a protocol is drawn up proving the adoption of the relevant decision, or a sole decision of the participant is formed.

The collected data is transmitted to the territorial body of the Federal Tax Service along with the application. Such an appeal in 2016 is provided only by the head of the LLC. The signature of this person is notarized.

The appeal is drawn up in the form of P13001. This statement consists of several sheets. In each case, it is not necessary to hem them all. The applicant selects only those that are needed in a particular case. For example, a step-by-step instruction when changing activities involves making an application consisting of a title page, as well as H and R.

This form is used when changing other information about the legal entity (name, address, etc.).

General rules of procedure

Changing OKVED in 2016 provides for the following step-by-step instructions:

Selection of new codes reflecting the activities that the legal entity will conduct.
Registration of the application, the formation of a package of documentation for the IFTS.
Notarization of documents and applications.
Transfer of the collected data to the tax office.

The process of checking the submitted information takes 5 business days. Based on the results of the procedure, the applicant is issued an extract from the Unified State Register of Legal Entities, as amended.

When choosing business areas, keep in mind that for certain types of work additional permissions (licenses, certificates of self-regulatory organization) will be required. Even after making the appropriate changes to the foreign economic activity codes, the LLC’s functioning in these areas will not be recognized as legal without relevant acts.

Ready-made application forms are on the Internet. Also, the form can be obtained from the tax office.

For LLC, there are two options for making changes, depending on the wording used in the charter. If this constituent act stipulates that the organization has the right to work in each sector of the market, then it is not necessary to introduce transformations.

Some charters list specific activities carried out by the LLC. This situation implies the need for additional operations - the inclusion of changes in the constituent documentation of the organization.

With this wording, the list of acts for the OKVED transformation is expanded, a new edition of the charter is added with the indication of the current codes.

In addition, the applicant must pay the state fee for operations to amend the constituent documents in the amount of 800 rubles. The payment is confirmed by the receipt.

In order to avoid re-introducing changes to the charter in connection with the change of codes, the following wording is added: “and other types of activities not prohibited by the current legislation of the Russian Federation”.

Terms and cost of the procedure

The procedure itself in 2016 lasts 5 business days. This period is given to the tax office to verify the documentation submitted by the applicant. In addition, time is added to collect the necessary information for the tax office. Plus, a notary certificate of application and acts.

The legislator establishes the period during which the head of the LLC applies to the tax authority to initiate the procedure for changing activities - 3 days from the date of the decision. The expression of will is expressed in writing in the form of a protocol. From the moment of preparation to the appeal to the tax service no more than 3 days should pass.

Otherwise, the offender is fined. In 2016, the amount is 5 thousand rubles (Article 14.25 of the Administrative Code of the Russian Federation).

The introduction of a state duty for a change, exclusion or transformation of the prevailing type of functioning is not provided. The exception is cases when it is additionally required to add changes to the charter of the organization. The applicant must pay 800 rubles for these operations.

When converting OKVED ciphers, you will need to contact a notary public to verify the signature of the head. These services are provided on a reimbursable basis. Additional expenses arise if the statement is not submitted personally by the head of the organization, but by a representative. The power of attorney is also notarized.

In addition, the price may increase with the assistance of a legal assistant.

OKVED conversion options

In practice, different situations may arise - there will be a need to add new additional codes, exclude part of the previously existing OKVED or change the prevailing sphere of functioning. The step-by-step instruction in the case of exclusion, addition or replacement is slightly different in terms of registration of the application.

Change master code

The main OKVED reflects that sphere of functioning which brings LLC the greatest income.

Upon a change in circulation, the following sections are drawn up:

Title (paragraph 1.1, 1.2, 1.3) - in paragraph 2 the figure 1 is affixed;
Sheet H (page 1) - p.1.1 - updated OKVED;
Sheet H (p. 2) - p.2.1 - the main code, which is subject to liquidation;
Sheet P - data on the applicant.

You do not need to enter other codes in the statement of the legal entity. Numbers fit left to right from the first cell. The cipher consists of 4 characters. This requirement is established by the legislator.

To change the main code, choosing from an additional one in 2016, the applicant is required to fill out the application as follows:

Sheet H (p. 1) - p.1.1. - the previous auxiliary code is entered;
Sheet H (p. 2) - p.2.1. - the previous core code, clause 2.2. - former optional cipher.

How to add additional code

To add auxiliary codes, you must follow the steps below to complete the application:

Title page;
Sheet H (p. 1) of paragraph 1.2 - an additional cipher.
Sheet R.

Thus, the indicated codes are added to the existing ones.

How to remove codes

To exclude unnecessary codes in 2016, the application is filled out according to the following sample:

Title page;
Sheet H (p. 2) - p.2.2 - additional code, which is subject to liquidation;
Sheet R.

