Tax application for the type of activity of the okVED. Change in the type of activity SP. Statement p24001: sample filling when adding okved

How is the change in OKVED IP carried out? Many entrepreneurs are interested in this question. Statistical accounting of everything that is within any state has been kept for a long time. Data collection is necessary to build a balanced fiscal policy in order to ensure the activities of the state and setting goals and objectives based on potential material capabilities. The data collection system is the more efficient, the shorter the period for updating the digital indicators. For maximum performance and truthfulness in the service of statistics, using the latest advances in electronics and mathematics, the best system analysts are working to resolve issues of informing the government about the state of the economy.

How can I change OKVED IP

How to change OKVED codes for individual entrepreneurs? For the purpose of data processing and the absence of cumbersome names and decryptions, a system of codes has been introduced, which has been in effect in a new edition since 2014. This is OKVED - all-Russian classifier species economic activity... Codification consists in a set of numbers, the number of which is from 2 to 6, they indicate the depth of product processing and are written in the following order: the first two are the class, the third is the subclass, the fourth is the group, the fifth is the subgroup, the sixth is the type.

Each economic entity selects a set of codes when registering and conducting business, which reflect the essence of its entrepreneurial activity. The number of codes is unlimited, they are only subdivided into basic and additional, and the main code is the only one, the number of additional codes is unlimited.

Information about OKVED is publicly available, it can be studied independently or with the help of consultants to select the optimal set of codes for updating the types of activities. From the moment of obtaining permission to start a business, these data are registered in the United state register individual entrepreneurs(EGRIP).

Any entrepreneur is obliged to know and remember their codes in order to comply with registration documents when concluding transactions or lending. Formalism in activities is not welcomed for business, the word and adherence to it are important here, but it is obligatory to be observed when checking the conscientiousness and diligence of the counterparty. The conformity of the data on the profile of the contract and obtained from the classifier confirms the control by the entrepreneur over the formal side of his activities, which indirectly gives hope for the obligation to cooperate.

Change of OKVED code for individual entrepreneurs: step-by-step instruction... The variety of changes in life sometimes amazes the layman, but this is nothing compared to the dynamics of changes in the business environment. Sometimes changes need to be made, and in this situation the creative potential of an individual entrepreneur is fully revealed. If it is necessary to change the main activity code, an individual entrepreneur needs to prepare certain documents.

The following actions should be taken:

1. Fill out the application form in the prescribed form.
2. To do this, it is necessary to determine the type of main activity, select its code and additional types with the selection of codes that may be needed for full-fledged work as an individual entrepreneur in the near future.
3. Further, making changes to the OKVED IP requires actually filling out an application with information about the individual entrepreneur and the types of activities he has defined and transferring it to the tax office.

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The procedure for changing the code for the individual entrepreneur

It is necessary to select the appropriate code in the current classifier. In order not to flip through dozens of pages, carefully reading the content, it is convenient to use the code search engine for individual entrepreneurs. The selected codes must be at least 4 characters long. After selecting the codes, you can proceed to filling out the application form.

1. Change of OKVED IP requires the following action: download the application form on the FTS website and fill it out. On pages one to six, you enter information about the entrepreneur and the reason for submitting the application. The seventh sheet of the application is intended for entering the activity codes that the entrepreneur intends to use: main and additional.
2. The eighth sheet contains codes that are subject to exclusion from the register. The final, ninth page is intended for signatures of the parties confirming the will and seriousness of the entrepreneur's intentions and the acceptance of the package of documents by an authorized tax officer.
3. Here is a simple numbering of sheets of the application, alphanumeric codification is used on the form of the form. All entries on the lines assigned to them are filled in with a black ballpoint pen personally by the applicant and in the presence of an inspection specialist. If the application is provided by a third-party authorized person, then information about this fact and the TIN of the person who confirmed the authenticity of the applicant's signature is entered.
4. Submission of a package of documents to a territorial unit tax office possibly in person, through a representative by a notarized power of attorney, through the Russian Post, in in electronic format... The deadline for sending information to the IFTS is set at 3 working days from the date of their change.

