Letter to change the type of activity. The organization starts a new activity: add OKVED codes to the regul

If an LLC or an individual entrepreneur decides to engage in a new type of activity, then first of all, they need to clarify whether there is a record in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs that they can engage in this type of activity. If there is no such record, you need to add a new OKVED.

How to add a new OKVED in 2018? Here is a step by step guide:

1. Choose a new OKVED code
2. Prepare an application for adding a new OKVED
3. Apply to the IFTS
4. Get documents from the tax authority

Step 1. Select a new OKVED code

In 2018, a new All-Russian classifier of types of economic activity, OKVED 2, is in force. Therefore, it is necessary to choose the code for a new type of activity from OKVED 2. The old OKVED 1 has already lost its relevance and its application today is impossible.

Download the new official OKVED classifier for companies and individual entrepreneurs with a convenient search (Ctrl + F):

The structure of the new OKVED codes:

• xx - class;
• хх.х – subclass;
• хх.хх – group;
• хх.хх.х – subgroup;
• хх.хх.хх – view.

The new OKVED code must consist of at least 4 characters. But maybe also from 5 or from 6 characters. For example, code 01.11 corresponds to the type of activity "growing of cereals (except rice), pulses and oilseeds".

If an LLC or individual entrepreneur adds such a code to their registration data, they will be able to engage in all types of activities indicated under code 01.11 up to code 01.12:

• 01.11.1 - growing grain crops;
• 11/01/11 - wheat cultivation;
• 11/01/12 - growing barley, etc.

But an organization or an entrepreneur has the right to choose some specific view activities - for example, 01.11.11 - growing wheat. In this case, they will not be able to apply other activities that advise code 01.11.

Step 2. Prepare an application for adding a new OKVED

• for LLC: an application for amendments to the Unified State Register of Legal Entities in the form P14001, in which it is necessary to fill out sheets 001, P and N;
• for individual entrepreneurs: an application for amendments to the USRIP in the form P24001, in which it is necessary to fill out sheets 001, E and G.

Completing the application also depends on whether you are changing your main activity or not. If there is no change in the main type of activity, and you simply add new OKVED codes, then a dash must be put in the data sheet on OKVED codes in line 1.1.

If it was decided to change the main type of activity and assign it a new OKVED code, several pages of the application are filled out:

• for LLC: page 1 of sheet H - which indicates the code of the new main OKVED, and page 2 of sheet H - which indicates which OKVED is subject to exclusion;
• for individual entrepreneurs: page 1 of sheet E - on which the new code is indicated, and page 2 of sheet E - on which the OKVED code to be excluded is indicated.

Draw your attention to! If the Charter of the organization contains a closed list of possible OKVED codes, then in this case, in addition to submitting an application, it is necessary to amend the Charter. For this you need to pay a state duty in the amount of 800 rubles.

But as a rule, most organizations prefer to indicate in the Charter in the paragraph on the types of activities the phrase "and other activities that comply with the law." Therefore, there is no obligation for them to edit the Charter.

The payment of state duty for filing an application with the IFTS for adding or changing OKVED codes is not provided for by law.

The application is signed by the head of the organization and certified by a notary. If the application is submitted by a representative of the applicant organization, the power of attorney for him must also be notarized.

Step 3. Apply to the IFTS

An application for adding a new OKVED code must be submitted to the tax office that initially registered the legal entity. Please note that this is not the tax office in which the LLC or individual entrepreneur is registered.

The list of documents required to apply for the addition of a new OKVED:

• for individual entrepreneurs: an application in the form P24001 and an entrepreneur's passport; if the application is submitted by a representative, a notarized power of attorney must be drawn up for him;
• for LLC: an application in the form R14001 and the decision of the founders to add a new OKVED code.

If the LLC changes its main activity, the list of documents will be longer:

• application in the form P14001;
• the decision of the founders to change the main type of activity;
• charter with amendments (two copies);
• receipt for payment of state duty.

Step 4. Get documents from the tax authority

The term for making new entries in the Unified State Register of Legal Entities and the EGRIP is 5 working days. After this period, the head must again appear in the tax authority.