In this case, the requirement for a 4-digit code does not apply. OKVED should be indicated in exact accordance with the way they are recorded in the extract from the register.

Consumer demand is changeable. Yesterday, the clientele was satisfied with the services of a hairdresser, and today they went to a nearby salon, because they opened a solarium there. To keep the audience, you need to make new things to your business. But before you thoughtlessly change or expand the scope of activity, we advise you to find out how to add OKVED codes for IP in 2019, since for delayed amendments to the USRIP, you can get a fine of 5,000 rubles.

When to change codes

The entrepreneur’s first acquaintance with OKVED occurs at the very beginning of the journey — during the filling out of application 21001, which he submits to the IFTS when he opens the IP. This document includes sheet A, intended just 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 Enterprises and they must be relevant at any time. Therefore, if an entrepreneur decided to add a type of IP activity, he is obliged to notify the tax inspectorate of changes in three days. Other changes, for example, a new surname or citizenship, must be made by the Federal Tax Service on its own.

The entrepreneur selects the appropriate code from OKVED - the All-Russian classifier of types of economic activity.

In 2016, the old classifier was changed to a new one -. It is not worth worrying about replacing codes added before, they will be changed without your participation.

How to pick up 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 IP 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 in the register (3 digits), we select from the ones proposed below. Here are a few options:

11.1 - marine industrial fisheries;
11.2 - marine coastal fisheries;
11.5 - fishing for fish farming.

The code designations in OKVED-2 are located on the same principle as the chapters in the scientific publication. That is, the first designation 03.1 (fishing) is divided into 03.11 (marine fishing) and 03.12 (freshwater). The first is divided into several more: 03.11.1, 03.11.2 and beyond. Therefore, if all code ciphers from 03.11.1 to 03.11.5 are suitable for you, you can specify the one to which they all belong - 03.11.

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

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 rates established for insurance of regular employees against accidents and occupational diseases depend on it.

When changing the main code, the taxpayer independently sends a notification to the FSS indicating the new type of work. The deadline for this is April 15 of the year following the reporting year. It is not necessary to pay taxes to the FSS for itself, which means that an individual working without personnel should notify the authority about the change in the type of activity.

To make changes to the registry, you must submit an application in the form P24001, consisting of 9 pages. You do not need to fill them all, each sheet is intended for a specific action:

The title reflects information about the IP, it is filled with everything.
Well also required, but fill it only by hand with a black pen and sign in the presence of an inspector.
And it is needed to change the name and birth data of foreign persons.
B - for changing the citizenship of foreign persons without a specific place of residence in the Russian Federation.
G and D - to indicate information about yourself by foreign persons.
B - filled in 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 USRIP, then you do not need to fill out the second page E. Only filled sheets are submitted to the inspection.

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

Fill in the cover page, first page E and G.
Print out.
Collect documents: application, passport. State duty for changing entries in the Unified State Register of Enterprises is not charged, so you do not need to give a receipt to the inspector.
Submit documents to the "native" tax.

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

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

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

How to fill out application P24001

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

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

The personal data of the entrepreneur are indicated on the title page: OGRNIP, last name, first name, middle name, TIN. And also the reason for submitting the document to the authority. Information must be entered without regard to changes. That is, if the name of the IP changes, you should indicate the one that is correct at the moment.
Each page E consists of two points: 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 cipher - the second paragraph of the second page. If you need to change the main cipher, in the first paragraph of the first page, enter the new attribute, and the second page - the old one, which must be deleted.
On sheet G, indicate by hand your last name, first name, middle name, contact details and select the method of obtaining documents. Signature affixed in the presence of the inspector.

How to apply

In order to change the OKVED codes, individual entrepreneurs submit an application for amending the register to their “native” tax office. The one that recorded the opening of the IP. In large cities, the Federal Tax Service Inspectorate acts as such authorities, for example, the 46th Inspectorate in Moscow. And in the suburbs - ICF.

There are several ways to submit documents:

How to find out about the results

At the time of filing the documents, the inspector issues a receipt to the entrepreneur on receipt of papers and reports the date on which he must return to the IFTS for documents. You must have a passport and a issued receipt with you.

Under the law, 5 days are allotted for a decision to amend the registry. But those businessmen who ordered receiving documents by mail can wait longer - up to 9 days. Extra time is required to deliver the package.

Attention! Since 2014, tax authorities ceased to issue extracts from the Unified State Register of Enterprises to entrepreneurs, since it was excluded from the list of persons subject to mandatory issuance. You can order an extract only on your own upon request. It is made up in any form, so you do not need to download the form.