If the applicant has complied with all the recommendations on how to change the OKVED IP, and accurately and accurately filled out the documents, then after 5 working days it can be obtained from the tax office in person or through an authorized representative of the USRIP record sheet.

In the event of an unfavorable outcome, the tax office will notify the applicant officially by mail.

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Terms and possible penalties

Every entrepreneur in the process of doing business should not forget about timely informing the regulatory and supervisory authorities about all changes in their activities.

These provisions are fixed in legislative documents federal level, and liability for non-compliance with requirements is getting tougher every year.

Since the beginning of 2016, it has been established that repeated untimely provision of data or the provision of inaccurate information without alternative provides for the disqualification of an entrepreneur for a period of 1 to 3 years.

One-time untimely provision of data is punishable by a fine from 5 to 10 thousand rubles. The limitation period for bringing individual entrepreneurs to justice has been increased to 1 year.

Moreover, a check to obtain grounds for punishment will be carried out on the basis of documents existing at the time before the amendments were made. This rule has been introduced by regulatory authorities since 2017.

The change and addition of OKVED LLC codes is carried out in the manner prescribed by the norms of the current legislation. The basis for the implementation of the procedure is a change in the main direction in the work of the enterprise, as well as the addition of additional directions and the exclusion of existing ones. According to civil law, changes of this kind are subject to mandatory fixation in the state register.

The article provides detailed information on how to add a direction to the activities of an LLC, replace an existing one with a new one, or simply exclude it from the list. The step-by-step instructions presented in the article will help you quickly and without additional difficulties cope with the implementation of the procedure yourself, without involving third parties. The procedure for performing the operation to change codes in 2017 has changed somewhat, so the topic is relevant and requiring detail.

Additional Information! The concept of OKVED codes refers to the directions in the activities of the enterprise. In accordance with the norms of the law, they must be indicated during the registration of the company. The first in the list, as a rule, indicates the direction that is the priority for the company, followed by secondary activities.

How to change the OKVED OOO code and when to do it

1. if it is necessary to add the type of activity of the LLC (main or additional). Often, when expanding a business, the founders decide to add a direction to the work, thus diversifying its activities and making it more attractive for large companies;
2. if it is required to change the type of activity of the LLC. The business direction in which the company worked earlier became irrelevant and unprofitable, so the founders decided to change it. Sometimes a change in the type of activity is associated with great competition in this area, for example, if several business entities are registered in one region that provide similar services... In this case, the best solution to the problem is to replace this direction with another;
3. to exclude the type of activity. If there is an unclaimed one in the list of directions, it can be completely excluded from the list;
4. if the founders wish to replace the main business line with one of the additional ones. Despite the fact that new codes are not introduced, but only a replacement within the list takes place, this change must be reported to the tax service to fix the information in the register.

Note! It is necessary to notify the employees of the tax service about the changes concerning the OKVED codes so that they fix the amendments in the Unified State Register of Legal Entities. A statutory period is set aside for notification of the Inspectorate of the Federal Tax Service, the omission of which threatens the offender with legal liability.

The source of the codes is the corresponding classifier, it is with its help that you can select the required direction. In connection with the changes in the legislation carried out in 2017, the previously used OK 029-2007 has ceased to be effective. Now OK 029-2014 approved by Rosstandart order is applied. Companies founded after July 2016 were required to use OK 029-2014 during the implementation of registration actions. As for those LLCs that were created earlier, their registration took place using OK 029-2001.

In connection with the amendments to the tax legislation, it is now necessary to apply the codes from the new classifier to determine the possibility of using tax incentives.

Change the main direction step by step

To change the main code, you can use the following sequence of actions.

