Application for OKVED codes to the Internal Revenue Service. How to add okved for LLC. The procedure for making changes to information in the Unified State Register when changing the constituent documents

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

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

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

Step one: Preparation and highlights

• Deadline for changing activities

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

• Penalty for violating deadlines

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

• Which classifier of OKVED codes to use

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

OKVED OK 029-2001;

OKVED OK 029-2007;

OKVED OK 029-2014.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Step four: Preparation of documents for changing OKVED codes

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

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

• Prepare a new edition of the company's Charter in two copies (the charter will need to be bound).

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

• Receipt for payment of state duty. The amount of the state duty in case of amendments 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.

Necessary documents for registering changes without changes to the charter:

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

Step five: Certification of the application by a notary

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

Step six: Submitting documents for registration to the tax office

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

The state fee for changing the legal address of an LLC can be paid to the tax office in the terminal. The state duty is 800 rubles.

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

Step seven: Receiving ready documents from the tax office

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

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

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

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

Assistance in changing the company's OKVED codes

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

Cost of services for changing activities

When filling out an application on form P21001, an individual entrepreneur must indicate what areas of business he will be engaged in. To do this, codes of the types of activities of an individual entrepreneur are entered into sheet A of the application for registration of individual entrepreneurs.

Codes are digital designations of types of activities; they are selected from the OKVED classifier. For example, if an individual entrepreneur opens a beauty salon, then its OKVED codes will be:

• 96.02 Provision of services by hairdressing and beauty salons;
• 96.04 Sports and recreational activities;
• 96.09 Provision of other personal services not included in other categories.

If, in the course of his activities, an entrepreneur decides to engage in areas of business that were not immediately indicated in the application for registration of an individual entrepreneur, then it is necessary to add OKVED codes. Suppose that a small store selling professional cosmetics will be organized in a beauty salon, in this case it is necessary to inform the tax office about adding OKVED codes for individual entrepreneurs.

We have developed step-by-step instructions for you on how to add OKVED codes for individual entrepreneurs in 2019. With its help, you can independently add new types of individual entrepreneur activities or exclude those that you no longer plan to engage in. Let us consider in detail step by step how an individual entrepreneur can add new OKVED codes in 2019.

Step 1. Select new OKVED codes

Please note that you must add OKVED codes for individual entrepreneurs in 2019 in accordance with the classifier OKVED-2 or OK 029-2014 (NACE rev. 2). Other editions of OKVED ceased to be valid from January 1, 2017.

On our website you can select current ones.

New OKVED codes must consist of at least 4 characters, and it is not necessary to indicate codes of 5 or 6 characters. For example, if you are opening a clothing store, then you only need to enter code 47.71. This group will also include codes such as 47.71.1, 47.71.2, 47.71.3, 47.71.4, etc. At the same time, indicating such codes separately will also not be a mistake.

If you encounter difficulties when selecting new OKVED codes for individual entrepreneurs, you can contact professional registrars for a free consultation.

Step 2. Decide which OKVED code will be your main one

The main OKVED code is the one by which you receive or plan to receive the maximum income. The tariffs for insuring workers against occupational diseases and industrial accidents depend on which OKVED code is the main one for an individual entrepreneur. Entrepreneurs-employers, when changing the main OKVED code, must submit to the Social Insurance Fund a certificate confirming the main type of activity. This must be done no later than April 15 based on the results of last year. Individual entrepreneurs without employees do not submit such a certificate, even if their main type of activity has changed.

If your main type of activity has not changed, then you only need to enter additional OKVED codes into the application P24001.

Step 3. Fill out the application on form P24001

Application P24001 is intended to change the information contained in the unified state register of individual entrepreneurs. Changes in the types of activities of an entrepreneur are reflected in the Unified State Register of Individual Entrepreneurs, so changes in OKVED codes of individual entrepreneurs must be reported using form P24001. The application has 9 pages, but not everything needs to be filled out.

The title page indicates the usual details of the entrepreneur: OGRNIP, INN and full name. To enter new OKVED codes, page 1 of sheet “E” is intended, and you can add both the main code and additional ones. In our example, only the option with the addition of additional OKVED codes is indicated; the main code does not change, therefore clause 1.1 is not completed.

If you introduce a new main activity, you must exclude the old main code. To do this, in addition to page 1 of sheet “E”, you must also fill out page 2 of sheet “E”. Here you also indicate additional OKVED codes that you want to exclude from the Unified State Register of Individual Entrepreneurs.

