Adding an activity type SP. OKVED codes for SP: how to choose the desired code and register it with the tax authorities. Brief minimum you need to know about okved

As the business develops, an individual entrepreneur can either abandon any initially planned types of activities, or start developing new ones that were not previously envisaged. This is a natural process. But all these adjustments must be reflected in a timely manner and on paper - they are entered into the Unified State Register. individual entrepreneurs(EGRIP). Each occupation has its own OKVED code, and a special bureaucratic procedure is provided for changing the set of these codes reflected in the USRIP.

What are OKVED codes and why are they needed

OKVED codes are combinations of numbers that consist of at leastfrom four characters and provided for each line of business in the All-Russian classifier of types economic activity(OKVED). The state needs them for statistical accounting - it is with their help that it becomes clear to representatives of competent government agencies what a particular subject of economic activity, including individual entrepreneurs, is doing.

If an individual entrepreneur has hired workers, OKVED also affects the rates of contributions paid for them to the Social Insurance Fund.

It is clear that an individual entrepreneur may not even be doing this before. But in such a case, the state has provided incentives for it in the form of fines.

When the SP should add new codes

The individual entrepreneur is obliged to add the OKVED code to the USRIP for each new area of ​​activity within three days after he actually began to engage in it. If he is convicted of violating this legal requirement, for the first time he faces a fine of five to ten thousand rubles in accordance with Art. 14.25 Administrative Code of the Russian Federation.

The fine for untimely change of OKVED codes is from five to ten thousand rubles

In the event of a repeated violation of the same article, a punishment is provided in the form of disqualification, which for an individual entrepreneur in practice means a ban on entrepreneurial activity for a period of one to three years.

How to add a new OKVED code: step by step instructions

When an individual entrepreneur needs to expand the list of OKVED codes, the following sequence of actions is provided:

1. Select a new OKVED code to be added. You can add several types of activities at the same time by immediately specifying them in the application. In this case, there is no need to write a separate statement for each new code.
2. Choose a method of submitting documents.
3. Prepare a package of necessary documents. The focus is on the P24001 application.
4. In the chosen way, submit documents to the inspectorate of the Federal Tax Service (IFTS) of Russia.
5. In due time, receive a record sheet in the USRIP, reflecting the changes in the list of codes.

Selection of a new OKVED code

Corrections of the list of OKVED codes are carried out by existing individual entrepreneurs. This means that the procedure for their selection is already familiar to each of them. After all, it also precedes filling out an application for state registration. In 2018, when choosing new codes, you need to rely only on the OKVED-2 classifier. All others were outdated a year earlier.

In the reference book, a section and a subsection are sequentially selected, while the digital code of the type of activity will be displayed

It is worth recalling that the OKVED code consists of at least four characters. If you want to specify the type of activity, the classifier makes it possible to indicate at once both a general four-character code and a narrower code with additional digits. However, neither option will be considered a mistake.

Choosing a way to submit documents

An individual entrepreneur can apply in the following ways:

• personally;
• through a trusted person;
• by mail;
• electronic .

In the first case, a minimum set of documents will be required, so this method is the least troublesome. A representative can only submit an application with an official power of attorney from the entrepreneur. A postal item requires notarization of documents. They are sent by letter with a declared value and an inventory of the attachment.

Applying to in electronic format possible when the SP has a valid enhanced qualified electronic signature. If it is not there, a notary can also certify a digital document, but this will require additional costs and time.

You can apply for a change in OKVED codes on the FTS website

Formation of a package of documents

The set of documents depends on the chosen filing method and includes:

1. Application Form P24001.
2. IP passport. For all options, except for a personal visit, a notarized copy is used instead of a passport.
3. TIN assignment certificate or its notarized copy. This document is not required everywhere, so it is better to check with the Inspectorate of the Federal Tax Service or the MFC if it is needed.
4. Notarized power of attorney, if the documents will be submitted not by the sole proprietor, but by his representative. Power of attorney in simple written form is not accepted by the tax office.

The state duty for making changes to the USRIP is not charged, so you do not need to pay it and include a receipt in the package of documents.

You can fill out the R24001 form to add OKVED codes both on a computer and by hand

How to fill out the P24001 form

When filling out an application in the P24001 form, one must keep in mind the following nuances:

1. Only the title page, where the full name, ORGNIP and TIN of the entrepreneur are indicated, is subject to mandatory filling. All the rest - only as needed. Sheets that have nothing to write into are left blank. In the corresponding column of the title page, when changing OKVED codes, the number 1 is indicated.
2. When making adjustments to the OKVED list, sheet E is filled in, consisting of two pages: on page 1, the codes that should be added are indicated, on page 2 - to be deleted.
3. If the individual entrepreneur does not change the main OKVED, clause 1.1. on page 1 of sheet E is not completed. When changing the main code (this should be the one that brings the IP the most money) in paragraph 1.1. the new main OKVED code is indicated, and the old one - in the corresponding paragraph of page 2 of sheet E.
4. On sheet G, the contact phone number of the individual entrepreneur and his preferred method of obtaining a document on the result of providing him with public services for making changes to the USRIP are indicated.
5. You need to sign the P24001 form in the presence of a tax inspector, an employee of the MFC or a notary, if you plan to submit documents through an attorney or by mail.

New OKVED codes fit only in digital designation, without decoding

Form P24001 is filled by hand with ballpoint pen and black paste in capital letters. When entering data using a computer, the Courier New font is used, height 18. It is better to navigate the procedure for filling out the P24001 form to change the OKVED IP codes, a sample will help.

To generate and send an electronic application, a special program "Preparation of a package of electronic documents for state registration" is used. It can be installed on a computer from the FTS website for free use.

Video: preparation of documents for changing the list of OKVED IP codes

Submission of documents

Documents are submitted to the same Inspectorate of the Federal Tax Service as for registration of an individual entrepreneur. In most cases, this is the same inspectorate where the entrepreneur is registered as a taxpayer. But in large cities it can be a separate registering inspectorate, such as IFTS-46 in Moscow in the capital.

