Change of okweds through your personal account. How to change okwed codes. Procedure for changing the type of activity

This material will help you fill out the p24001 form correctly,
avoid mistakes when changing the types of activities of individual entrepreneurs, as well as
will tell you about all the innovations,
associated with the use of the new classifier.

Form P24001 for changing the types of activity of individual entrepreneurs

Below is a visual instruction for changing the types of activities of an individual entrepreneur, press the buttons
"" and " »To view samples, instructions and examples of filling.

General rules for filling out the P24001 form for changing the types of activity of an individual entrepreneur

In cases where it is necessary to change the types of activity of an individual entrepreneur according to OKVED, form R24001 is used, in which page 001 must be filled in. The rest of the sheets are used only if necessary.

Printing marks when used to fill out an application form software should be in 18-point Courier New capital letters.

Filling in the application form manually is carried out in black ink in capital block letters, numbers and symbols.

For manual use, try to write in legible block letters, because tax office will not waste time parsing someone else's handwriting.

With the help of the "Dokumentoved" service, you can fill in the P24001 form in a matter of minutes, which is guaranteed to be accepted by the tax authorities.

Rules for filling out sheet "E"

Sheet "E" consists of two parts:

Section 1: the added OKVED codes are indicated.
Section 2: codes that are excluded are indicated.

For an indicator whose value is a code according to the All-Russian Classifier of Species economic activity, three fields are used, separated by "." ("point"). The indicator is filled in from left to right in accordance with the digital value of the code according to the All-Russian Classifier of Economic Activities OK 029-2014. In this case, at least four digital characters of the code are indicated.

The presence in the application of corrections, addenda (postscripts) is not allowed. Unfilled sheets, as well as completely incomplete pages of multi-page sheets of the application form, are not included in the application submitted to the registering authority.

Tax holidays for old individual entrepreneurs when changing types of activities

In order to become a participant in the "tax holidays" approved in 2014 by federal law 477-FZ, an individual entrepreneur must meet the following conditions:

Tax holidays have been introduced in your region;
IE was registered for the first time and after the introduction of holidays in your region;
SP applies STS or patent;
An individual entrepreneur is included in the list of preferential activities in the industrial, social, scientific spheres, or in the sphere personal services the population. The list is approved by the regional law.

If the regional authorities adopt the relevant law, then the zero rate can be applied from the date of registration as an individual entrepreneur continuously for two tax periods (that is, two calendar years).

Note that the "newly registered" entrepreneurs who can apply for benefits will be considered those individuals who register as individual entrepreneurs after the law on "tax holidays" is adopted in their region. For already registered individual entrepreneurs and for those who will register after the entry into force of the commented federal law, but before the adoption of the corresponding law subject of the Russian Federation, "Tax holidays" will not apply. We also note that those who have already stopped their activity as an individual entrepreneur will not be able to apply the zero rate, but will register again next year (since the law explicitly states that it is about those who registered for the first time).

Thus, old individual entrepreneurs cannot become participants in the "tax holidays" even when changing types of activities.

Application of the trade tax and the transition to a patent when changing the types of activities of an individual entrepreneur

A complete list of the activities of individual entrepreneurs that are potentially subject to trade tax is given in article 413 of the Tax Code of the Russian Federation.

It includes:

trade through stationary objects trading network without sales areas (except for gas stations);
trade through objects of a non-stationary trading network;
trade through the objects of a stationary trading network with trading halls;
sale of goods directly from warehouses.

Registration, deregistration of an organization or individual entrepreneur as a tax payer is carried out on the basis of a notification of registration as a trade tax payer (paragraph 1 of Article 416 of the Tax Code of the Russian Federation).

The Dokumentoved service will help you in a few minutes to compose the required application and send it to the tax office.

Registration is carried out on the basis of a notification within 5 days after its receipt by the tax authority. Within 5 days from the date of registration, the payer of the fee is sent a corresponding certificate (paragraph 3 of Article 416 of the Tax Code of the Russian Federation).