The last page is sheet F, where you need to indicate your phone number and email address. There is no need to sign the application in advance! If form P24001 is submitted by the entrepreneur himself, then he signs the application in the presence of a tax inspector. When notarized (if the application is submitted by mail or by proxy), the individual entrepreneur’s signature is certified by a notary.

Form P24001 can be completed by hand in black ink or on the computer in 18-point Courier New font, capital letters only. There is no need to staple the application, but you can staple it with a paper clip.

Are you running your own business? We advise you to open a current account for non-cash payment of bills and receipt of funds for work performed. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

Step 4. Submit documents to the registration authority

What documents are needed to add OKVED IP? If an entrepreneur personally reports changes to registration documents, then you must have a passport and the completed application P24001 with you. The person submitting the application on behalf of the individual entrepreneur must, in addition, have a power of attorney to make changes to the Unified State Register of Individual Entrepreneurs. There is no state duty when changing OKVED codes for individual entrepreneurs, so no payment document is needed in this case.

Documents must be submitted to the tax office that registered the individual entrepreneur. In large cities, these may be special registration offices of the Federal Tax Service, such as the 46th Tax Inspectorate in Moscow. You can also contact, which provides services for making changes to the Unified State Register of Individual Entrepreneurs.

Please note: the deadline for submitting documents to change OKVED codes for individual entrepreneurs is only three working days from the moment you started activities using the new codes. The fine for late submission of an application is 5,000 rubles (Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

Step 5. Receive a USRIP entry sheet with new codes

Instead of an extract from the Unified State Register of Entrepreneurs, since 2014, the tax office has been issuing a Unified State Register of Entry sheets with new types of activities of the entrepreneur. The tax inspector will inform you of the date on which you or your authorized representative must come to the Federal Tax Service. According to the law, five working days are allotted for registering changes in information about the entrepreneur.

If you chose “send by mail” as the method of receiving the document, then add a few more days to these days for the letter to be delivered to your address.

We hope that our instructions on how to add a type of activity for an individual entrepreneur will help you independently process a change in OKVED codes. To reduce the risk of refusal to register changes, we recommend that you prepare application P24001 in .

You can learn how to work with the document designer in the service from.

During the course of its activities, an organization may undergo various changes (change of management, increase in authorized capital, change of legal address, etc.). Such changes to the LLC must be registered in the Unified State Register of Legal Entities.

Unified State Register of Legal Entities– a unified state register of legal entities containing information about all organizations carrying out business activities in Russia.

The Unified State Register of Legal Entities is administered by the tax inspectorate. The information in the register must always be up to date, so if a legal entity’s information changes, it must be promptly updated.

Please note if changes occur to the LLC, there is no need to separately notify the FSS, Pension Fund of the Russian Federation, Rosstat, information will be sent to them automatically from the Federal Tax Service.

Changes that the tax office makes to the Unified State Register of Legal Entities independently

An LLC in which the participants and (or) manager are citizens of the Russian Federation should not notify the Federal Tax Service if such persons change:

• passport data (full name, birth information, etc.);
• place of residence (place of registration).

The tax authority receives information from the FMS and must make changes to the Unified State Register of Legal Entities no later than 5 working days.

Note: if the changes were not made in a timely manner, you can submit to the FMS and (or) the Federal Tax Service an application (complaint) in free form about the content of false information in the registration information.

Changes that LLCs must report to the Federal Tax Service

All changes that the LLC must report independently can be divided into two groups:

1. Changes related to constituent documents (charter).
2. Changes not related to the constituent documents (charter).

To report the first type of changes, an application is filled out in form P13001, for the second - in form P14001.

Note: organizations that include foreign participants, in addition to the above cases, must report changes in such persons: passport data, citizenship, place of residence (stay).

When to fill out form P13001 and P14001

The table below shows the most common cases:

When should LLCs report changes?

Changes not related to the charter must be reported within 3 business days of their occurrence.

For changes related to the charter, the notification period is not established by law; in practice, they usually also refer to 3 working days.

Fine for violation of the deadlines for providing information about changes not related to the charter - 5,000 rubles (in this case, it is possible to get off with a warning, but such luck occurs extremely rarely).

How to make changes to the Unified State Register of Legal Entities

The general algorithm of actions looks like this:

1. We prepare the minutes of the meeting (the founder’s decision) on the changes

There may be several changes. In one protocol (decision) you can record both and changes in the Unified State Register of Legal Entities.