Individual entrepreneurs will be issued the Unified State Register of Legal Entities with new information, the head of the LLC will receive a list of the Unified State Register of Legal Entities with new codes. If the LLC changed its main activity, it will also be given one more copy of the Charter with a tax mark.

Note that for failure to file or late filing of an application, a fine of 5,000 rubles may be imposed on the head of the organization or individual entrepreneur.

OKVED codes are initially affixed when filling out an application for business registration, and then they are in without fail used in reporting.

Their presence helps to determine for what type of activity received financial results And what exactly does an entrepreneur do?

And if a businessman wants to change the type of activity? How can he make changes to the list of his OKVED codes?

OKVED: what are these codes?

These codes characterize a certain type of economic activity that the current legislation allows ordinary citizens to engage in.

Find these codes possible in a special classifier that contains:

• a list of all permitted activities, both requiring and (or) obtaining other permits, and not requiring them;
• as well as their detailed specifications. With the help of these characteristics, the entrepreneur gets an idea of ​​which numerical code to choose, so as not to be mistaken.

As for the code itself, it represents a numeric value, including:

• the class to which the desired type of activity belongs (the first two digits) and characterizes the type of industry;
• subclass is a characteristic that clarifies the enlarged classification of activities (this is the number in the code that follows the numerical designation of the class and consists of one number) and represents the general direction of economic activity;
• group - a characteristic that introduces deeper detail (represented in a numerical code by a group of numbers following immediately after the designation of the class and subclass). This characteristic reflects the specifics of the direction in which the entrepreneur is going to work;
• subgroup and type are the final characteristics of the activity, with the help of which even the type of service and product that the entrepreneur will be engaged in is determined. And in the OKVED code, these characteristics are represented by the very last two digits. By the way, it also happens that the numerical value of the “view” is missing in the code.

Looks the code itself is as follows:

• class, for example, 28 "Production of machinery and equipment not classified in other groups";
• subclass - 28.1 "Manufacture of general purpose equipment and machinery";
• group - 28.11 "Manufacture of engines and turbines";
• subgroup - 28.11.2 "Manufacture of turbines";
• view - 28.11.21 "Production of steam turbines".

At the same time, the entrepreneur himself may not use detailing by subgroups and types when registering his business or when making changes to the current list of his OKVED codes.

He can put a numerical code in the application, consisting only of a class and a subclass. This will then allow not to often make changes to the records of the unified state register, as well as to calmly engage in all types of activities that are within the framework of this enlarged grouping.

However, the OKVED code not only used for reporting, but also:

• to determine eligibility for tax benefits;
• in order to obtain the right to use one or another type of tax system (for example, in order to pay taxes under the system, it is necessary to engage in certain tax legislation activities), and in other cases.

Therefore, when these codes were incorrectly determined during the registration of the enterprise (or), or the company decided to engage in the type of activity that it did not enter into the register during its registration, it is necessary to make appropriate adjustments to OKVED.

When it is necessary

The most common reasons for OKVED shifts are:

• expanding the list of activities that the company is going to engage in;
• full transition of the company to another type of activity;
• change of the main type of activity (for example, the type of activity that will be considered the main one has not been previously declared), etc.

But any of these reasons requires changes to the unified state register or. To do this, you need to submit a clarification application to tax office in which the entrepreneur or organization is registered.

It should be noted that in the unified register upon direct registration of a new enterprise or entrepreneur, or when changing types of activities already operating business, you can enter those OKVED codes that relate, for example, to licensed activities. However, the approval of these codes does not give the right to actually engage in these types of activities!

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Procedure for changing codes for organizations

First of all, in order not to be mistaken with changing codes, you should get a fresh copy of the . It can be done for free! This document is issued on paper - upon personal contact with the tax office or by mail; and in in electronic format. The only thing is that in order to receive an extract in electronic format, you will need (hereinafter - EDS).

Based current version extracts, you can prepare all the necessary adjustments in the codes of future activities without errors.