Thus, the individual entrepreneur becomes a payer of the trade tax in the event of a change in OKVED from the moment the property was registered, even if it was used by him once during the quarter.

To obtain a patent, an individual entrepreneur must apply for tax authority application for a patent in the form approved by order of the Federal Tax Service of Russia dated November 18, 2014 No. ММВ-7-3 / [email protected](excluding taxpayers applying a tax rate of 0% (reduced tax rate)).

Thus, when changing the types of activity of an individual entrepreneur, you can switch to a patent by submitting a corresponding application.

How will the transition to the new classifier go?

The tax inspectorate has developed and will apply special transition keys that will automatically replace all existing "old" activities of organizations with new ones. After its application in the Unified State Register of Legal Entities, the organization will display the types of activities according to the new classifier. Thus, the Federal Tax Service plans to take over the replacement of old OKVED with new ones, and companies will not need to submit any applications to the inspectorate. The tax authorities will enter all new data into the Unified State Register of Legal Entities independently.

When registering as an individual entrepreneur, individual fills out the P21001 form, where he indicates the code of the type of activity that he plans to engage in. In the future, the list of OKVED can be expanded. In the article, we will tell you how to do this and offer step-by-step instructions for adding OKVED for individual entrepreneurs in 2019.

The article presents a form and a sample application for adding OKVED for individual entrepreneurs in 2019, which you can download for free on your computer.

How to open a new (additional) type of activity for individual entrepreneurs

To open a new (additional) type of activity for an individual entrepreneur, apply to the Inspectorate of the Federal Tax Service at the place of registration of the individual entrepreneur or at the place of opening a new type of activity.

In our article, we will explain in detail how to do this.

Application form for opening a new type of IP activity

The opening of a new type of activity for an individual entrepreneur must be done with the help of an application. In order to add the OKVED code, the entrepreneur fills out an application in the form of P24001 (approved by the Order of the Federal Tax Service of the Russian Federation of 01/25/2012).

Step-by-step instructions for adding OKVED: how to add a new OKVED to the list

Step 1 - Define a new activity code

Remember that the new classifier is being applied.

An individual entrepreneur cannot add and conduct activities related to:

production of pyrotechnics
the spread of class 4 and 5 pyrotechnics
production and distribution of alcohol

Also prohibited are activities related to:

guard
selling electrical energy citizens
weapons, military and aviation equipment, ammunition and weapons, explosive materials, as well as chemical weapons
space activities
the securities market
investment funds
employment of Russian citizens abroad
non-state pension provision and pension insurance
impact on hydrometeorological and geophysical processes / phenomena
industrial safety expertise
manufacture of medicines
drugs and other drugs restricted in circulation according to the legislation

An individual entrepreneur can not only make changes to additional codes activities, but also change the main one.

We remind you that the main OKVED code is the type of activity for which the entrepreneur receives the maximum income in comparison with the rest (i.e. additional activities).

If the main activity remains the same, enter only additional codes in the application.

Step 2 - Complete the Business Change Application Form P24001

Title page:

section 1 - enter your data according to the information of the IP register
section 2 - put number 1

section 1.1 - if you change the main type of activity
section 1.2 - if you make changes to the list of additional codes
section 2.1 - if the individual entrepreneur excludes the main type of activity
section 2.2 - if the individual entrepreneur excludes an additional type of activity

section 1 - must be completed, but not signed (since this must be done in the presence of official tax office)
section 2 - leave blank (the section is intended to be filled in by an employee of the Federal Tax Service of the Russian Federation)
section 3 - filled in by a notary if the entrepreneur is unable to personally submit an application to the tax office

Step 3 - the individual entrepreneur submits an application to the tax office

There are 4 options for how an individual entrepreneur can submit an application to the Federal Tax Service:

hand over Form P24001 in person
through a representative
send by mail
electronically (via Personal Area)

Let's take a look at each of these methods.

The first option is convenient because the entrepreneur does not need to contact a notary for certification of his signature. It is enough to take a passport, an application and visit the tax office.

The second option imposes on the entrepreneur the obligation to certify the signature on the application with the notary and the power of attorney for the right of the representative to submit P24001 to the Federal Tax Service.