Submission of documents to the MFC is possible if the center provides registration services to the business. It is better to clarify this point in advance in the selected MFC.

Step number 5: obtaining documents

You can get a list of records in EGRIP with a new set of OKVED codes in the same ways as you can submit documents:

• personally at the IFTS or MFC;
• through an attorney;
• by mail.

The method of receipt is indicated in the application itself.

Deadline for making changes

The law gives the tax authorities exactly five working days to make changes to the USRIP, including the addition of OKVED codes. After this period, they must issue the applicant a document confirming the provision of the service or informing about the refusal with an indication of the reasons. If there are no grounds for refusal, the individual entrepreneur receives an entry sheet in the USRIP with a new list of OKVED codes.

But when submitting and receiving documents through the MFC or by mail, you need to add time for their transfer or forwarding. And this is usually a few more days.

The procedure for making changes to the USRIP, in terms of the list of OKVED codes, is formal, especially if the individual entrepreneur does not have employees... But this does not mean that it can be neglected. In addition, there is nothing complicated about it. So, all that remains is to do everything on time.

At the stage of formalizing his business activity, an individual entrepreneur is faced with the need to choose a statistical code for his business. Kinds economic activity legislatively enshrined in classifier OKVED... To choose the correct codes, the individual entrepreneur will have to understand their structure and assignment procedure.

The choice of OKVED: general provisions

When registering an individual entrepreneur, he needs to designate the types of his future business. They must be selected from a special classifier in which the permitted types of entrepreneurial activities are written out.

The table in which the types of entrepreneurial activity are indicated is called the All-Russian classifier of types of economic activity, abbreviated as OKVED.

Only the classification of species revised in 2014 is relevant activities of OKVED-2. In the period from 2014 to 2016, along with new edition the classifier could use the previous OKVED-1 reference book. Since January 1, 2017, the old OKVED-1 has been completely abolished. From that time on, it is necessary to be guided exclusively by OKVED-2. The tax inspectorate will not accept an application with the codes indicated according to the previous classifier.

The structure and decoding of the classifier of codes of entrepreneurial activity

The code table is divided into 21 sections. Each section is designated by a letter of the Latin alphabet from A to U.

The structure of the new OKVED table

Below are all sections of the table of new codes:

• agriculture, forestry, hunting, fishing and fish farming;
• mining;
• processing industries;
• security electrical energy, gas and steam, air conditioning;
• water supply, sewerage, organization of waste collection and disposal, activities to eliminate pollution;
• building;
• wholesale and retail trade in repair of motor vehicles and motorcycles;
• transportation and storage;
• activities of hotels and catering establishments;
• activities in the field of information and communication;
• financial and insurance activities;
• activity on operations with real estate;
• professional, scientific and technical activities;
• administrative activities and related additional services;
• public administration and military security, social security;
• education;
• activities in the field of health and social services;
• activities in the field of culture, sports, organization of leisure and entertainment;
• provision of other types of services;
• the activity of households as employers, the undifferentiated activity of private households in the production of goods and the provision of services for their own consumption;
• activities of extraterritorial organizations and bodies.

Classes are distinguished within these sections. Subclasses are highlighted within the classes. Subclasses are divided into groups, and groups are divided into subgroups. Finally, in addition to the subgroups, the specific activity is indicated.

Latin letters of the section table of contents are not included in the codes, but only numerical designations are indicated. The first two digits of the code indicate the class, the third is the subclass, the fourth is the group, the fifth is the subgroup and the sixth is the type of activity itself.

This coding structure, despite its external complexity, is clear and logical.

The structure of the code in the OKVED classifier at first puzzles most entrepreneurs

When choosing a suitable OKVED code, you need to remember that certain types entrepreneurial activities are prohibited for individual entrepreneurs, therefore they cannot be used:

• manufacture of explosive materials, military and aircraft equipment, parts for them;
• organization of production of pharmaceuticals for mass use;
• the provision of private security services;
• search and selection of jobs abroad;
• work in the sector of television and radio broadcasting, mass media;
• organization of bookmakers, gambling establishments;
• geology and geodesy;
• production and subsequent sale of alcohol-containing products (alcoholic beverages, perfumes, chemicals, etc.);
• service in the field of astronautics in any form;
• provision of services for lending to the population;
• organization trading platforms any orientation;
• provision of insurance and clearing services.

When choosing an OKVED code for an individual entrepreneur, it is necessary to take into account all the requirements and restrictions on the part of the legislator. According to current regulations, the state represented by authorized bodies is not obliged to warn about possible adverse consequences; all responsibility for non-compliance with the laws lies with the business owner.

How to find a code for a retail organization

As an example of compiling the Classification of Foreign Economic Activity, you can take the type of activity from the most common section representing trade (section G). For example, an entrepreneur wants to retail chocolate. To do this, he needs to open a new code or replace an existing one. Consider the sequence of typing the code:

• in section G, the class of OKVED 47 is selected - retail trade, except for trade in motor vehicles and motorcycles;
• depending on the intended place of sale of products, subsection 47.1 is selected - in non-specialized retail outlets, 47.2 - in specialized retail outlets. The chocolate should be sold in a specialty store, so we stop at code 47.2;
• chocolate belongs to the category of food confectionery products, therefore, in the corresponding sections of OKVED 47, subsection 47.24.2 is selected - retail trade in confectionery in a specialized store;
• retail sale of confectionery, including chocolate, is subdivision 47.24.22.

Thus, we get a six-digit number that accurately captures a specific type of activity. Only in reality, the six-digit code is not indicated during registration, but the group code is written, consisting of four characters. In the given example, it is trade in bread, bakery and confectionery products. Of course, if you specify a specific code for trading in chocolate, then it will not be a mistake, but then nothing but chocolate can be traded. All confectionery products are automatically included in the selected group, not just chocolate.

Number of additional codes that can be selected

In Russian legislation, the number of codes that an entrepreneur can take is not indicated. A businessman is allowed to list in the application all codes entered in the classifier. Sheet "A" has 57 boxes for codes that you can fill out. Of course, in practice, such a statement would only make tax officials smile. By the way, KVED-2 includes 2500 codes.