At the stage of LLC formation, entrepreneurs choose a certain type of activity, which should be recorded in the state register (according to Federal Law No. 129). Each direction corresponds to certain codes, which are fixed in the classifier of codes OKVED (all-Russian classifier of types of economic activity). The official classifier can be viewed. If the company expands due to new directions or changes its line of business, the law obliges the legal entity to notify the tax authority of the decision. How to add OKVED for LLC? What are the deadlines for this in legislation in 2018?

Changing direction or expanding?

Along with the preparation of a new charter, a legal entity must order a register of incorporation in the tax statement. It will be required to certify the application for changing the OKVED codes at the notary, because this is required by the rules for applying to the tax office. Without a notarial assurance, an application for a change in the type of economic activity will not have legal force.

The validity period of the Unified State Register of Legal Entities statement depends on the requirements of the notary's office. Usually the period is from 10 to 30 days. For delay you will have to pay a state fee.

The CEO or any individual can receive an extract after 5 working days. It is possible to expedite the procedure, but the state duty for urgency will be higher. You can view information about its size in the section on the website of the Federal Tax Service.

For help, you must submit:

Application for an extract from the Unified State Register of Legal Entities (sample).
Receipt of payment of state duty for the service (urgent or regular).

Preparation of a package of documents for tax

Having a certificate in hand, fill out an application in the form R-13001 and go to the notary public. Specify the cost of certification services in a specific office. Please note that the application for changing the OKVED codes must be completed correctly in order for the registration to be successful. The general director of the LLC must enter information on the form.

The application is similar to the primary one, only the introduction of additional codes or a change in the main activity is indicated. State duty must be paid in advance. This public service in 2018 costs 800 rubles. We form the receipt on the tax website.

Both the general director of the LLC and another individual (by proxy) can apply to the tax office. The package of documents is as follows:

New edition of the charter (2 copies).
The minutes of the general meeting of founders or the decision of one participant to change or supplement the type of activity (1 copy).
Application (form R-13001) from the Director General, certified by a notary.
State duty payment receipt.
Applicant's passport.
Power of attorney, if contacted by a representative.

We submit documents to the inspector and receive a receipt on the list of accepted documents.

No changes to the charter of LLC

Step-by-step instructions for a limited liability company to enter information on new OKVED LLC codes into the register, if the charter contains the phrase "... and other types of activity that do not contradict the law," differs only in the first stage and application form.

There is no need to convene founders to draft a new charter. No protocol or decision is required, because the company has the right to supplement the list of OKVED codes.

The CEO uses a different type of statement - this is Form P-14001. You need to fill it out only on those pages where they introduce new codes or exclude the main activity and add a new one. In the case of expanding the list of directions, you only need to enter the codes of additional directions. The state duty is not paid if there is no urgency and the charter does not change.

In the case of expanding the list of directions, you only need to enter the codes of additional directions.

After filling out the form, the general director certifies it with a notary and submits the entire package to the tax that was registered by the LLC. The legislation establishes 3 business days for a legal entity to notify state bodies of a decision. Procrastination will cost you 5,000 rubles.

What does the tax issue

On the day of filing the documents, the inspector issues a form with a receipt, which contains a list of accepted documents and the date of issue of the documents.

After 5 working days (for urgent the next day), the Director General or a proxy will be able to receive from the inspector the documents:

A certified tax form of the new charter, if it has changed.
An extract from the Unified State Register of Legal Entities with new OKVED codes selected by LLC as the primary or secondary.

If there are errors in the application or an incomplete package is submitted, the inspector refuses to make changes. In such a situation, the LLC will have to correct the errors and submit documents again.

We list once again the steps that an entrepreneur must take in order to legitimize the new direction of LLC:

Study the charter of the LLC again to make sure that a new edition is needed. In the absence of information about the opportunity to engage in additional activities, a meeting is convened and a decision or protocol on the introduction of additional codes is signed.
An extract from the register is ordered, which remains relevant for up to 30 days from the date of issue.
An application is filled out in the required form - R-13001 or R-14001.
State duty is paid, if necessary.
Forms R-13001 or R-14001 are certified by a notary public.

To summarize

Charter, if we change to a new one.
Protocol or decision when changing the charter.
Application for changing OKVED LLC codes in the appropriate form.
Receipt of payment of state duty (if necessary).
Passport of the applicant or agent.
Power of attorney (if necessary).

In conclusion, we turn to the Federal Tax Service, which registered the LLC, and wait for the result. After receiving a new register statement, you can begin to work.

If a legal entity has decided to change the main activity or expand the boundaries of the existing direction, the legislation of the Russian Federation allows this. In order not to receive a fine or a ban on commercial activities, it is important to fulfill certain requirements.

The process of making changes usually does not take much time, if you make no mistakes. Using step-by-step instructions for changing OKVED codes, any legal entity can open a new direction independently. The main thing is not to master a new direction until the tax has confirmed its legality.