The third option also forces the individual entrepreneur to certify the signature on the application form.

The fourth option is perhaps the simplest, since the entrepreneur is not even required to go to the tax office.

An example of filling out an application for amending information about an individual entrepreneur. Adding a new activity

When to inform the tax office about the change in OKVED

In order to avoid being held liable under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, an individual entrepreneur must notify the tax office of the addition of OKVED

no later than three working days from the date of the new activity.

It is also worth noting that the absence of P24001 in the event of a change in the types of activities may lead to disputes with tax inspectors regarding the application of a special tax regime to the income received from new activities.

Information on the acquisition by individuals of the status of an individual entrepreneur (IE), on the termination of this status, other information about the individual entrepreneur and relevant documents are contained in the Unified state register individual entrepreneurs(EGRIP) (clause 1 of article 14 of the Federal Law of 08.08.2001 No. 129-FZ). Among the information about individual entrepreneurs, which are contained in the USRIP, include, among other things, codes according to the All-Russian Classifier of Economic Activities (OKVED) (subparagraph "o", clause 2 of article 5 of the Federal Law of 08.08.2001 No. 129-FZ). Such codes are declared by the entrepreneur himself. OKVED codes characterize the main and additional types of economic activities carried out by individual entrepreneurs (Order of Rosstandart dated January 31, 2014 No. 14-st). Initially, OKVED codes appear in USRIP when registering an individual entrepreneur. But in the future, the entrepreneur can change the OKVED codes previously declared by him, incl. add new ones or delete old ones. To do this, you must submit an application for amending the OKVED IP.

How to apply for a change in the OKVED IP?

An application for changing the OKVED IP codes is submitted according to form No. Р24001 (code according to KND 1112502) (approved by Order of the Federal Tax Service dated 25.01.2012 No. ММВ-7-6 / [email protected]). The application is submitted to the registering tax office at the place of residence of the individual entrepreneur.

If changes in the USRIP are made only in terms of correcting information about OKVED, then the form No. Р24001 is submitted in the following composition:

page 001 (title page);
sheet E, page 1 (if you need to add new OKVED codes to USRIP or change the code of the main type of activity);
sheet E, page 2 (if you need to remove any OKVED codes from USRIP or change the code of the main type of activity);
sheet J.

Requirements for the registration of form No. Р24001 are given in Appendix No. 20 to the Order of the Federal Tax Service dated 25.01.2012 No. ММВ-7-6 / [email protected] In general, such requirements are the same for all documents submitted to the registering tax office.

For example, the application form is filled out using software or manually. When preparing your statement on your computer, you must use 18-point capital letters in Courier New font and do not double-sided statement.

OKVED codes are indicated in accordance with the Order of Rosstandart dated January 31, 2014 No. 14-st, while at least four digital characters must be indicated in the application for each code.

Sheet E indicates only those activity codes that change (i.e., exclude, add or change the status from the main activity to an additional one or vice versa). If any codes are to remain in the USRIP in their original status (main or additional type of activity), you do not need to re-enter information about them in Sheet E.

On sheet Ж, the individual entrepreneur, according to the corresponding line, personally indicates his surname, name, patronymic in Russian.

Moreover, if an entrepreneur submits an application to the tax office in person, then his signature in the application is certified in the presence of an inspection official who accepts the documents. If the application is sent by mail or transmitted through a representative, then the IP signature must be notarized.

How long does it take to submit Form No. P24001

The law requires an entrepreneur to make changes to the USRIP on OKVED codes within 3 working days from the date of changes in such codes (clause 5 of article 5 of Federal Law No. 129-FZ of 08.08.2001). In other words, from the moment of the commencement of activities falling under the new OKVED code.

Untimely submission of information about new OKVED codes threatens individual entrepreneurs with a warning or a fine in the amount of 5,000 rubles, and failure to submit or submission of inaccurate information in the form No. R24001 is fraught with a fine for an entrepreneur in the amount of 5,000 to 10,000 rubles (Art. 2.4, h. 3.4 Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

When will information about the new OKVED codes appear in USRIP?