Step-by-step instruction:

1. making a decision by the founders of the company to change the main code. The decision is taken by a vote, the result of which is entered into the minutes;
2. updating the charter, fixing information about the changes made in the text of the document. The charter is the main document of the LLC, therefore, any information related to the activities of the company, including the change of codes, is recorded in it;
3. notification of the IFTS body about the decision taken at the meeting of the LLC participants. Notification of the tax service is carried out by submitting an application in the established format. Together with the application to the tax office, you must submit new edition Of the Charter, taking into account the amendments made, as well as a receipt confirming the fact of payment of the state duty in full;
4. fixing changes in the state register. The implementation of the procedure is in the competence of the tax officials. The information about the new details of the Charter and data about the change of the code / codes are to be entered;
5. getting ready documents... After 5 days from the date of application, the applicant can pick up the new version of the Charter and the entry sheet in the state register.

The passage of the described stages is necessary to change the main type of activity, read about the adjustment of additional directions below.

According to the established rules, when registering an enterprise, data on the main type of activity of the organization and on additional ones are recorded. The main code refers to the direction in which the society works most often. Secondary activities are carried out on an occasion, if necessary.

To change additional code an algorithm similar to that described earlier is used. The only difference is that the need to change the Charter does not arise in all cases. So, if the text of the document contains the phrase “and other types of activities not prohibited by law”, there is no need to change the Charter.

Note! If activities that require a license are to be added or removed from the list of codes, the Articles of Association must be changed.

If the text of the Charter does not change, an application to the tax office is submitted in the form 14001. In this case, you do not need to pay the state fee, since the changes will be recorded only in the register.

How long does it take to make changes

Despite the introduction of amendments to the legislation, as a result of which new codes were introduced into the classifier, the procedure for registering changes remained the same. The requirement regarding the timing of notification has not changed either. An application for amending the register must be submitted within 3 days from the date of the relevant decision. This requirement is enshrined in Article 5 of the Law "On State Registration of Legal Entities and Individual Entrepreneurs", the main purpose of which is to regulate the conditions and procedure for registration of business entities.

Violation established requirement is the basis for attracting general director enterprises to administrative responsibility in the form of a fine. Penalties are applied not only if the head of the LLC did not report the change of codes to the Federal Tax Service, but also if the time allotted by the legislator for the implementation of this procedure was missed. The amount of the fine is assigned in accordance with paragraphs of Art. 14.25 Administrative Code.

Encodings and abbreviated names constantly catch the eye of those who lead entrepreneurial activity... One of the varieties of such encodings is. This is the designation of the general classifier of types of economic activity. Further registration actions largely depend on which code the entrepreneur chooses.

Making the right choice will be facilitated by several available expert advice. Among them, the main principle is the approach when first comes the general, and then the particular. There is the simplest way:

• the choice begins with the definition of the main field of activity
• after that, go to the definition of the corresponding section
• followed by subsection, class and subclass
• next - group and subgroup
• finally, the activity itself is defined along with the immediate code

For an individual entrepreneur, it is necessary to determine the type of activity, from which the largest ones. According to OKVED, it is she who becomes the main one. But you can also choose additional types of codes. It is permissible to use special classifier applications if difficulties arise. Licensing is required for some types of activities.

Internet services in order to select codes in an automatic mode are available for mastering to each user. It is enough to enter a keyword associated with the proposed type of activity. The next step is to form a list with codes from which a suitable option is selected.

Possibility to change OKVED codes for individual entrepreneurs

The entrepreneur must prepare a certain package of documents if it is necessary to change the information about the codes. The list of actions will look like this:

1. First, we fill in the prescribed form.
2. Next is the selection of codes for the main and additional types economic activity.
3. An individual entrepreneur must also fill out an application with information about himself. After that, the documents are submitted to the tax office.

Changing codes for individual entrepreneurs: procedure

Adding a new activity to existing ones

It is important to decide for which code you need to add. Only after that you can start filling out the official application on the P24001 form. The application is given to the tax officials.

