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How to add a new type of activity OKVED. How to choose a code to change

One of the first tasks that an individual entrepreneur (IP) faces on the path to developing his business is registering it with the tax authorities.

For an individual entrepreneur, one registration application is sufficient, but it should indicate the types of activities in which the new business will operate. In the special application form P21001, sheet A is provided, where these types and their codes according to OKVED (All-Russian Classifier of Types of Economic Activities) are entered.

OKVED codes: why individual entrepreneurs need them

Individual entrepreneurs may not be involved in all areas of business; they are allowed to engage in activities that are least dangerous to society. State bodies according to OKVED codes control the correct choice of organizational and legal form for a particular enterprise. Accordingly, the future businessman can foresee in advance the permitted combination of form and activity.

Part of the permitted types of business requires licenses. Licensing authorities rely on OKVED codes when accepting applications for licensing. If there is a discrepancy, they will not even accept the application for consideration legally. So, it makes sense for individual entrepreneurs to navigate their needs in advance.

Subsequently, the tax office checks the correctness using OKVED codes selection of taxation system: some types are subject to UTII without fail. A novice entrepreneur should first familiarize himself with what awaits him in the field of accounting and tax accounting in order to reduce the number of problems in the future.

The Social Insurance Fund (FSS) also pays attention to OKVED codes, where tariffs depend on the sector of the economy. The exact codes in this case are relevant for those who plan to hire legally workers or voluntarily take out insurance for themselves.

An important factor on a national scale is the use of OKVED codes for statistical purposes. This application directly affects entrepreneurs, since based on statistics, regulations are adopted that increase or decrease taxes, provide the opportunity to receive government support, etc.

How to choose your own activity

First of all, the direction of business is what a particular entrepreneur will do and what should bring him income. To make a profit, you need to provide services that people need or trade goods that are useful to people. And only then is this type of activity that the state takes into account and collects taxes from it.

Based on this, a novice entrepreneur should evaluate his desires and capabilities in order to choose an activity that is suitable for him.

At the same time, it is necessary to provide for additional directions, especially if the main case is seasonal. Then it will be possible to maintain a stable income throughout the year.

Next, the future individual entrepreneur can independently familiarize himself with OKVED - the classifier for 2019 is available. It identifies industries and then smaller groupings. The choice for private individuals is much more difficult than for large companies, since there are similar industries and sub-sectors. However, the groupings in the classifier are described in sufficient detail, there are explanations, and it is quite possible for a novice businessman to select the most suitable positions.

It is quite reasonable to try to “try on” types of activities adjacent to the chosen one for the business being opened. Probably, some of them can be done in addition to the main activity. However, if the individual entrepreneur does not work in these areas, then nothing bad will happen. There is no need to pay for “extra” registered types and codes.

After this, it is useful to find out for the selected types whether they are allowed for individual entrepreneurs, whether a license is required for them, and what taxation system will have to be used. Perhaps some species will then disappear because they do not fit into the general concept of the matter.

Although the standards allow OKVED codes of 3 digits or more, for individual entrepreneurs it is more favorable to use 4 digits or more; It’s also better to list a few additional activities. The maximum number of digits in the code is 6, they are divided into 3 groups by dots. In this case, the entire subgroup is included, for example, code 55.5 implies both 55.51 - the work of canteens at enterprises, and 55.52 - home delivery of dishes.

  • The type of activity indicated first on the first sheet A of the application form for registration of individual entrepreneurs is considered the main one, and the tax office, the Social Insurance Fund, and other government agencies are guided by it. At a minimum, there must be one direction, the maximum is not limited, however, no more than 20 positions are recommended (2 sheets A of the application form).
  • If after reading the classifier there are still doubts about which code to use, OKVED has an explanatory appendix.
  • If it is still not clear which code to choose, then you can type a query in a search engine for a specific occupation, for example, “OKVED code for toy trade.” It is quite possible that there are already ready-made solutions on the Internet, but it is worth assessing their reliability. There are also services for selecting codes on the Internet, but again it makes sense to evaluate the quality of sites offering such options.
  • If the type of activity requires licensing, then it makes sense to first communicate with the licensing authority. You can also find out the required code there.

In principle, you can pay specialists involved in registering individual entrepreneurs, and they will register the enterprise, determining, among other things, the OKVED code. However, the procedures for registering and changing activities are quite easy to do yourself. When developing your business, you encounter much more complex tasks.