2. We formalize the changes

If changes are made to the charter, two options are possible:

• in the form of a change sheet - a separate document containing the essence of the changes;
• in the form of a new edition of the charter. This option is more convenient for future use. You will need to prepare two copies of the charter, each of them bound, numbered, and signed and stamped on the back by the general director.

If the changes are not related to the charter, they will be recorded in the relevant document (for example, a share purchase and sale agreement), or directly in the minutes of the meeting (decision of the founder).

3. Fill out the application

We select the application form - P13001 and (or) P14001.

Both forms are quite voluminous, but we use only the necessary sheets (we do not include the rest). Continuous numbering is provided for the forms - the first page will be the title page, and then the completed sheets will be numbered.

The applicant for form P13001 must be the head of the company or management company. The list of applicants for form P14001 is much wider; it can be a participant (founder), head of a company, or a notary (all categories are indicated in sheet P on page 1).

4. We certify the application with a notary

Before submitting documents to the tax authority, it is necessary to notarize the relevant application.

A set of documents required for going to a notary

• completed application in form P13001 and (or) P14001;
• protocol (decision) on making changes;
• a fresh extract from the Unified State Register of Legal Entities (not more than five days old). Some notaries receive extracts from the Unified State Register of Legal Entities online. Before visiting the notary, check whether an extract from the Unified State Register of Legal Entities is required or whether he will upload it himself during your visit;
• LLC registration certificate (LLC registration sheet);
• certificate of registration (TIN/KPP);
• the charter (list of amendments), when changes are made to it;
• protocol (decision) on the appointment of the general director;
• order on the assumption of office by the general director;
• passport of the manager, as well as the representative (in case of execution of a power of attorney);
• lease agreement and letter of guarantee, as well as a copy of the lessor’s property certificate (if the legal address changes);
• other documents confirming the fact of changes.

5. We pay the state fee

If changes are made in form P13001, the state duty is 800 rubles.

There is no state fee for filing an application in form P14001.

You can generate a receipt for payment of the state duty.

6. Submit documents to make changes to the Federal Tax Service

To register changes in form P13001, prepare the following documents:

List of documents when changing legal address

• protocol
• receipt of payment of state duty;
• documents for the new address (copy of the lease agreement, copy of the property certificate, etc.).

Please note advance notice

• application in form P14001;

List of documents for changing information about a branch and (or) representative office

• charter (list of amendments) in two copies;
• protocol (decision) on changing information;
• receipt of payment of state duty.

Please note if information about a branch (representative office) changes simultaneously with other information in the charter, you submit an application in form P13001. In case of changes only in relation to the branch (representative office), you will need a notification in form P13002.

To register changes in form P14001, prepare the following documents:

List of documents for participant exit

• protocol (decision) on exit.

Note: if you decide to distribute the share before the expiration of a month from the date of acceptance of the notice of the participant’s withdrawal, you can simultaneously reflect in the application on form P14001 both the participant’s withdrawal and the distribution (purchase and sale) of the share.

List of documents for the purchase and sale of a share (part of a share)

• protocol (decision) on the sale of a share;
• statement of withdrawal, certified by a notary;
• purchase and sale agreement;
• a document confirming payment of the share under the agreement.

Please note from January 1, 2016 a share purchase and sale agreement, regardless of who it is concluded with (a participant, a company, a third party), is subject to mandatory notarization. In this case, the notary certifies the agreement, application P14001 and submits documents for registration to the Federal Tax Service.

List of documents for changing the legal address if it does not change in the charter

• protocol (decision) on change of legal address;
• documents for the new address (copy of the lease agreement, copy of the property certificate, etc.)

Please note On January 1, 2016, amendments came into force that affected the procedure for registering a new legal address. Within three days after making a decision to change the address, you must send it to the Federal Tax Service at the old address advance notice according to form P14001. Next, no earlier than twenty days after the transmission of such a notification, we submit documents for a change of address to the Federal Tax Service at the new location.

Advance notice will not be required in the following cases:

• change of address is carried out within one locality (municipal entity);
• the new address is the address of residence of the person authorized to act on behalf of the company without a power of attorney;
• the new address is the address of residence of one of the LLC participants who owns at least 50% of the votes of the total number of votes of all founders.

Documents for preliminary notification in form P14001:

• application in form P14001;
• protocol (decision) on change of legal address.

7. We receive documents on registration of changes

The period for registering changes is 5 working days.

You can obtain documents yourself or through a representative. They can also be received by mail to the legal address, but this must be indicated in the application.

How much does it cost to register changes in the Unified State Register of Legal Entities?

Note: the cost depends on the region where services are provided.