Since the changes made to the list of OKVED codes are not related to changes, an application is prepared in the form (the form of the Federal Tax Service of the Russian Federation was approved in order No. MMV-7-6 / 25 "@ dated 01/25/12). Using this form, changes are made to the Unified State Register of Legal Entities regarding the correction of information about the organization previously reflected in the register.

Before serving said statement the applicant's signature must be notarized. The applicant can only be the head of the company.

So for a notary In addition to the application itself, the originals will be required:

1. Testimonies;
2. Certificate of TIN of the organization;
3. , moreover, together with all the changes to it;
4. Extracts from the register of registration of legal entities, which is not older than 1 month. For his own company, its head can get an extract from the tax authority for free;
5. Decisions on the appointment of the head (or meeting of founders).

With all this package, the head, without first signing the application No. P14001, goes to the notary. And only there he signs the application, which is certified by a notary.

To make changes to the register, it is not required to pay a state duty, since the changes made to the OKVED codes are not related to changes in the constituent documents.

It should be noted that in order to submit an application for making changes to the Unified State Register of Legal Entities, there is a normative term : within 3 working days from the moment the decision is made (by one founder) or the minutes of the general meeting are drawn up (if the company has two or more founders), the organization is obliged to report these changes to the registering (tax) authority. This rule is enshrined in paragraph 5 of Article 5 federal law RF No. 129-FZ dated 08.08.01.

Application P14001 certified by a notary is submitted to the tax authority one of the following ways:

• personally by the head of the company with the presentation of his passport;
• through a representative who acts on the basis of a power of attorney certified by a notary;
• through the post office. The letter is issued with a declared value and must contain attachments listing all documents to be sent;
• in electronic form through the section on the website of the Federal Tax Service of the Russian Federation - “Submission of electronic documents for state registration”. In this case, all documents must be scanned subject to certain technical requirements, a list of which can also be found on the website of the Federal Tax Service of the Russian Federation. The package of documents itself must be signed with an enhanced qualified EDS, either by the applicant himself or by a notary - if documents are submitted through him. For self-submission of documents to the tax authority in electronic form, an EDS can be obtained at special centers, a list of which can also be viewed on the website of the Federal Tax Service of the Russian Federation, for example, in the “Create your business” section - “Introducing changes to the Unified State Register of Legal Entities”.

As soon as the documents are submitted (in any form), the tax office accepts them and issues (or sends by mail or transmits in electronic format) a receipt for their receipt.

And after 5 working days, a new extract from the Unified State Register of Legal Entities with the changes reflected in it is issued to the applicant or representative of the organization.

Step-by-step instructions for an individual entrepreneur

Most importantly, the entrepreneur must decide to change the OKVED codes.

This can also be done locally. But since the adoption of this order, the entrepreneur in for 3-x working days is obliged to make appropriate changes to the USRIP using an application in the form No. Р24001, which was approved on 01.25.12. order of the Federal Tax Service of the Russian Federation No. MMV-7-6 / [email protected]

By the way, in order not to be mistaken with changeable codes, you should order an up-to-date extract from the register. It is provided free of charge. In addition, you do not need to pay a state duty for making changes to the register.

Application No. P24001 is first submitted to a notary to certify the signature of the applicant (entrepreneur). Along with the application, it is necessary to present the passport of the entrepreneur, the originals of his certificates of OGRIP and TIN. Moreover, the application itself is signed directly in the presence of a notary.

Served a notarized application to the tax authority in which the entrepreneur is registered:

• personally. In this case, the entrepreneur must have a passport with him;
• through his representative, who can act only on the basis of the entrepreneur, certified by a notary;
• by mail. In this case, as an accompaniment to the application, it is necessary to draw up an inventory of the attachment, and the letter itself is sent with a declared value;
• if the application is submitted through the “Submission of documents for state registration” service on the website of the Federal Tax Service of the Russian Federation, then it will need to be scanned and certified with an EDS either by the entrepreneur himself or by a notary (when transferring documents through it).

Upon receipt of the documents, the tax authority must send or issue to the applicant. After 5 working days from the date of receipt of the specified package of documents, the entrepreneur is issued a new extract from the Unified State Register of Legal Entities.