In fact, there are restrictions on the number of codes, since certain work requires special licenses. The register of licensed types of work, current for 2019, is given in article 12 of Law No. 99-FZ.

And you should also know that in order to obtain a permit for entrepreneurship in the field of education and development of children, proof of a criminal record will be required (Law No. 129-FZ, Article 22, clause 1k).

Please note that you can change, add or remove OKVED codes at any time.

How to get OKVED for the main type of activity

In the application, it is allowed to record only one main type of activity. The coefficients of accruals on wages for insurance against accidents for employees are made according to the specified code. Accordingly, the higher the degree of risk that the employees of the enterprise are exposed to at work, the greater the coefficient.

According to the order of the Ministry of Health and social development No. 55 of 01/31/2006, the individual entrepreneur must inform the FSS of the Russian Federation about the change in the main type of work. If such information is not received, then, in addition to the fine, it will be necessary to pay contributions to Social Insurance. They will be calculated according to the coefficients provided for the most risky types of activities, recorded in the application.

How to find the correct code

In order to avoid the temptation to indicate as your main occupation the type of business activity with the lowest coefficient, the law stipulates that the main type is the one that brought the maximum profit in the reporting year.

Fixing any type of business activity as the main one, it is necessary to determine the tax regime, since certain preferential regimes are not possible for any type of activity. Tax regimes such as STS, PSN, UTII and Unified Agricultural Taxation are applied only for certain types of business. An example is the simplified taxation regime (STS), which is the most popular because it is characterized by a low tax burden and a simplified reporting system. However, under the simplified tax system, it is prohibited to engage in insurance activities and extract minerals from the subsoil.

Even greater restrictions apply to such a tax regime as the Unified Agricultural Tax (unified agricultural tax). When working at the Unified Agricultural Budget, only business activity is possible in agriculture and fish farming.

The process of issuing the corresponding code: step-by-step instructions

The primary fixation of the code occurs when registering the IP. The registration of an individual entrepreneur itself is currently extremely simple. It consists in submitting only three documents: an application form, a passport and an individual tax number.

The OKVED code is indicated in the application under the new R21001 form.

How to write a statement

The form is filled out on the printer in capital letters in Courier New font, height 18 pixels, or by hand, in large block letters in black ink.

OKVED codes are indicated on the fourth page of the document (sheet A). At the top, in the corresponding line, the code of the main activity is entered, and below the additional codes... Each code is composed of at least four digits. The number of entered codes depends only on the appropriateness. And, of course, you do not need to enter codes that are prohibited for individual entrepreneurs. The tax inspectorate will not let such statements pass anyway.

Sample application for the P21001 form

Filling out the application does not cause any difficulty even for novice entrepreneurs: it is enough to look at the correct codes in the reference book and enter them in the fields provided for this.

It is important for a novice businessman to determine in advance which OKVED code for his company will be the main one. Its role will be played by the code by which the entrepreneur receives or plans to receive the maximum profit. It is on the main code that the tariff for insurance of employees against occupational diseases and accidents will depend. If within some time the main code changes, it is necessary to notify the FSS by submitting the appropriate certificate confirming the main type of activity no later than April 15 following the results of the last reporting period. If there are no personnel employees at the enterprise, the certificate may not be submitted.

Any change in the type of occupation or about a new type of business activity, the code of which was not entered during the registration of the individual entrepreneur, must be reported in writing to the tax service within three days.

The design of such a message has two options. In both options, an application is submitted in the P24001 form, with the difference that when the codes are added, pages are filled: 1, 7_List E_c.1 and sheet 9_List F, and if the codes are excluded, pages are filled: 1, 8_List E_c.2 and sheet 9_ZH.

Sample of filling out the form Р24001

The P24001 form has 9 sheets, not all of them need to be filled out. When preparing a document, you need to take into account the following recommendations:

1. The title page contains key information on the individual entrepreneur, including OGRNIP, TIN, full name.
2. Page 1 of sheet "E" is intended for entering new codes. Here you can specify both the main activity code and auxiliary ones.
3. If an individual entrepreneur intends to introduce a new type of activity as the main one, he will have to exclude the past meaning. This is done on page 2 of sheet "E", which also indicates additional codes that will be excluded from the USRIP.
4. On the last page - sheet "F", contact information about the individual entrepreneur is indicated. Here it is necessary to indicate the contact phone numbers for subsequent communication, email address, postal details.
5. The document is by no means signed in advance. The applicant must sign in the presence of a tax inspector (when contacting the Federal Tax Service personally). If the application is sent by mail or transmitted through a trusted representative, the IP signature must be notarized. You will need to first visit a notary who will put a visa certifying the relevance and veracity of the signature of the person registered as an individual entrepreneur.

The form is filled out to notify the tax office of changes in activities. When new codes are opened, they are added to the corresponding fields. You can enter as many additional codes at the same time as needed to run your business.

Entering the state duty for assigning codes

It should be noted that the state fee for correcting codes for individual entrepreneurs is not charged.

How to submit a document to the IFTS

The application to the IFTS is transmitted directly to the tax officer or sent by mail. For a personal visit, you need to bring an application and your passport. Acceptance of the application is certified by a certificate from the tax authority, signed and certified by the seal.

Documents are sent by mail by registered mail with an inventory attachment. And also you do not have to worry about the certification of the document by a notary - when changing the codes, it is not required.

The time for preparing certificates at the tax office is five days. After this period, you must personally appear at the Inspectorate of the Federal Tax Service, taking your passport and receipt of documents with you. With a positive decision, the entrepreneur receives in his hands:

• EGRIP record sheet;
• extract from EGRIP.

Fines and sanctions applied to individual entrepreneurs for violations on issues related to codes

SP is obliged to report to tax office about all changes in codes within three days from the time of commencement of work in accordance with the new type of business activity. For exceeding this period, Law No. 149-FZ of 08.08.2001 provides for the issuance of a warning or a fine of 5 thousand rubles. However, according to the Resolution of the Plenum of the Armed Forces No. 5 of May 24, 2005, a warning and a fine should be imposed on individual entrepreneurs within a period of two months and three days from the start of work, which corresponds to the content of the new OKVED code.