If registration of changes is refused

The most common reasons for refusal:

• documents have not been submitted in full;
• the package of documents was transferred to the improper registration authority;
• the company is in the process of liquidation;
• the notarial form of documents is not observed.

The refusal can be appealed within three months. More details about the appeal procedure can be found in Chapter VIII.1. Federal Law dated 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs.”

Inform them about changes that affect your partnership in one way or another.

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

What is the OKVED code

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

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

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

What are the codes?

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

Statistical codes contain various information about a business entity

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

How to choose OKVED in 2018

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

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

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

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

Video: how to select OKVED codes

What influences the choice of OKVED

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

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

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

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

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

Video: tax holidays for individual entrepreneurs

How to change OKVED codes

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

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

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

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

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

Amendments to OKVED codes

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

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

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

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

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

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

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

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

Video: adding types of individual entrepreneur activities

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

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

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

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

Confirmation mechanism

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

Application by the policyholder for confirmation of the main type of economic activity

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

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

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

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

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

Confirmation deadlines

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

Responsibility for failure to notify the FSS

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

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

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

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

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

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

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

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

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

The need to add an OKVED code arises for an organization in the event of expansion, change or addition of activities. As in the case of opening an LLC and other legal tasks, to make changes to OKVED, you can use the services of a specialized company or arrange everything yourself.

Is LLC registration required? Only our specialists guarantee saving time and money when creating a new LLC.

The package of documents is submitted to the Tax Inspectorate at the place of registration of the organization. Documents are accepted either personally from the head of the LLC, or by mail, or by a third party, with a notarized power of attorney.

The procedure for making changes to OKVED is simple, however, when preparing a package of documents, several nuances should be taken into account.

Adding, changing the main or excluding additional types of OKVED activities

Firstly, the question arises: were the types of activities specified and limited when registering the charter? If not, then you will not have to make changes to the charter, and registration can begin immediately, by filling out a special form for changing or adding OKVED to the Unified State Register of Legal Entities.

If the charter specified or limited the types of activities, the necessary changes will have to be made to it. To do this, a new edition of the charter is approved by the general meeting of founders, after which a special form P-13001 is filled out and the state fee for the new edition of the charter is paid. The amount of state duty is 800 rubles. The minutes of the general meeting must indicate exactly which types of activities have been changed.

There are three possible options for changing OKVED in the charter: adding types of OKVED, changing the main OKVED (there can be only one main type of activity, therefore, only one code is indicated on the page), or excluding one or more OKVED.

Adding additional activities:

• New types of activities are selected according to OKVED;
• Their digital signs are entered into sheet L page 1, which indicates the codes of the additional type(s) of activity.

Exclusion of additional activities:

• We determine the types of activities (they are indicated in the Unified State Register of Legal Entities) to be excluded;
• Their digital signs are indicated in the corresponding column on sheet L, page 2.

Change in main activity:

• The new code of the main type of activity is entered in the corresponding column on sheet L page 1;
• The old code of the main type of activity is entered in the corresponding column on sheet L page 2;
• If necessary, we enter the old main code as an additional type of activity in the corresponding column of sheet L page 1.

Sample of filling out form R-14001 for making changes to OKVED

Amendments to OKVED in the Unified State Register of Legal Entities

After making changes to the charter, an application is submitted to enter a new OKVED code into the Unified State Register of Legal Entities in the form P-14001, to which a sheet with a list of new types of activities must be attached. If the director personally submits a package of documents to the NI, the application does not need to be certified by a notary, but if this is entrusted to a trusted person, it is necessary not only to certify the application, but also to issue a power of attorney on behalf of the director.

List of documents for changing OKVED

Ultimately, you should have the following list of documents for NI:

• The new edition of the Charter and the minutes of the general meeting of founders containing a list of changes to OKVED (if changes were made);
• Application for registration of new OKVED codes R-14001;
• Power of attorney on behalf of the head of the LLC.
• A copy of the organization's TIN;
• Notarized copies of passports of the manager and chief accountant.

An application to change activities must be submitted within three working days from the date of the decision to change them. Within five working days, a letter with a Unified State Register of Legal Entities will be sent to the legal address of the organization, in which all the changes you specified will be made.

What can I add? At an early stage of registration, it is advisable to take care of the possibility of changing the types of activities without adding them to the charter. To do this, when drawing up constituent documents, you should not strictly regulate the types of activities in the charter. In this situation, when faced with the need to change OKVED, you will simply need to make changes to the Unified State Register of Legal Entities, which is much simpler and does not require additional costs and time.