State registration changes about the IP information contained in the USRIP are made within a period of not more than 5 working days from the date of submission of the application (clause 1 of article 8, clause 3 of article 22.2 of the Federal Law of 08.08.2001 No. 129-FZ). Thus, within five days, information about the new OKVED codes should be reflected in the USRIP. In confirmation of the entry of information, the entrepreneur is issued a Record Sheet in the form No. Р60009 (Appendix No. 2 to the Order of the Federal Tax Service dated 12.09.2016 No. ММВ-7-14 / [email protected]). Updated information about the new OKVED codes is also posted on the official website of the Federal Tax Service (clause 3 of article 11 of the Federal Law of 08.08.2001 No. 129-FZ).

Here is a sample application for changing the main OKVED IP. Suppose that previously recorded as the main activity with code 45.32 "Retail trade in automotive parts, assemblies and accessories" becomes another activity. And the main type of activity is now with the code 45.20 " Maintenance and repair of vehicles ”, which the entrepreneur had not previously submitted to the USRIP at all. Other codes according to OKVED are not changed.

At the stage of forming an LLC, entrepreneurs choose a certain type of activity, which must be recorded in the state register (according to Federal Law No. 129). Each direction corresponds to certain codes, which are fixed in the classifier of OKVED codes ( all-Russian classifier types of economic activities). The official classifier can be viewed. If the company expands due to new directions or changes the type of activity, the law obliges the legal entity to notify the tax the decision... How to add OKVED for LLC? What are the deadlines for this in the legislation in 2018?

Are we changing direction or expanding?

Simultaneously with the preparation of a new charter, a legal entity must order a tax statement from the Unified State Register of Legal Entities. It will be required to certify an application for a change in OKVED codes at a notary, because this is required by the rules for applying to the tax office. Without certification by a notary public, the application for a change in the type of economic activity will have no legal force.

The validity period of an extract from the Unified State Register of Legal Entities depends on the requirements of the notary office. Usually the period is 10 to 30 days. For delay, you will have to pay a state fee.

Receive a statement can general manager or any individual in 5 working days. It is possible to speed up the procedure, but the state duty for urgency will be higher. You can view information about its size in the section on the FTS website.

To obtain a certificate, you must submit:

Application for the provision of an extract from the Unified State Register of Legal Entities (sample).
A receipt for payment of the state duty for the service (urgent or regular).

Preparation of a package of documents for the tax

Having a certificate in hand, we fill out an application in the form R-13001 and go to the notary. Specify the cost of certification services in a specific office. Please note that the application for changing the OKVED codes must be filled out correctly for the registration to be successful. The general director of the LLC must enter the information into the form.

The application is similar to the primary one, only the introduction of additional codes or a change in the main type of activity are indicated. The state fee must be paid in advance. This public service costs 800 rubles in 2018. We form the receipt on the website of the tax office.

Both the general director of an LLC and another individual (by power of attorney) can apply to the tax office. The package of documents is as follows:

New edition of the charter (2 copies).
Protocol general meeting founders or the decision of one participant to change or supplement the type of activity (1 copy).
Application (Form R-13001) from the General Director, certified by a notary.
Receipt for payment of state duty.
Applicant's passport.
Power of attorney if a representative applies.

We submit documents to the inspector and receive a receipt on the list of accepted documents.

No changes to the charter of the LLC

Step-by-step instruction for society with limited liability on entering information about new codes of OKVED LLC in the register, if the charter contains the phrase "... and other activities that do not contradict the law", differs only in the first stage and the form of the application.

No need to collect founders to compose new edition of the charter. No protocol or decision is required, because the company has the right to supplement the list of OKVED codes.

The CEO uses a different type of application - this is the P-14001 form. You need to fill it out only on those pages where they introduce new codes or exclude the main type of activity and add a new one. In case of expanding the list of directions, you only need to enter the codes for additional directions. The state duty is not paid if there is no urgency and the charter does not change.

In case of expanding the list of directions, you only need to enter the codes for additional directions.