Nevertheless, in addition to this fine, the tax inspectorate has quite enough other possibilities to punish an entrepreneur carrying out activities not indicated in the Unified State Register of Individual Entrepreneurs (USRIP).

What responsibility can come for choosing the wrong numbers

Tax authorities may not like that the individual entrepreneur does not submit the UTII declaration according to the code entered in the application, although they do not carry out such work (for example, retail trade). For such a "violation" the entrepreneur can be fined (Article 119 of the Tax Code of the Russian Federation) and at the same time block the account.

An entrepreneur can also be fined for not submitting zero declarations for the types of work that fall under tax incentives. Even if an entrepreneur does not conduct any work on such types, but they are recorded in his registration documents, then it is better to play it safe and submit zero declarations.

In the case when an entrepreneur carries out a type of work that is not registered in unified register, and at the same time acts on common system taxation (OSNO), then the tax inspectorate has the right to punish such an individual entrepreneur by refusing to provide him with a professional deduction for personal income tax.

And if an entrepreneur works on a “simplified” basis, then in this case he may be refused to classify benefits as an unregistered type of activity. The latter leads to punishment for not drawing up a declaration in the form of 3-NDFL, which is not presented with the simplified taxation system. And it will also be necessary to accrue personal income tax and pay for income not 6%, but 13%.

A guide to codes used by small businesses

Entrepreneurs often wonder if they have chosen the right code for their business. Below is a list of the most common OKVEDs for small businesses.

List of OKVEDs for trade outside the store and via the Internet

For online trading, you can take one of the following codes:

• other retail trade outside shops, stalls, markets - 47.99;
• retail trade by mail, direct sales with the involvement of trade agents with delivery service - 47.91.1;
• retail trade carried out directly using the information and communication network Internet - 47.91.2;
• retail trade through online auctions - 47.91.3;
• retail trade carried out directly by means of television, radio, telephone - 47.91.4;
• activities related to the use of computers and information technologies, other - 62.09.

When choosing a code, be sure to clarify whether this type of activity is allowed under your taxation system.

Table: what code to indicate when trading in non-residential real estate and leasing premises

Registration of OKVED for an advertising agency

• advertising activities - 73.1;
• market research and public opinion research - 73.2.

In the first case, there is a division into 2 categories:

• 73.11 - activities advertising agency, including all types of services in the field of advertising and marketing (if there is a subcontract agreement), carrying out various promotions and events, marketing research and works to attract new consumers;
• 73.12 - representation of the client in funds mass media, including the implementation of advertising in the media through the sale of time and place for the release of previously approved advertising materials.
• OKVED code 73.2 is also divided into 2 subcategories, each of which is responsible for a specific service:
• 73.20.1 - analysis and study of market conditions, identification of potential competitors, their strengths and weaknesses, establishing an expert opinion on the potential of a particular industry, potential gains and losses;
• 73.20.2 - study of public opinion, clarification of the attitude of potential customers to a specific individual entrepreneur, his activities, type of products and services offered.

Table: list of codes for the provision of transport services and cargo transportation

Making the right choice of activities is the first step of an individual entrepreneur on the path to success. In order not to create unnecessary problems for yourself in the future, wasting precious time and money, you must have a clear idea of ​​the registration of activities, the possibility of changing them, eliminating and adding them.

It would seem a trifle - a few numbers in documents that practically do not appear anywhere. However, incorrectly selected OKVED codes can lead to extremely unpleasant consequences for business in the future. It costs nothing to tax officials, such as making you pay high premiums, canceling benefits, or fining you. Therefore, it is better to thoroughly understand the topic and "make friends" with government agencies.

What is OKVED code: definition of the concept

To officially register his business, an individual entrepreneur must inform the state what exactly he will be doing. This information is needed for statistics, as well as for calculating taxes and contributions. To avoid confusion and did not have to study all documents manually, was created one system classification.

OKVED stands for "All-Russian Classifier of Economic Activities"... In fact, this is a catalog that lists all types of production and types of services, and each specific area of ​​work is assigned a unique identifier - a code.

The classifier has a clear hierarchical structure. The latest revision consists of 21 sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming.
• Section B. Extraction of minerals.
• Section C. Manufacturing industries.
• Section D. Supply of electricity, gas and steam; air conditioning.
• Section E. Water Supply; water disposal, organization of waste collection and disposal, activities to eliminate pollution.
• Section F. Construction.
• Section G. Wholesale and retail trade; repair of motor vehicles and motorcycles.
• Section H. Transport and storage.
• Section I. Activities of hotels and catering establishments.
• Section J. Activities in the field of information and communication.
• Section K. Financial and insurance activities.
• Section L. Activity on operations with real estate.
• Section M. Professional, scientific and technical activities.
• Section N. Administrative activities and related additional services.
• Section O. Public administration and ensuring military security; social Security.
• Section P. Education.
• Section Q. Activities in the field of health and social services.
• Section R. Activities in the field of culture, sports, leisure and entertainment.
• Section S. Provision of Other Services.
• Section T. Activities of households as employers; undifferentiated activities of private households for the production of goods and services for their own consumption.
• Section U. Activities of extraterritorial organizations and bodies.

This list is for convenience and quick navigation. In practice, the letter names of the sections are not used: in all documents, it is the combinations of numbers that indicate specific areas of business that are indicated.

Table: detailing OKVED codes

When submitting an application, you do not need to register each type of activity separately - the first four digits are enough, only up to the group (in the example from the table - 85.41).

How to find out OKVED codes of other individual entrepreneurs and companies

In order not to be mistaken when choosing, it makes sense to look at what codes your competitors are using: private entrepreneurs and firms providing the same range of services.