The following video provides information on the correct selection of activity codes for individual entrepreneurs:

Changing and adding activities

The order is as follows:

  1. Select new business areas in the same way as when registering. Find codes for them.
  2. Fill out a special application for changing types of activities in form P24001, have it certified by a notary. This application provides worksheets for dropped and added classes. Just as when registering, sheet A is duplicated if necessary, these sheets can be multiplied in the required quantity (each sheet includes 10 species).
  3. Pay the state fee and submit the application with documents to the tax office. You can do this personally, or you can do it with a general power of attorney. In the first case, the documents must be ready in 5 days; in the second case, they are sent by mail after the same 5 days (i.e. you can receive them in your hands a little later).
  4. Receive within a specified period of time a certificate of amendment and an extract from the Unified State Register of Individual Entrepreneurs (USRIP). From this time on, the changes will be considered valid.

The procedure for changing types of activities and their codes for individual entrepreneurs is quite simple, the number of changes is not limited by law, so a novice entrepreneur is quite capable of completing it on his own. The only thing you need to take into account is that you will have to pay a notary and state fees.

During the course of the company's activities, there may be a need to change or add new areas of work. If this is due to new OKVED codes that were not specified during registration, then they need to be added.

How in 2019 an individual entrepreneur can make changes to OKVED to the existing ones:

  • Selection of new OKED codes;
  • Determination of the main OKVED code;
  • Drawing up an application in form P24001;
  • Submission of documents to the registration authority;
  • Receiving a USRIP record sheet with an updated list of codes.

Adding OKVED IP (instructions)

Since July 11, 2016, the addition of OKVED for individual entrepreneurs is carried out in accordance with the OKVED-2 classifier or OK 029-2014 (NACE rev. 2). The optimal number of characters in the code is 4 (subclass), while 5- and 6-digit codes are not necessary.

For example, if you need to add retail trade in bread and pastries, you would select group code 47.24. This will automatically imply the five-digit codes included in it: 47.24.1, 47.24.2, 47.24.3. It is not necessary to indicate them, but it will not be erroneous.

The law does not limit the company in the number of selected codes.

Main OKVED code

The primary economic activity is the one that generates the largest share of income.

Two situations should be considered related to what should be amended to OKVED IP:

  • If only new codes are added, then you should simply indicate them in form P24001;
  • If you need to change the main OKVED code, you must submit a certificate to the Social Insurance Fund, which confirms the main type of economic activity. This applies to those entrepreneurs who are employers. This certificate must be submitted by April 15 for the previous year. If the individual entrepreneur does not have employees, then there is no need for such a certificate.

The main code is the first in the list of codes in the description of the company's activities.

How to make changes to OKVED IP

The main document for going through the procedure for changing the OKVED code is an application in the established format. Amendments to OKVED for individual entrepreneurs in 2019 involve the addition of changes to the Unified State Register of Individual Entrepreneurs, which requires an application in form P24001.

Form P24001 consists of 9 pages, but not all of them need to be filled out, but only the title page and pages 1 and 2 of sheet “E”, as well as sheet “G”. The title page is filled with information on the individual entrepreneur: OGRNIP, INN and full name. On the first page of sheet “E” you can add the main code (clause 1.1) or additional codes (clause 1.2).

When changing the main code, you must also exclude the one that was there before. To do this, you also need to fill out page 2 of sheet “E”. On the same page you can indicate additional codes to be excluded from the Unified State Register of Individual Entrepreneurs.

Sheet “G” contains a field for indicating the method in which the individual entrepreneur wants to receive documents confirming changes in the Unified State Register of Individual Entrepreneurs: personally to the applicant, to an authorized representative or by mail. You must also provide contact information.

The form can be filled out by hand in black ink or electronically in capital letters.

Package of documents

To visit the registration authority, the following documents are required:

  • If the documents are submitted by an entrepreneur: passport, application in form P24001;
  • If the documents are submitted by an authorized person: passport, application in form P24001, notarized power of attorney.

The completed application does not need to be signed immediately. If the submission is made by an entrepreneur, he will do this on site with the tax inspector. If you use another method of submission (via a proxy or by mail), you need to have the signature on form P24001 certified by a notary.