After filling out the form, the general director certifies it with a notary and submits the entire package to the tax office, which registered the LLC. The legislation establishes 3 working days for a legal entity to notify government bodies about the decision. Delay will cost you 5,000 rubles.

What is issued by the tax

On the day of submission of documents, the inspector issues a form with a receipt, which contains a list of accepted documents and the date of issue of documents.

After 5 working days (for urgent the next day), the general director or an authorized representative will be able to receive the documents from the inspector:

Certified tax form of the new statute, if changed.
An extract from the Unified State Register of Legal Entities with new OKVED codes selected by the LLC as the main or additional.

If mistakes are made when filling out the application or an incomplete package is submitted, the inspector issues a refusal to make changes. In such a situation, the LLC will have to correct the errors and submit the documents again.

Let us list again the steps that an entrepreneur must take in order to legitimize the new direction of the LLC:

Study the charter of the LLC again to make sure that a new edition is needed. In the absence of information about the possibility of engaging in additional activities, a meeting is called and a decision or protocol on the introduction of additional codes is signed.
An extract from the Unified State Register of Legal Entities is ordered, which remains valid up to 30 days from the date of issue.
The application is filled in in the required form - R-13001 or R-14001.
The state duty is paid, if necessary.
Forms R-13001 or R-14001 are certified by a notary.

Let's summarize

Charter, if we change to a new one.
Protocol or decision when changing the charter.
Application for changing the codes of OKVED LLC in the appropriate form.
Receipt of payment of state duty (if necessary).
Passport of the applicant or proxy.
Power of attorney (if needed).

In conclusion, we turn to the Federal Tax Service, which registered the LLC, and we are waiting for the result. After receiving a new extract from the Unified State Register of Legal Entities, you can start working.

If a legal entity has decided to change the main type of activity or expand the boundaries of the existing direction, the legislation of the Russian Federation allows this. In order not to receive a fine or a ban on commercial activities, it is important to fulfill certain requirements.

The procedure for making changes usually does not take long, if you do not make mistakes. Taking advantage of step by step instructions by changing the OKVED codes, any legal entity can open a new direction on its own. The main thing is not to master a new direction until the tax authorities have confirmed its legality.

Based on the Law "On State Registration legal entities and individual entrepreneurs "(Article 22.2), the species codes must be reflected in the Unified State Register of Individual Entrepreneurs - EGRIP. It is from there that the tax department draws information. for the purposes of control and inspection of business entities on the territory of the Russian Federation.

Also, any perturbations with codes inside the IP should be known to employees territorial body Rosstat. The IP procedure is regulated by:

The Civil Code of the Russian Federation.

The encoding shows:

belonging of an individual entrepreneur to a particular industry within a unified economic field;
the expected size of tax payments to the state treasury;
general picture of economic activity in the region, the percentage of different business segments (which affects the annual planning of the state budget).

IMPORTANT. There are three reference books of OKVED. Which one to use so as not to be mistaken:

the very first OKVED OK 029-2001. Until 31.12.2015, it was used to indicate codes by all individual entrepreneurs;
service OKVED OK 029-2007. For the work of the bodies of the State Statistics of the Russian Federation;
the most recent OKVED OK 029-2014. Starting from 01.02.2014, early enforcement is allowed to entrepreneurial activity running from that date. This classifier has been fully operational since 01.01.2016.

Reasons for change

In this connection, it is necessary to make changes to the codes:

the direction of business has radically changed;
certain lines of business did not justify themselves and a decision was made to abandon them;
in an existing business a new sector has opened (or even several);
more "profitable" formulations for individual entrepreneurs were found (it is no secret that some types of activity have a vague gradation, that is, they are at the junction of different industries. At the same time, the amount of taxes can vary significantly).

IMPORTANT. Competent use of the OKVED directory often helps to avoid bureaucracy, licensing fees, high tax deductions, and increased obligations to extra-budgetary funds.