This information is public. You can get it on the FTS website, where electronic copies of the Unified State Register of Legal Entities and the Unified State Register of Legal Entities (state registers of legal entities and individual entrepreneurs) are stored.

On the FTS website, you can find out the OKVED codes of a legal entity or individual entrepreneur by the TIN number or name

To search through the FTS database, you must:

1. Select the search area (EGRIP or USRLE).
2. Enter the OGRN / INN (if you only know the full name of the entrepreneur or the name of the company, you can specify them by first checking the box).
3. Select a region from the drop-down list.

After that, it remains to enter the captcha and click the "Find" button. The system will display on the screen a list of all legal entities or individual entrepreneurs found according to these criteria.

To find out the OKVED code and other information, you need to download the PDF file from the link in the name of the legal entity

Please note that the site itself only displays a table with general information:

• Name;
• address (location);
• OGRN;
• date of OGRN assignment;
• date of termination of activity (if the field is not filled in - the subject continues to work at the present time);
• the date of invalidation of the registration.

Detailed information about entrepreneurs and organizations (including OKVEDs for which they work - basic and additional) is stored in PDF files. They can be downloaded by clicking on the name or name of the subject of interest in the first column.

What is it for

The choice of codes should be taken responsibly, because they are necessary not only for theoretical economists who compile reports on the growth and development of certain industries. First of all, it is in the interests of your business. In the future, this information will be needed more than once:

• to choose the optimal taxation system - UTII, USN, patent (individual codes fall under different types);
• when the insurance is calculated (if we are talking about jobs with a high degree of risk, in difficult conditions - the payments will be higher);
• in the process of opening bank accounts;
• when registering with the FIU, etc.

There are also certain restrictions: some types of business are "closed" for individual entrepreneurs (a classic example is everything related to military production), others require different licenses and permits. Incorrectly chosen codes entail unnecessary costs, and in the worst case scenario, the risk of getting a fine or losing your business altogether.

When choosing a taxation system, be sure to pay attention to the assigned OKVED codes

When submitting an application, the entrepreneur must indicate at least 1 code (it will be the main one). To do this, you need to find an item in the catalog that can describe your business as closely as possible. Only the group code can be specified in documents - the first 4 digits... You don't need to list everything in full: you automatically get the right to carry out any work that is included in it. The number of additional codes is not limited, but it is advisable to use no more than 15–20 pieces.

In 2018, there is only one edition, OKVED-2, or OK 029–2014.

With most standard types of business, problems do not arise in principle. But for freelancers (designers, copywriters, journalists, etc.) it is a little more difficult - special codes for these modern professions have not yet been introduced. Therefore, you should carefully study what is / is not included in each group, and choose the most approximate option.

Let's say for journalists or copywriters the codes are suitable:

• 63.11: Data processing activities, provision of information hosting services and related activities.
• 63.91: Activities of news agencies.
• 90.03: Activities in the field of artistic creation.

If you are not sure about the choice, it is better to seek help from professional registrars. Some of them give individual consultations and can put together an optimal set for you for a relatively low price (500–1000 rubles).

The choice of OKVEDs can be entrusted to professionals: then there is no doubt that the codes will be assigned correctly

Popular questions

Due to the lack of knowledge and experience, novice entrepreneurs have a lot of questions about the OKVED: how not to “miscalculate”, what the codes affect, what mistakes are fraught with when choosing them.

How many codes can be selected maximum

As much as you like - if we speak from the point of view of the law. In the forms Р11001 and Р21001, for example, as many as 57 fields are provided for listing the types of activities. And if this is not enough, you can print several such sheets. But in practice, it is better to be guided by elementary common sense: rarely does a business need more than 20 codes - perhaps large corporations, but certainly not individual entrepreneurs.

Is it possible to take codes from different sections / groups

Again, there are no clear limits. The new directory contains over 1600 codes. Which, of course, combine, depending on what range of services you offer, the specifics of the company.

Example: If your business is in the production of ready-to-sell meals, it is predictable that additional services you will also specify the delivery.

However, it is worth adhering to elementary logic. Returning to the example above, it would be at least strange to indicate codes related to legal services in additional activities.

Do the selected codes affect the amount of insurance premiums

There is Law No. ФЗ-212, Article 58 of which provides for benefits for entrepreneurs engaged in production or providing social services... For example, the same release of products or the organization of development clubs for children falls into this category. A complete list of preferential activities can be found at.

To take advantage of the "discount", you must receive at least 70% of the total income from those areas of work that are included in the list of preferential ones. That is, it is not enough just to indicate the corresponding OKVED codes in the documents - the tax authorities take into account the real activities of the individual entrepreneur.

And also the main code affects how much you have to pay for insurance of employees against accidents, industrial injuries, occupational diseases. The higher the risk, the higher the amount of these deductions, respectively.

Does the taxation system used by individual entrepreneurs matter for the choice of OKVED

Undoubtedly. For example, it directly depends on the selected codes whether an entrepreneur will be able to work for UTII. This nuance is determined by the Tax Code of the Russian Federation. Chapter 26.3 (Art. 346.26) has full list directions in which imputation can be applied. These are mainly repair services, transportation, rental of real estate, as well as everything related to retail trade.

The second point is the simplified tax system. Some OKVEDs impose a ban on the use of "simplified". In particular, this applies to the following codes:

• 64.92: Carrying out pawnshop activities;
• 92.11: Casino activity;
• 92.12: Activity of slot machine halls;
• 12.00: Manufacture of tobacco products;
• October 29: Manufacture of motor vehicles.

Please note: for the tax authorities, first of all, it is not the codes that are important, but the activities that you are actually doing. Of course, they are unlikely to come to you with a sudden check, but inconsistencies will be revealed when you file a declaration (usually compliance is checked on the line where the entrepreneur's business transactions are listed).

Inconsistency of OKVED codes with real activities may be fraught with additional accrual of insurance premiums

Practical examples

The only difficulty associated with choosing OKVEDs is that you need to think over all aspects of your business. Moreover, it is better to immediately take into account the prospects: in what direction do you want to develop, what services you can add in the near future. For a start, you can write it all out on a piece of paper or depict the workflow schematically. After that, you just need to find the codes that correspond to each item in the list. How it looks in practice.