Updated codes - what to do?

Nothing! The fact is that after the entry into force of the new OKVED codes (i.e. from July 11, 2016) automatically change them for those who have already been registered in the USRIP or in the USRLE up to this point. But to be sure, you should order a fresh extract - and check the codes indicated in it with the new edition of the Classifier (OKVED rev. 2).

Change of main activity

If an organization or entrepreneur is engaged in activities for which the OKVED code is registered as an additional one, but actually recognizes it as its main one, then no changes to the register are necessary.

If an organization or an entrepreneur decided to engage in activities as the main type of activity, the code of which they did not declare at all, then filing an application in the form and algorithm to the tax authority in this case is similar to the above, i.e. through Applications Nos. P14001 and P24001.

The rules for filling out an application in the form P24001, see this video:

Instruction

Assignment of codes statistics produced in accordance with all-Russian classifiers. If in the process of doing economic activity there was a need to change its registered form, this is usually associated with a change in the profile of the enterprise or with the fact that it expands the scope of its activities. In this case, the OKVED classifier (All-Russian classifier of types of economic activity) is used. These changes require registration in the constituent documents, data from the Unified State Register of Legal Entities (EGRLE) and changes in codes statistics.

The exact correspondence of the activities carried out and its indication in the contracts and acts of the work performed by your enterprise, correct design the statistical codes used and the corresponding statistical accounting are the key to the successful operation of the enterprise, its adaptation to market conditions that are constantly changing. You, as a manager, must be completely sure that all the documentation of your enterprise is drawn up correctly.

Define new codes on . Write an application to the tax office at the place of registration of your enterprise unified formР-14001 (if you - entity) or in the form R-24001 (for individual entrepreneurs without forming a legal entity). After all the changes that have occurred in the tax office are registered and reflected in the Unified State Register of Legal Entities, you will receive an extract about this. Based on this document, the State Statistics Committee will issue you a new certificate indicating the current codes statistics.

To the authorities statistics you need to provide, in addition to an extract from the Unified State Register of Legal Entities or EGRIP, a copy of the protocol or decision on approval of changes in types of economic activity, a copy of certificates of state registration(OGRN), on the assignment of a TIN and the original of the originally received information letter with the previous codes statistics.

Sources:

• how to change activity

In order to be able to officially engage in certain types of activities, the enterprise is obliged to record them properly in the territorial tax authority and statistics authorities. When making changes related to the types of activities, the enterprise is also obliged to notify the relevant control and accounting authorities.

You will need

• - application P14001.

Instruction

Purchase or download Application Form P14001 from the Internet. If you are going this statement by hand, do not use pens with different color paste, avoid mistakes, corrections and blots. If you fill out a document in the form, do not leave significant fields empty. Filling out the form at the same time in printed text and handwritten is not allowed.

Indicate in the first sheets of the application all necessary information oh in desired field put a marker explaining exactly what changes it introduces (adds or excludes) to the activities. If adding new activities and excluding old ones at the same time, check both boxes.

Refine codes, corresponding to the selected types of activity, according to the All-Russian classifier of types of economic activity (). When adding new activities, go to sheet H. If you exclude activities, open sheet O. If the main type of activity does not change, put a dash in the first line. Start adding additional (or excluded) activities on the second line.

If for added or excluded by OKVED you do not have enough space on one sheet, create a second (third) sheet H or O. Each code must have at least three, and the types of activities must fully comply with the wording given in the classifier.

Fill in the sheets with data about the applicant, without signing anywhere. Do not staple sheets. Contact the notary office to certify the P14001 form. The applicant must certify the document. He needs to have his passport with him. Keep in mind that notarization services are paid.

Based on the Federal Law 129-FZ of 08.08.2001. when registering a newly created enterprise, records containing information about the enterprise are entered in the unified state register of legal entities. Whole required list information and documents to be included in the register is provided for in the first paragraph of Article 5 of this law.

