New okved need to be added. Step-by-step instructions for changing OKVED codes. Changing direction or expanding

OKVED codes are initially affixed when filling out an application for business registration, and then they are mandatory used in the preparation of reports.

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

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

OKVED: what are these codes?

These codes characterize a certain type economic activity, which current legislature permits the participation of ordinary citizens.

Find these codes possible in a special classifier that contains:

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

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

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

Looks the code itself is as follows:

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

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

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

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

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

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

When it is necessary

The most common reasons for changing OKVED are:

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

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

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

If you have not yet registered an organization, then the easiest this can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant at your plant and save a lot of money and time. All reporting is generated automatically, signed electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

Procedure for changing codes for organizations

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

Based on the current version of the extract, it is possible to prepare all the necessary adjustments in the codes of future activities without errors.

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

Before submitting this application, the applicant's signature must be notarized. The applicant can only be the head of the company.

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

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

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

To make changes to the register, you do not need to pay a state duty, since the changes made to the OKVED codes are not related to changes in the constituent documents.

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

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

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

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

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

Step-by-step instructions for an individual entrepreneur

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

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

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

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

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

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

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

Updated codes - what to do?

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

Change of main activity

If an organization or entrepreneur is engaged in an activity for which the OKVED code is registered as an additional one, but in fact recognizes it as its main one, then there is no need to make any changes to the register.

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

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

Adding OKVED codes for LLC in 2018

How to add OKVED for LLC in 2018: step-by-step instructions for entrepreneurs planning to expand their field of activity.

Many are interested how to add OKVED codes for LLC in 2018, because every now and then you hear about adding or changing activity codes. On July 11, 2016, the OKVED-2 classifier was put into effect, in addition, some OKVEDs may be introduced or excluded by orders of ROSSTAT.

It should be understood that LLC can enter additional OKVED codes at any time, so it makes no sense to indicate dozens of codes in the application. It is enough to decide on those that you need, declaring the one from which you expect more profit as the main code.

And now about how LLC can change the main OKVED code and how to add other codes. Adding OKVED codes for an LLC occurs according to one of two scenarios, depending on how you drafted the charter. So, how to add OKVED codes for LLC, step by step instructions:


Making changes to OKVED in LLC

For entering additional OKVED codes for an LLC with editing the charter, you have to pay a state fee of 800 rubles. If you add codes in the P14001 form, then you do not incur any expenses.

If you are interested, how to change OKVED for LLC in 2018, keep in mind that when choosing codes, you should use the 2004 edition of the Classifier (OKVED-2).

Sample application for adding OKVED for LLC 2018:

Change of the main OKVED LLC

We figured out how to open a new OKVED for an organization. If we are talking about changing the main code, then an application for changing OKVED for an LLC is selected according to the same principle - depending on the charter. There is a similar procedure for how an LLC can change OKVED. The old, excluded main code is indicated on sheet H in clause 2.1, the new one - in clause 1.1, if you want to add an OKVED code from those that were not previously selected. If an additional code passes into the main ones, it must be indicated in clause 1.1. and in paragraph 2.2.

P14001 sample filling sheet H, paragraphs 1.1 - 1.2

Sample filling R14001 - Addition of OKVED, clauses 2.1 - 2.2

We hope the information on how to add OKVED for LLC in 2018, the step-by-step instructions turned out to be useful to you. For a better understanding, watch this helpful video:

Successful business involves constant expansion, the emergence of new customers and activities of the organization. To use new sources of income, you need to figure out how to add OKVED. Carrying out this registration procedure necessary condition for enterprises of all forms of ownership that develop new niches in the market. The procedure for amending documents is clearly regulated by law.

According to legislative norms, only the head of the organization (director, general manager, manager, etc.). The state body responsible for the implementation of administrative procedures is the tax inspectorate that previously registered the legal entity. Documents must be submitted in person or by mail, providing the letter with an indication of the value and an inventory of the elements contained in it.

The legislation establishes a clear list of documents required to add a new type of economic activity. It is not difficult to collect them according to the list, it is much more difficult to decide which OKVED should be chosen in this or that case. All changes made by organizations of various forms of business are subject to state registration and entry into the Unified State Register of Legal Entities.

How to add an OKVED code for an LLC: a list of documents

In order to expand its activities and gain the right to develop new areas of work by increasing the list specified in the OKVED Charter, the Company should prepare and submit to the tax authority the following:

  1. notarized copies of statutory documentation;
  2. certificates of state registration of a legal entity and its registration with the tax service;
  3. notarized copies of the passports of the first persons of the legal entity: the head (director, president, manager) and chief accountant;
  4. an application in the form R14001 (if the Charter does not contain information about OKVED) or R13001 (if the specified information is available in the Charter).

If a set of documents to expand the list of activities is submitted by the head of the organization, then the application does not require notarization. If another authorized person (by proxy) brings the documentation to the tax office, then the form must be certified by a notary, otherwise it will not be accepted.

If the Charter of a legal entity does not contain an indication of OKVED, then payment of the state fee is not required. If the statutory documentation contains this information, the list of documents to be provided is expanded. The following items are added to it:

  • minutes of the meeting of founders, at which it was decided to expand the list of activities (or decision sole member Society);
  • a new version Charter as amended;
  • original receipt of payment of the state fee (details for the transfer of funds are specified in the tax office at the place of registration of the legal entity).