For a hairdresser

For this type of activity, as a rule, the following set of codes is indicated:

• 96.02: Provision of services by hairdressers and beauty salons.
• 47.75: Retail sale of cosmetics and personal care products in specialized stores.
• 47.19: Other retail sale in non-specialized stores.
• 96.04: Health and fitness activities (includes: Turkish baths, saunas and steam baths, solariums, weight loss and slimming salons, etc.)

When choosing OKVED for the "beauty business", stop at the code 96.02

For retail

Since this area is very extensive, a whole class is allocated for it - 47. It is divided into subclasses, depending on the place of sale or the type of goods. Remember: in the documents you need to indicate codes of at least 4 characters, so you will have to search one level lower.

• 47.1: Retail sale in non-specialized stores.
• 47.2: Retail trade in food, beverages and tobacco products in specialized stores.
• 47.3: Retail sale of motor fuel in specialized stores.
• 47.4: Retail sale of information and communication equipment in specialized stores.
• 47.5: Retail sale of other household goods in specialized stores.
• 47.6: Trading retail merchandise for cultural and entertainment purposes in specialized stores.
• 47.7: Retail sale of other goods in specialized stores.
• 47.8: Retail trade in non-stationary trade facilities and markets.
• 47.9: Retail trade outside shops, stalls, markets.

Each subclass, in turn, is divided into groups, which must be indicated in the documents.

For example, to design the activity of an online store, the following set of codes can be used:

• 47.91: Retail trade by mail or information and communication network.
• 53.20.31: Courier delivery activities different kinds transport.
• 82.92: Packaging activities.

The main one is 47.91, which includes all types of online sales.

The OKVED family for retail allows you to take into account all the nuances of the business

To organize a children's center

Here it is already necessary to build on the general direction and format of work. To private Kindergarten or babysitting service, the code 88.91 (“Provision of day care services for children”) will do.

Another type is development centers, in which children are engaged in creativity, attend master classes, prepare for exams, study languages ​​in depth, etc. Here 85:41 is more suitable for the role of the main one ("Additional education for children and adults").

To work with children, define your specialization more precisely: then the choice of OKVED will be correct

For business renting non-residential premises

Another interesting example. In OKVED-2, everything related to the lease and management of real estate owned by you belongs to the same group - 68.20. If you are renting apartments or houses at the same time, it is better to enter it. But if you only work with commercial properties(offices, warehouses, etc.), you can specify and enter the main code 68.20.2.

But what if you do not have your own real estate, and you rent out the premises, say, on a sublease basis? Then another code is suitable - 68.32 ("Management of real estate for a fee or on a contractual basis"). It can also be entered when you provide rental collection services.

But in order to work as an intermediary, that is, to provide real estate services, you need to choose another code - 68.31 ("Activities of real estate agencies for a fee or on a contractual basis"). This includes the provision of consulting and intermediary services for the rental or valuation of real estate.

Video: instructions for choosing activities according to OKVED

How to change the codes specified when registering an individual entrepreneur

Unlike organizations, individual entrepreneurs are not required to annually confirm their type of activity. However, if there are any changes in your work, you must notify the government authorities. This can be done until April 15 of the year following the reporting year.

The main document that is required to change the OKVED codes is an application form P24001.

Form R24001 consists of 9 sheets, but to change the OKVED codes, you only need page 001, as well as sheets E and Zh

You need to attach to it:

• a copy of the certificate of registration of the individual entrepreneur;
• a copy of the registration notification.

On page 1 of sheet E, we enter the codes that we want to add, and on page 2 - those that need to be excluded

Completed application sheets are held together with a regular paper clip or stapler. After that, you need to bring them to the tax office (or send them by mail). FULL NAME. and the signature on sheet G are indicated on the spot, in the presence of a tax inspector. You can find out about the results in a week (after 5 working days).

Video: Instructions for filling out the P24001 form

Refusal to register changes in OKVED codes - possible reasons

You need to know that the IFTS has the right to refuse an entrepreneur and not register new activities. There may be several reasons:

• incomplete package of documents provided;
• the papers have been handed over to an inappropriate registration authority; there is no notarization, in cases where it is required;
• an application in the R24001 form was signed by an unauthorized person;
• before the amendments were made to the USRIP, the IFTS received an act of a bailiff or a judicial act prohibiting such actions.

However, in practice, everything is much more complicated. The grounds for refusal may even be insignificant at first glance.

Situation number 1: when filling out sheet E of page 1 of the P24001 form, Nikolai entered 20 additional OKVED codes, of which 7 contained less than 4 digits. The tax inspectorate refused to register the changes to the entrepreneur. After that, Nikolai appealed against this decision in court, however, his claim was not satisfied. The "logical" argument that the IFTS could take into account only four-digit codes and ignore the rest was not accepted in the courts.

Only an entrepreneur who is reasonably confident in his righteousness can defend his rights in court

Situation number 2: Evgeny filled out the P24001 form to add several new OKVED codes and, out of habit, mechanically put his signature at the bottom of the page. The tax office refused to accept the application, since the documents must be certified directly in the presence of the inspector.

To avoid such situations, you need to take care of correct design documents:

• each sheet of the application must be printed separately - double-sided printing is prohibited by law;
• you need to fill out the documents only with black pen - forms with blue, purple or green entries are not accepted by the tax office;
• if 1 sheet is enough for you to fill in, additional ones do not need to be printed or numbered;
• the signature is put exclusively in the presence of the tax inspector who accepts your application.

In addition, it is necessary to take into account the specifics of the business. All types of activities presented in OKVED can be divided into 4 categories:

• standard;
• licensed;
• requiring approval (with the Ministry of Emergencies, the State Sanitary and Epidemiological Service, etc.);
• prohibited for individual entrepreneurs.

Difficulties may arise if you want to change the OKVED codes to those that require licenses and special permits.