Step-by-step instructions for filling:

• filling is a mandatory requirement to page 001. The remaining sheets are an additional option
• foreign citizens enter their information on sheet A when they change their full name
• sheet B is needed for those who change citizenship. Individuals are responsible for providing the person
• sheets D and D are needed for foreigners and those who have not received citizenship
• two parts make up sheet E. In the first section, it is necessary to indicate the OKVED codes that are added. In the second - codes that require an exception

The sheet, which is designated by the letter G. It becomes mandatory, and here is a personal signature, data for contact with the applicant. Notaries, together with tax inspectors, fill out the sections, which are indicated by numbers 2 and 3.

Documents and filing rules

There is different ways in order to send an application to the tax authorities:

• confidant
• by post
• on one's own

Notary certification is not needed if the individual entrepreneur submits it on his own. Then the tax inspector is only required to sign on sheet G. Copies of the passport and must also be presented to the tax service. If necessary, a set of documents is shown to confirm the legality of the change of surname.

A receipt is issued to applicants after all documents have been accepted. Papers confirming changes to the USRIP must be issued no later than five days after contacting the tax office. The receipt indicates the date when everything was received.

A power of attorney is required if an intermediary is involved in the process. Then a copy of the passport together with the application is certified by a notary. Documents are signed in any case. The firmware becomes mandatory.

The main activity according to OKVED

This issue requires a particularly careful approach. Tariffs developed for the main activity are used in order to protect employees from accidents with insurance. The more dangers the job is, the more expensive insurance will be.

To confirm that the activity complies with the codes, documents must be submitted by April 15 of the year that follows the reporting period. Organizations must annually draw up such a package of documents. IE employers need this only if there are changes in the main activity.

The main activity is that from which the maximum benefit is obtained. In the absence of an application, setting tariffs becomes the right of employees, and then the cost is really overstated. The overly specified codes are no longer valid.

On the timing and possible penalties

The main thing is that every entrepreneur and manager should promptly inform the tax authorities about all changes that are related to the main activity. If the application is submitted for the second time later than the deadlines specified in the legislation, then the activity may be suspended for a period of 1 to 3 years.

After some time, there may be cases when it is necessary to make changes to the information about the individual entrepreneur in the USRIP. This can be a change in activities, address, surname, other information. And if, in the case of passport data, this is, in theory, the concern of the state. bodies and is not mandatory in accordance with Art. 5 of Federal Law N 129-FZ of 08.08.2001 (sometimes, in fact, if necessary, you still have to make changes by the sole proprietor), then in the case of OKVED, you will have to do everything yourself.

Changes to the information about the individual entrepreneur

Changes to the information about the individual entrepreneur contained in the USRIP are made by filing an application in the form R24001. Using this form, you can change the following data:

As you can see, you can change or clarify a lot, there can also be many reasons for this.

In what cases it is required to make changes about the types of activities of the individual entrepreneur

If the individual entrepreneur decided to change the type of activity, add a new code, or remove some of them, the corresponding change must be made in the USRIP.

For example, there used to be a flower stall issued on an individual entrepreneur, and this individual entrepreneur decided to also deal with the delivery of flowers along the way. In this case, it is necessary to the available:

• 47.76 Retail sale of flowers and other plants, seeds, fertilizers, pets and pet food in specialized stores;
• 46.19 Activities of agents for wholesale trade a universal assortment of goods;
• 46.22 Wholesale of flowers and plants;
• 46.90 Non-specialized wholesale trade;
• 47.19 Other retail sale in non-specialized stores;
• 47.59.4 Retail sale of wood products, cork and wickerwork in specialized stores;
• 47.76.1 Retail sale of flowers and other plants, seeds and fertilizers in specialized stores.

add this activity:

• 53.20.31 Courier delivery activities different kinds transport.

Or, if the delivery will be carried out for major needs (decoration of holidays, events), on its own, then this one too:

• 49.41 Activities of road freight transport.