Responsibility of SP for distortion of data on codes

Inconsistency of the actual type of activity with the one indicated in the reporting is a serious violation on the part of the individual entrepreneur. In essence, the taxable base is distorted. And this will inevitably lead to fines from the fiscal authorities (liability is provided for in the Code of Administrative Offenses of the Russian Federation, Article 14.25., Part 3):

the law obliges the individual entrepreneur to make the appropriate changes within 3 days after the start of new activities (Federal Law 129-FZ, art. 5, clause 5);
untimely provision of information about changes in the types of activities (and codes) entails the imposition of fines up to 5 thousand rubles. IMPORTANT. Usually, it is possible to change the main type of activity of an individual entrepreneur imperceptibly for the fiscal services - no one "specially" keeps track of how many days have passed since the moment of innovations in the field. But negligence is fraught with more serious difficulties associated with linking the code directory (OKVED) to the register of entrepreneurs (EGRIP);
distortion by the entrepreneur of the data in the reporting often leads the individual entrepreneur to huge losses (recalculation of amounts for VAT, for insurance fees in the Pension Fund of the Russian Federation, for tax deductions when accounting for the UTII system, etc.);
the presence of “blank” codes in the reports on codes, according to which the activity is not actually conducted, is a direct path to fines for failure to submit income declarations (which in itself is a violation of tax legislation).

IMPORTANT. Use the services of a competent lawyer. A specialist will help you not only to draw up changes to existing codes, but also to choose the right ones in order to provide tax benefits.

Code change procedure

How to make changes to the OKVED IP codes? To change OKVED codes, you need to collect a package of documents and attach them to the application to the tax office. Document transfer method:

a personal visit to the tax office (does not require expenses, but takes time) - the application is signed by businessmen in the presence of the registrar;
by registered mail with notification(an inventory of the attachment to the letter is drawn up - the terms are delayed and depends on the speed of the postal service) - the businessman's signature on the application is notarized;
delegate to an experienced lawyer (quickly and reliably) - by a notarized power of attorney.

IMPORTANT. The package of documents together with the application is submitted at the place of registration of the individual entrepreneur.

Tax application

The application is understood as a special form P24001. Its filling is regulated by the Order of the Federal Tax Service of the Russian Federation dated 25.01.2012 No. ММВ-7-6 / [email protected] Data entry is allowed both in writing and electronically.

Algorithm:

the form consists of 9 sheets;
on page 001, you need to specify the personal data of the individual entrepreneur;
on page 1 of sheet E - codes to be added to the old register of codes;
on page 2 of sheet E - codes to be excluded;
Please note that in the OKVED directory, codes are in the format from 2 to 6 digits. In the application, codes must be at least 4-digit;
if the code does not cover any area of business from the classifier, then additional codes must also be indicated. IMPORTANT. Incorrectly submitted information - a chance to receive a refusal to register changes;
on sheet G it is obligatory to indicate the full name and surname. and the desired way to obtain a register of new codes.

Relations with Rosstatistics bodies:

the deadline for the availability of documents in the Tax Service from 5 days to 2 weeks(depending on the workload of the IFTS employees);
after that, an application is submitted to Rosstat. After 7-10 days, the individual entrepreneur will receive a letter from Rosstat about the new OKVED codes, which will be useful in situations such as drawing up settlement accounts, concluding agreements, obtaining loans, etc.

Financial expenses

The main issues of concern to the entrepreneur:

do i need to pay a state fee? No, changing OKVED codes for individual entrepreneurs is free;
Is it possible to entrust the registration of code changes? Yes. If personal visits to the IFTS and Rosstat are not possible, the entrepreneur is allowed to send applications by mail or transfer them through an authorized person - an experienced lawyer by power of attorney;
a notary will take an average of 1.5 thousand rubles;
the cost of postal services is ~ 200 rubles;
also a nominal fee will be charged by a trusted lawyer.

Remember that it is better to comply with the requirements of the legislation of the Russian Federation on time, to save on possible fines and on trips to the authorities. If you have any difficulties or questions - contact lawyers. They will advise, help and solve all your problems.

Watch the video on making changes to the OKVED IP codes - it will summarize what you just read.