Situation number 3: Olga registered an individual entrepreneur for the manufacture of jewelry for sale self made... Later, the woman decided to organize a children's creative club and conduct master classes. All documents for the addition of new OKVED codes were filled out correctly, however Olga was refused due to the fact that she did not attach a police clearance certificate to the application, which in mandatory required for working with children.

To obtain the consent of the Federal Tax Service Inspectorate for registration of OKVED codes, it is necessary to discuss all controversial issues with the tax inspector

Responsibility of an individual entrepreneur for conducting activities other than OKVED

After registration, the data about the new entrepreneur goes into the register of the USRIP, and from there they are sent to the state statistics authorities. Purposefully, the correspondence of the codes that you wrote in the documents and your real activities will not be checked by anyone. Moreover, there is no specific law that would establish any sanctions for activities other than OKVED.

But it's not that simple. Now in jurisprudence use Art. 14.25 of the Code of Administrative Offenses of the Russian Federation. The third paragraph of this article states that entrepreneurs are obliged to promptly inform the state about their business. According to the law, you have 3 days to write and send a statement that you have changed your type of activity, otherwise you will face a fine of 5 thousand rubles.

Online resources for choosing OKVED codes

As mentioned above, in 2018 there is only one edition of the Classifier - OKVED-2. Therefore, it is extremely important to select valid codes from the new directory. The easiest way to do this is using the electronic versions of the Classifier. They are presented on many portals, but for reliability it is better to use proven resources.

Official site

It is easy to find here a 100% up-to-date and reliable version of the Classifier with the ability to quickly switch between sections, groups, subgroups, etc. Search by a specific group number or the name of the type of activity is available. The codes that suit you can be instantly added to Favorites and then printed. And also on the site there is an old edition of the Classifier (OK-029 2001 Rev. 1).

Relevant electronic version A classifier with easy navigation through sections can be found on the official website of OKVED

Those individual entrepreneurs who previously registered and worked with the old codes will find a code converter useful. The system analyzes both editions and shows which encodings correspond to these types of activity in OKVED-2.

Using the code converter, you can find out new codes corresponding to the types of activities that you registered earlier.

Third party services

eREGISTRATOR is a large company specializing in online preparation of registration documents in the Russian Federation. On the website of the organization you can also find up-to-date electronic version of OKVED... But the main advantage of the service is the section of business packages, where there are ready-made collections of codes for almost any type of activity.

Video: instructions for using the eREGISTRATOR service to search for OKVED codes

There is absolutely nothing complicated in choosing OKVED codes. All you need is attentiveness and a few hours of free time to select and sort the most suitable options.



If you have changed your surname, registration at the place of residence in the Russian Federation, passport of a citizen of the Russian Federation (change of the IP passport), then you do not need to report this to the tax office. Federal migration service themselves will transmit the changes to the tax authority, which will enter the necessary data into the Unified State Register of Individual Entrepreneurs, which contains information about you as an individual entrepreneur (Federal Law N 129-FZ, Chapter II, Article 5, item 4, fifth paragraph ). If it is necessary to change other data in the register, for example, you have ceased to be engaged in one type of economic activity and started to engage in another, then this must be reported to the tax office. Specifically, we will consider this example of making changes to the registration data of an individual entrepreneur on our own without the services of a lawyer and a notary in this article.

To amend the registration data of an individual entrepreneur, we need to submit the following documents to the tax authority:

1. An application for amending the information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs in the form P24001.

Change in the types of activities of the IP 2019 step-by-step instruction:

1. We download the current application form for making changes to the information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs - download the P24001 form in Excel format and start filling in P24001. This will help you to fill out a sample form P24001 with explanations. To view the sample, you will need a free PDF reader, latest version which can be downloaded from the official Adobe Reader website.

The presented sample examines the P24001 2019 form by the example of making changes to the information about the codes according to the All-Russian Classifier of Economic Activities. Sheet E, page 1 of the statement - the types of activities to be entered into the USRIP, Sheet E, page 2 of the statement - the types of activities to be excluded from the USRIP.

Attention!
- In the case of filling out the application form manually - filling out is carried out with a pen with black ink in capital block letters. Filling using software must be in all capital letters, in Courier New font, 18 points high.
- On Sheet G of the statement of the field full name. and the signature of the applicant is filled out only by hand with a pen with black ink and only in the presence of a tax inspector when applying for state registration.

If you need to add additional activities:
1. We select the necessary activities according to OKVED (at least 4 digital characters);
2. We enter them in "Sheet E page 1" of the application P24001 in the "Codes of additional activities" in accordance with the sample presented above.

If you need to exclude additional activities:
1. We select the types of activities to be excluded (the types of activities of the individual entrepreneur can be viewed in the extract from the USRIP, you can order an up-to-date electronic extract from the USRIP);
2. We enter them in "Sheet E page 2" of the application P24001 in the "Codes of additional activities" in accordance with the sample presented above.

If you need to change your main activity:
1. We enter the new code in "Sheet E page 1" of the application P24001 in the "Code of the main activity";
2. We enter the old code in "Sheet E page 2" of the application P24001 in the "Code of the main activity";
3. If it is necessary to leave the old code of the main type of activity, we enter it as an additional one in "Sheet E page 1" of the application P24001 in the "Codes of additional types of activity" in accordance with the template presented above.

Attention!
- There can be only one main activity code.
- Codes for additional activities are filled in line by line from left to right.
- When adding additional activities, you do not need to add existing ones.
- If necessary, fill in several sheets E of the application.
- There is no need to number and print blank sheets of the application, i.e. if you are just adding activities, you do not need to print out a blank "Sheet E page 2" statement.
- Double-sided printing of documents submitted to the registration authority is prohibited.
- If an individual entrepreneur submits an application for state registration in person, while presenting a passport, then the application does not need to be notarized (Federal Law No. 129-FZ, Chapter III, Article 9, Clause 1.2, second paragraph).
- For the state registration of changes to the individual entrepreneur, the state duty is not charged.