Along with other information, this includes types of economic activity. Depending on the types entrepreneurial activity that are carried out by a legal entity, they are assigned codes based on the all-Russian classifier by type of economic activity. The Unified State Register of Legal Entities, as a rule, reflects several OKVED codes for the main activity and several additional OKVED codes for related activities. So how to change the main OKVED LLC?

When does it become necessary to amend the Unified State Register of Legal Entities according to OKVED?

In the future, in the course of the enterprise's activities during its development, expansion of its field of activity or reorientation to another segment of the market, OKVED codes may change significantly - additional ones may be added to them, or new codes may simply come
to replace the original one.

The fifth paragraph of Article 5 of Law 129-FZ regulates the time limits for the submission of information relating to these changes. Within three (working) days of the changes that have taken place, the organization must necessarily report them to the tax authority. Failure to comply with the requirements of the fifth article of the law 129-FZ is subject to administrative liability and threatens with a fine of 5,000 rubles.

At the same time, it should be borne in mind that only those types of economic activity that meet the characteristics of entrepreneurial activity in accordance with the definition under Article 2 of the Civil Code of the Russian Federation are entered in the Unified State Register of Legal Entities.

Based on this, it follows that a one-time provision of services does not entail the obligation to make changes to information about OKVED. For example, a company that sells catering services found stale remains of dishes in a warehouse and decided to get rid of them by selling them.

The procedure for changing information in the Unified State Register of Legal Entities when changing constituent documents

The procedure for entering information into the register depends on the need to change the constituent documents of the enterprise. That is, if OKVED has changed due to changes reflected in the constituent documents, then this procedure is regulated by Chapter Six, Article 17, Clause 1 of Federal Law 129-FZ.

The applicant submits to the registering body an application signed by him and certified by a notary. For this type of documents, the approved form P13001 is intended. A list of OKVED codes is attached to it. The applicant is the head of the company (director or CEO etc.), who has the right to act on behalf of the organization without a power of attorney. The Unified State Register of Legal Entities already contains information about this person.

Together with the application, the following shall be submitted: a decision on making changes to the constituent documents (decision of the meeting of founders or sole founder), constituent documents (Charter of the company), taking into account the current changes in two copies and a receipt, payment of the state fee.

A change in the constituent documents is necessary if they contain a closed list by types of business activities of the enterprise, and the new kind activity is not included in this list and, accordingly, in this case, the conduct of this type of activity will be a violation of the Charter of the company.

The procedure for amending information in the Unified State Register of Legal Entities without changing the Charter

Experienced lawyers take into account the fact that the current legislation does not oblige to prescribe types of activities in the charter and advise adding a phrase to it that the company can conduct any activity that is not prohibited by law, as well as use an open list. In this case, the procedure for submitting information about changing the type of activity is provided for by the second paragraph of Article 17 of Federal Law 129-FZ.

It is enough for the applicant to fill out an application in the form P14001, certify it with a notary and submit it to the registration authority along with a decision or protocol on changing information in the Unified State Register of Legal Entities. The payment of state duty is no longer required.

It should be noted that in both cases, must personally fill out an application for approved form, the application is signed by the applicant only in the presence of a notary and his signature is certified by a notary. To certify the authenticity of a signature at a notary, a standard package of documents is required, it can be clarified in advance. As a rule, this is:

• the applicant's passport and a photocopy of the passport;
• TIN certificate;
• certificate of assignment of the OGRN, both during the initial registration, and all subsequent ones on changes made to the Unified State Register of Legal Entities;
• statistics codes;
• charter of the company;
• the decision to establish a society;
• decision or order to appoint the head of the company;
• the decision is the basis for making ongoing changes.

But the presence of the applicant when submitting these documents to the tax office (registration authority) is no longer necessary. Documents can be sent both by mail with a list of attachments, and through an authorized person empowered with the help of a standard standard power of attorney.

Within 7 days, employees of the tax authority are required to make all the declared changes in the Unified State Register of Legal Entities, issue a Certificate of PSRN on the introduction of changes and provide a new extract from the Unified State Register of Legal Entities,

Having changed the codes of OKVED LLC and received an extract, it is necessary to issue a new letter in the statistical office about the codes of your enterprise.