In the case where the new OKED code is related to educational, medical, cultural, sports and other areas listed in the law, a certificate of good conduct is required (Resolution of the Government of the Russian Federation of April 16, 2011 No. 285).

Fee and submission of documents

There is no fee for making changes to the Unified State Register of Individual Entrepreneurs and adding OKVED for individual entrepreneurs, so payment receipts are not needed to submit an application. Documents are submitted to the tax authorities where the individual entrepreneur was registered.

Document submission options:

  • through the registration authorities of the Federal Tax Service;
  • through MFCs providing registration services;
  • by Russian Post in a valuable letter with a list of attachments with a notarized signature;
  • through the Federal Tax Service website in the section “Submission of documents for state registration of legal entities and individual entrepreneurs”.

The deadline to submit documents from the moment the activity begins under the new codes is three days. If this deadline is not met, the individual entrepreneur risks receiving not only a warning, but also a fine of 5,000 rubles.

Since 2014, instead of an extract, registration authorities have been issuing a Unified State Register of Individual Entrepreneurs (USRIP) entry sheet with new OKVED codes. This will happen using the method chosen in the application within 5 days from the date of receipt of the documents by the tax service.

Business is a changeable phenomenon, so in practice a situation often occurs when an entrepreneur works not only according to the OKVED registration code specified during registration. When an individual entrepreneur begins to receive income from a new type of activity, he is required to register it with the tax office. There he can either add a new type or change the previous one. But in any case, the procedure for making changes can sometimes be complicated. Therefore, we decided to consider this issue in more detail.

Before adding

If your activities have changed since you decided to open an individual entrepreneur, you must notify the relevant authorities about this. But before adding a new type of activity or changing the previous one, you must first determine which OKVED code reflects the work that the individual entrepreneur is currently conducting. The procedure for choosing OKVED is identical to that which a businessman goes through during the period when he wants to open an individual entrepreneur.

We remind you that today there are officially three versions of the OKVED classifier:

  • OK 029-2001;
  • OK 029-2007;
  • OK 029-2014.

But you need to focus on the first one. However, it was planned that at the beginning of 2016 its operation would be stopped, and a new one was planned to be introduced instead. But for now, the validity of the previous OKVED classifier has been extended for another year. But this shouldn't scare you. If you add a new type of activity according to the old classifier, then when the new one comes into force, the tax inspector himself will make all the necessary changes.

Having decided what type of activity needs to be added to the existing ones, the individual entrepreneur must fill out the appropriate application. Form P24001 is provided for it. The completed paper must be taken to a tax inspector.

Document submission procedure

The legislator has provided some advantages for individual entrepreneurs in the process of amending the list of types of activities used. As noted above, having chosen a code that reflects a new type of activity, the individual entrepreneur must fill out the appropriate application, notarize his signature on it and take it to the tax office.

Please note that to have a signature certified by a notary, it is not enough to come to him in person with a stamp and an application. The notary, in addition to the completed application form and passport, will require the following documents:

  • individual entrepreneur registration certificate;
  • extract from the Unified State Register of Individual Entrepreneurs.

After the notary, you should go with the documents to the tax authority. Five days (working days) are allocated to consider the entrepreneur’s appeal. After the end of this period, the inspector must send you a corresponding notification.

Application form

To make changes to the types of activities used, assigned to the individual entrepreneur, he writes a statement. It has a standard form enshrined in law. How this procedure should take place is enshrined in Appendix No. 20 to the order of the Federal Tax Service of Russia No. MMV-7-6/25 dated January 25, 2012. Therefore, it makes sense to tell in detail how the P24001 form is filled out to make changes to the OKVED types.

Please note right away that page 001 is required to be filled out, and information on all other pages is entered only if there is such a need.

Sheet A is intended to be filled out by a stateless person or a foreigner, but only if they change their birth information or full name.

Sheet B must be filled out by individuals who do not have residence in the Russian Federation, but are currently changing citizenship.

Sheets D and D must be filled out by stateless persons or foreigners.

Sheet E has two parts. In the first section you need to indicate the OKVED codes that need to be added, and in the second section you need to exclude them.

Sheet G must be completed. Here the individual entrepreneur must indicate his full name, signature, contacts and the method in which he wants to receive the documents back.

The second and third sections must be completed either by a notary or an inspector.

Methods for transferring documents

An entrepreneur can submit documents in order to change the main type of activity or add new ones in several ways.