In general, an option is possible when, instead of a flower stall, the IP decided to open a tent with pies. Here you will have to almost completely change the types of activities for catering.

Required documents

To prepare an application in the P24001 form, you will need a standard set of documents - an individual entrepreneur's passport, his certificate of registration and registration with OGRNIP and TIN numbers, and, accordingly, the data entered (new codes according to OKVED 2 for our example).

Form Р24001 and requirements for filling

On sheet E, we indicate new activities. If we add, we simply indicate new ones in paragraphs. 1.2. If we change the main one, we write it in pp. 1.1. If we do not remove the main one at the same time, it will automatically become non-main. If we delete something, we indicate the ones to be deleted in pp. 2.2. The main one is removed separately, through pp. 2.1.

In sheet G, we simply select the method of obtaining documents from reg. authority - in person, through someone with a power of attorney, or by mail.

After the registration of an entrepreneur, information about him and the types of activities that he carries out fall into the USRIP (unified register of entrepreneurs). Anyone can get acquainted with this information, including contractors of the entrepreneur, supervisory authorities. To keep this information up to date, it should be updated as needed. In some cases, the registry data is updated without the participation of the entrepreneur, in others, the entrepreneur himself is obliged to report the changes to the tax authority. To do this, they are given Form P24001, approved. 01/25/2012 By order of the Federal Tax Service.

Application R24001: sample filling when adding OKVED

The requirements for filling out the application are spelled out in the specified Order of the Federal Tax Service. See the general requirements for filling out registration forms (section 1 of Appendix 20 of the Order) and special requirements for filling out the application directly for amending information about the individual entrepreneur (section 15 of Appendix 20 of the Order). These requirements give instructions, including on the indication of OKVED codes. According to them, when filling in the code, its first digits must be indicated (at least 4 characters).

On May 25, 2016, amendments were made to the said Order of the Federal Tax Service, including the registration forms and the requirements for filling them out. According to these changes, when filling out registration forms, OKVED2 codes (classifier OK 029-2014) should be used.

If an entrepreneur opens a new direction of activity, information about which was not previously entered, then an application must be submitted to the tax office in the form of P24001. In this case, the 1st page of the form, the 1st page of sheet E of the form, sheet G.

If an entrepreneur, in addition to changing information about the types of activity, wants to inform about changes in any other data from the USRIP, then he additionally completes the corresponding sheets of the form:

• sheet A (information about the entrepreneur, including his last name, first name, patronymic; in relation to citizens of Russia, this information is updated in the order of interaction between the authorities, you do not need to fill it out in the P24001 application);
• sheet B (data on citizenship);
• sheet B (information about the place of residence);
• sheet G (information about the identity document for persons who are not citizens of Russia);
• sheet D (information about a residence permit or temporary residence permit).

Official form R24001

If the new direction of activity is the main one for the entrepreneur, then it must be indicated as the main one by filling in the corresponding line of the first page of sheet E. If the new type (s) of activity is not the main, but additional, then they are indicated in the corresponding lines of the first page of sheet E.

Below is the form 24001 - a sample of filling out when adding OKVED, which is available for download.

It is necessary to inform about new activities within 3 working days from the date of its commencement. Otherwise, the entrepreneur may be held liable under Art. 14.25 Administrative Code of the Russian Federation. In addition, the implementation of an activity without entering information about it in the USRIP may lead to disputes with tax authorities regarding the attribution of income from it to a special tax regime.

You can apply in different ways:

• personally, having come to the tax authority (when submitting an application in this way, there is no need to certify the correctness of the signature on it with a notary, it is enough to put your signature in the presence of an inspector);
• through a representative (the representative will need to issue a notarized power of attorney, the signature on the application will need to be certified by a notary);
• by mail (the signature on the application must be certified);
• electronically through a special service on the FTS website.

You do not need to pay a state fee for making changes to the USRIP.

- sample filling when adding OKVED