2. We fasten the sheets of the completed application with a simple paper clip or stapler. At the moment, it is not necessary to flash the application (Letter of the Federal Tax Service dated September 25, 2013 No. CA-3-14 / [email protected]).

3. We go to the tax office, taking our passport with us, and submit our application P24001 to the inspector in the registration window. On Sheet G of the application, we fill in the full name field by hand with a black ink pen. and we put the signature of the applicant in the presence of the tax inspector. We receive a receipt with the mark of the inspector in receipt of the documents submitted by the applicant to the registering authority.

You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs, in respect of which documents are submitted for state registration."

4. A week later (5 working days) we go with a passport and a receipt to the tax office and get a sheet of record of a single state register individual entrepreneurs (EGRIP record sheet), indicating changes to the information about an individual entrepreneur.

Do you want to prepare documents for changing the types of activities of an individual entrepreneur, but there is no desire to understand the intricacies of filling out the P24001 form and are you afraid of being rejected? Then a new online service for the preparation of documents from our partner will help you prepare to prepare everything Required documents to change the types of IP activities without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all documents are prepared correctly, the lawyer will send you the results of the check, recommendations and comments. All this within one working day.

The requirements for making changes to the registration data of individual entrepreneurs can also be found on the official website.

03May

Hello! In this article we will tell you about the types of activities of an individual entrepreneur.

Today you will learn:

• What are the types of activities according to OKVED;
• What type of activity to choose;
• How to add and change the type of IP activity;
• What is for activities.

What are the types of activities (OKVED) for individual entrepreneurs

The main reason for the impossibility of using a particular system is the type of activity that the individual entrepreneur is engaged in.

Taxation by type of activity is presented in the table:

However, despite the variety of modes, you will need to take into account many conditions, such as the maximum number of staff members, maximum turnover, classifier restrictions.

In addition to taxes, there is also an obligation to pay contributions to extra-budgetary funds for yourself, and this must be taken into account when choosing a favorable tax regime.

What are IE contributions for yourself? These are your health and pension contributions. That is, regardless of whether you worked this year, made a profit or not, you will be required to pay these contributions to the state in a fixed amount.

In 2019, the amount of contributions will be 36,238 rubles. And if, for example, income for the whole year was more than 300,000 rubles, contributions to the pension fund will be calculated additionally, at the rate of 1% of income over the limit.

Summing up the choice of the most favorable tax regime, it is best to make an individual calculation of taxes for individual entrepreneurs within each system.

The following parameters will need to be considered:

• If there are workers, then their number;
• Which region Russian Federation you treat;
• The taxation system used for your future partners and clients;
• Trading floor area;
• The use of transport for transportation, etc.

Considering the issue of taxes, one cannot but touch upon the topic of the so-called “tax holidays”, which have come into force since 2015. For many, this innovation is very useful and applicable. “Tax holidays” imply the exemption of individual entrepreneurs from paying any tax, lowering the interest on other taxes. However, not all individual entrepreneurs can take advantage of the privilege.

Conditions for granting "tax holidays":

• Your type of activity is the production of goods, scientific works or in social activity;
• You are registering an individual entrepreneur for the first time;
• IP has existed for no more than two years;
• Your region is included in the list of regions of the Russian Federation where this benefit was introduced and your individual entrepreneur was registered after the adoption of the law in your region on “tax holidays”;
• You are using a simplified tax system or a patent.

It should be borne in mind that the regional authorities have the right to impose certain restrictions on the number of employees, the maximum income per year, and the activities of individual entrepreneurs.

Do they confirm the type of activity of the individual entrepreneur

We will not torment you and will tell you right away that. The consolidation of the main direction of the IP activity occurs during its registration, when the businessman enters the activity number in the USRIP, after which this information comes to the FSS.

However, if you decide to change the main line of business of the enterprise, then you need to apply to the tax office with an application for a change in the line of business in order to secure the change.

Why do this? You must receive payment for the services rendered and the products manufactured strictly according to the code of business activity declared in the Federal Tax Service Inspectorate. Otherwise, this income will be considered as received outside the declared OKVED code, and will have to be taxed at 13% personal income tax.

Also, the amount of insurance premiums for injuries depends on the code of the main type of activity. Now experts identify 32 points, which determine the amount of contributions in various areas of activity. The amount of payments depends on the degree of danger and the complexity of the work.

Thus, we can conclude that it is necessary to confirm the main type of activity in order to correctly make deductions for injuries in the Social Insurance Fund in the current year, without overpaying if the percentage differs from the previous year.

How to change and add the type of IP activity

The enterprise develops along with the market, and now you are no longer doing what you used to do, which means that you need to think about changing the OKVED. This is not difficult, now we will take a closer look at how to do it.

To begin with, you will have to form a number for a new type of activity, and then fill out an application for a change in direction of activity.

To do this, follow these steps in sequence:

• Go to the subsection “Registration of individual entrepreneurs” on the FTS resource;
• Download the form, this is your application, and fill in the fields with information (in virtual or paper format, in the second case it will need to be printed after filling out).

The statement is four pages long. The first page is the title page, here we write our name, surname and patronymic, indicate OGRNIP and. The second sheet is for recording a new line of business. On the third sheet it is necessary to cancel the old line of business of the enterprise. All three pages of the document are required.

Now you need to collect the missing documents for the tax office.

These include:

• The passport;

If you are sending to a tax trustee, then attach a notarized power of attorney and the passport of your representative.

And the last stage is to deliver all this wealth to the tax office. You can do this yourself, through a representative (do not forget about the power of attorney), using mail or the Internet. But remember that you need to contact the same tax office in which you registered the individual entrepreneur.

But that's not all. If you are an entrepreneur with employees, you need to confirm the main type of activity of the individual entrepreneur by submitting a certificate to the FSS. If your individual entrepreneur does not have employees, then such a certificate is not needed.

And what to do if OKVED has not changed, but only new areas of business have been added. We simply add side lines of business to the existing list. To do this, fill out only the lines for the auxiliary areas of activity of the individual entrepreneur on the second page in the P24001 form. The third page only needs to be completed if you want to exclude an activity.