  • Through a trusted person.
  • By mail.
  • On one's own.

The advantages of providing the papers yourself are that he does not have to certify the completed application in form P24001 with a notary. In this scenario, sheet G is intended to be signed and filled out by the tax inspector.

To make the necessary changes, the entrepreneur, along with the application, submits to the tax office:

  • a copy of the certificate of change of surname (if necessary);
  • a copy of the state registration certificate;
  • copies of TIN and passport.

After submitting the documents, the entrepreneur is given a receipt indicating that they were accepted. Only on this basis will he be given back all the necessary papers within the prescribed period. The deadline must also be indicated on the receipt.

If the procedure is performed through an intermediary, the main package of documents must also contain a power of attorney for this person. The application itself must be certified by a notary, as well as a copy of the entrepreneur’s passport. The rest of the documents are the same. All of them must be folded, numbered, and stitched. If documents are submitted by mail, then the main package must also contain an inventory of all documents. All of them are sent by valuable mail.

Question of price

Another question that arises in such a situation is how much it costs to change the main activity or add a new one. Oddly enough, this service is completely free, although a new certificate with changes is issued.

You also need to remember that you can open an individual entrepreneur by indicating an unlimited number of codes, which means you can also enter new ones as much as you like. But the main code should still come first.

Accordingly, the only difficulty that awaits an entrepreneur with such a procedure is choosing the correct code. Actually, the same difficulty that he faces when wanting to open an individual entrepreneur. After all, sometimes supervisory authorities fine people for engaging in inappropriate activities.

The simplified registration procedure for individual entrepreneurs requires the submission of a minimum package of documents, but does not relieve the entrepreneur of the obligation to responsibly enter information into state registers. Therefore, before adding OKVED codes for individual entrepreneurs, you should carefully read the current regulatory requirements of the Federal Tax Service.

Adding codes

If it turns out that the list of business type codes for an entrepreneur available in the Unified State Register of Individual Entrepreneurship (USRIP) is irrelevant, then new OKVED for individual entrepreneurs must be added through the services of the Federal Tax Service registrars.

This simple procedure, taking into account the preparation, can take a week, no more. But provided that all documents are drawn up correctly and submitted by an authorized person. Only in this case, the businessman will not have to submit an application several times, and all additions will be made the first time.

  1. First, you need to study your registration documents and use them to check what data about the types of activities of the individual entrepreneur are included in the register.
  2. If this data is completely outdated, you need to prepare to supplement the list with new species, while removing the old ones.
  3. Current OKVED directories provide a comprehensive description of the types of business that an individual entrepreneur has the right to engage in according to a specific code. For example, the type of activity “Retail trade in non-specialized stores” excludes specialized trade in alcohol. Therefore, an individual entrepreneur needs to study the entire section of the directory that corresponds to his line of business, so as not to make a mistake with the code.
  4. After the preparatory work, you must fill out a special form (P 24001). This form can either be printed from the official website of the Federal Tax Service in the section “Making changes to information about individual entrepreneurs” of the official website of the Federal Tax Service, or you can make a copy at the registration authority itself directly when submitting an application in person.
  5. An application for adding OKVED for individual entrepreneurs can be filled out online - the website has a support service for this. But the entrepreneur can enter the necessary information himself.
  6. When adding OKVED, the individual entrepreneur fills out the first page of the application, in which he indicates his identification data. Next, fill out the first and second sheet E. The first sheet contains all the codes that must be registered in the Unified State Register of Individual Entrepreneurs, taking into account additional ones; the second sheet indicates the codes that should be excluded from the register.
  7. If a situation arises in which you only need to add code without removing anything, then the second page is not filled.
  8. The application must be signed in the presence of the registrar.

Documents for registration

Before adding OKVED, the individual entrepreneur must prepare certain documents:

  • USRIP record sheet;
  • a completed but unsigned application in form P 24001;
  • personal civil passport.

On the Federal Tax Service website, in the section for making changes to information about individual entrepreneurs, there is a requirement to provide documents that would confirm the making of these changes.

To add OKVED no supporting documents are required.

Confirmation requires information about a change of name, address, and passport details.

Also, before adding OKVED for individual entrepreneurs, you do not need to make any payments to the state treasury. The registrar makes changes free of charge.