Comparing both procedures for making changes to the state unified register given in this article, we see that the second option is less costly both in terms of time and finances. Perhaps organizations that have a closed list of activity codes in the charter of the company should make changes to it once regarding the list in order to use the simplified procedure for submitting information for the register of legal entities in the future.

The change in the type of activity of the company is described in the video below.

How to change the type of activity of an LLC is of interest to every businessman who decides to make adjustments to the direction of work of such an organization. What needs to be done to make amendments and what documents will need to be submitted will be described in detail in our article.

Step-by-step instructions for changing the type of activity of an LLC (main stages)

The change in the main activity of the LLC occurs through the Federal Tax Service and is recorded in the Unified State Register of Legal Entities. If the charter does not specify the types of activities that are planned to be added, it is necessary to include them in the constituent document by adjusting it. The algorithm of actions in such a case is as follows:

• Holding a general meeting.
• Amending the charter and presenting it in an updated version.
• Sending an application to the registration authorities in the form P13001.
• Payment of state duty in the amount of 800 rubles.
• Changing the data in the Unified State Register of Legal Entities indicating the changed type of activity and the details of the updated version of the charter.

After the presentation required documents registration of changes takes up to 5 business days (clause 1, article 5 of the Federal Law “On state registration ...” dated 08.08.2001 No. 129).

Decision to change the OKVED LLC codes, minutes of the general meeting

According to Art. 39 of the Federal Law “On Companies ...” dated February 8, 1998 No. 14, the decision is drawn up when the company consists of only 1 participant, who accepts it. To certify the decision, the signature of the founder and the seal of the organization is sufficient.

If there are more participants, a protocol is drawn up instead of a decision. To do this, an extraordinary general meeting is held (clause 1, article 35 of law No. 14-FZ) on how to change the main activity of the LLC. The protocol reflecting the consent of all participants to the change in OKVED must be signed by all those present.

Entering additional OKVED codes for LLC

If the charter provides for the possibility of carrying out activities other than those specified in it (without specifying them), the procedure for changing OKVED codes is changed. The main differences in this are:

• in the absence of the need to amend the charter;
• no need to convene a general meeting with the preparation of minutes;
• application form to the registration authorities.

Given the absence of the need to submit an updated version of the charter and a receipt for the payment of state duty, the procedure is greatly simplified, since it turns out that it is possible to add a type of activity to an LLC by submitting only an application in the form P14001. This is the only document that is required to be submitted to the registration authorities in such a case.

Filling in R14001 when changing OKVED LLC codes, sample

In the case we are considering, only those pages are filled in the document on which new codes are added or changes occur by excluding old ones and replacing them with new ones.

The General Director must fill in the data:

• page 1 of the application;
• sheet H page 1 (listing the types of activities that are planned to be added);
• sheet H page 2 (listing the types of activities that are planned to be excluded);
• sheet P (information about the applicant).

Code listing additional species activity does not require each of them to be entered on a separate line. If necessary, you can fill out several sheets H of the application (in this case, blank pages cannot be numbered and printed).

In order to add the OKVED code to the LLC, it is necessary to notarize the application, after which it is submitted to the registration authorities. There is no need to pay the state duty in this case. An application form is available for download on our website.

Terms of making changes, responsibility for their violation

An application in the form R13001 or R14001 must be sent to the Federal Tax Service no later than 3 days after a decision is made or a protocol is drawn up on changing the main OKVED code or any of the additional ones (part 5 of article 5 No. 129-FZ). Registration of changes takes 5 days. The procedure for making changes to data on the types of activities of an LLC has changed only in terms of introducing new OKVED codes, there are no other changes in the procedure.

In case of violation of the stipulated terms, the head may be held administratively liable in accordance with Art. 14.25 Administrative Code of the Russian Federation:

• in case of violation of the deadlines for filing an application (part 3);
• if, during the inspection by the relevant authorities, additional types of activities are discovered, information about which was not provided to the Federal Tax Service (part 4).

Thus, the procedure for changing the main type of activity (or adding new ones) depends on the need to amend the company's charter.