This minimum package of documents is required for those individual entrepreneurs who intend to personally visit the offices of the Federal Tax Service to submit documents. Those businessmen who plan to submit documents through a proxy must prepare a power of attorney for him. Notarization of the power of attorney is required.

It is also possible to submit documents by mail and via the website:

  • To submit by mail, the applicant's signature on Form P 24001 must be certified by a notary or an authority that performs the functions of a notary. This precaution was taken to protect entrepreneurs from unauthorized attempts to change their economic status by third parties.
  • To submit via the Internet, an individual entrepreneur must issue an electronic digital signature and follow the instructions for filling out the necessary forms on the website.

Documents accepted by the registrar are processed within five working days, after which the applicant is provided with information about the changed data. You can receive current documents in person, by mail or electronically.

How to choose the right OKVED: Video

If an organization decides to engage in a new type of activity, it is necessary to notify the tax office about this by adding OKVED codes to the Unified State Register of Legal Entities. For your convenience, we have compiled detailed step-by-step instructions on how to add OKVED for an LLC in 2019 or make changes to the codes, and how to fill out an application for addition.

"Russian Tax Courier" advises

Be sure to confirm your main type of activity according to OKVED in the FSS. If this is not done, the fund will set the highest tariff. Officials will select it according to the OKVED codes that are indicated in the Unified State Register of Legal Entities, even if you do not conduct this activity at all. You can confirm the main activity of the fund without leaving the office. You need to follow this algorithm.

When to make changes to OKVED in 2019

The company indicates the activity codes according to OKVED during registration, and thus declares the area in which it intends to work. If a new type of activity appears that was not declared during registration, then you need to notify the tax office about this by submitting an application.

To do this, download application forms. Below we have described in what cases each of these forms is filled out. And they provided step-by-step instructions on how to add OKVED for an LLC in 2019.

How to make a decision

There is no unified form of protocol (decision). However, be sure to include in the decision information that:

  • OKVED code is added and/or deleted;
  • changes are made to the charter in connection with the addition of a new type of activity. This is required if the charter initially contains a closed list of the company’s activities.
  • Who will be responsible for processing changes to OKVED codes (general director of the LLC or another person acting by proxy).

Important! Please note that the types of activities must be indicated not only by name, for example, “taxi activities,” but also by code - 49.32, because these are the codes you must submit to the tax office.

Where to get new OKVED codes

Sheet "L" of form P13001 and sheet "N" of form P14001 are filled out in the same way. See below for a sample of filling out these sheets.

Step #4. We certify the application with a notary

The next step of the instructions is to certify the application for adding OKVED by a notary. This must be done regardless of who will submit documents to the tax office - the director personally or a person acting by proxy. But if documents are submitted by power of attorney, then the power of attorney itself must also be notarized.

Step #5. Submitting documents to add OKVED in 2019 to the tax office

It is necessary to submit a package of documents not to the tax office at the place of registration of the company, but to the one that is involved in registering the LLC. For example, in Moscow this is the 46th tax inspectorate. In addition, you can submit documents through the MFC, which will independently forward them to the tax office.

Important! The deadline for filing an application in form P13001 or P14001 is 3 business days from the date of execution of the minutes by the general meeting of founders (decision-making by the sole founder). If this deadline is violated, the Federal Tax Service will charge you a fine of 5,000 rubles.

What documents do we submit?

To change the OKVED codes of an LLC in 2019, you must submit the following documents to the tax office (MFC).

Important! By law, you are not required to submit the minutes of the general meeting of participants (the decision of the sole founder), but in practice, tax authorities require these documents to verify compliance with the application deadlines. Therefore, in order not to be refused to accept documents, take the protocol (decision) with you immediately.

Step #6. We collect documents on changing OKVED codes from the LLC

Changes to the Unified State Register of Legal Entities are made within 5 working days. Therefore, on the th working day after submitting the documents, you need to pick up from the tax office:

  • New entry sheet in the Unified State Register of Legal Entities;
  • 1 copy of the charter or annex to it with a mark from the tax authority (if application P13001 was submitted).

Please note that if you submitted an application to open a new OKVED for LLC through the MFC, the period may be extended. This is due to the transfer of documents between departments. Please check the deadlines in this case when submitting documents.

Bottom line

Our step-by-step instructions told you how to make changes to OKVED for LLC in 2019, how to open the code, how to change OKVED codes.