This is a complete list of documents for expanding the OKVED list of LLC. Their collection will not take the company much time and will not require significant funds.

How to act when expanding activities

Application new OKVED- an easy procedure. Its features are determined by the fact that there is an exhaustive list of activities in the Charter of the Company. If there is no such list, the list of required documents is reduced, the need to pay the state duty is eliminated, and the entire mechanism for registering changes is simplified.

In this case, the head of the company (general director, president, etc.) must fill out a form in the form P14001, put a personal signature and stamp of a legal entity on it. The visa of the first person of the company is certified by a notary, after which this form, along with a package of other documents, is sent to the tax office for amendments.

The procedure for filling out the application is regulated by regulatory legal acts; this form cannot be drawn up arbitrarily. It is important to choose the right numbers of activity codes that correspond to the real state of affairs in the company. Otherwise, the registration authority may not add OKVED to the LLC, refusing the Company on legal grounds.

The complete list of documents may vary depending on which tax office the organization is attached to. For example, some government agencies require the provision of notarized passports of the general director and chief accountant, others only need a document of the head, and others do not need this documentation at all for registration procedures. Therefore, if you are going to add OKVED, specify the requirements of the tax office in which the Company is serviced.

If the Charter of the organization does not contain an exhaustive list of OKVED, then the procedure for registering new codes is significantly reduced. What to do if you cannot do without making changes to the constituent documents? In this case, the legislator has provided a special procedure.

First, a meeting of the founders should be held, at which the issue of developing new areas of activity and issuing a new Charter will be discussed. Based on the results of the meeting, a protocol is drawn up, which is attached to the package of documents for the tax office. A meeting is necessary if there are two or more members of the society. If it was founded by one person, there is no need for this event, and the decision of a single participant is issued.

If changes in the OKVED list affect the constituent documents of a legal entity, then a new version of the Charter is issued. The registration procedure involves making adjustments to the data about the company in the Unified State Register of Legal Entities. In this case, it is necessary to pay a state fee in accordance with the current tariffs.

Procedure for adding OKVED

If an organization has a need to add OKVED to LLC, you must first decide on the number of the code to be entered. To do this, you should carefully study the classifier of activities for 2016, which is available on the World Wide Web. In this list, the areas of work are divided into branches, and then into smaller groupings. There are detailed explanations for each line, and therefore it will not be difficult to choose the appropriate item. If after studying the guide you still have questions, it makes sense to search the Internet for ready-made answers for certain areas of work.

Some lawyers believe that the addition of new OKVED is not subject to registration in the Unified State Register of Legal Entities. In practice, state authorities may require an appropriate procedure, because the taxation of enterprises in certain areas of activity directly depends on their OKVED. When starting to make changes, you need to contact the tax authorities and clarify all the significant details of this administrative process.

To speed up the procedure, it is necessary to collect a complete list of documents in accordance with the requirements of state authorities. They must be notarized along with a completed application for adding OKVED. To register tax changes, you will need the following:

  • copies of constituent documents;
  • documents confirming the registration of the legal entity with the authorized bodies;
  • information about the tax status of the enterprise;
  • order to appoint the head of the Company;
  • passports of the first persons of LLC.

The finished package of documents is submitted to the tax authorities personally by the head, authorized representative or by mail. State structure accepts information for work, issues a notification to the company, and then, based on it, performs the necessary administrative procedures.

How to verify activities

The legislator gives the tax authorities dual functionality related to the registration of changes in legal entities: the right to make amendments that do not affect the change of constituent documents, and adjustments that imply the issuance of a new Charter.

In the first situation, company representatives must:

  • Submit to the state agency a complete package of documentation and form P14001, filled in in accordance with the requirements of the law.
  • In five days, receive a record sheet of the unified register with the reflected changes.

If the company draws up a new Charter, the sequence of actions is as follows:

  1. preparation of a complete list of documents;
  2. payment of the state fee (800 rubles);
  3. submission of documentation to the tax authority;
  4. receipt of a record sheet and a new Charter registered by a state body.

The easiest way to add OKVED is to foresee this probability in advance and not put an exhaustive list of activities in the Charter. If the document requires re-issuance, the procedure is lengthened and requires the payment of a state fee.

National classifiers are designed to ensure uniformity, consistency and state accounting for legally significant circumstances or characteristics of something. In the case of types of activities carried out by business entities, classification is of particular importance - it ensures not only the safety of the goods and services sold, but equality in the market. Thus, some types of employment requiring special qualifications are subject to licensing, depending on the specifics of the company's work, various taxation and control regimes may be applied to it. But for the correct application of all the principles laid down in the legislation, activities must first of all be classified.

What are foreign trade codes

The abbreviation OKVED stands for the all-Russian classifier of types of economic activity. The classification is a detailed description of all possible types of profit extraction by economic entities with the assignment of a digital code to each of them.

The main points that you should know about OKVED are as follows:

  1. A newly created company, before the moment of registration, must decide on at least one type of activity, because it will not be possible to register at all without specifying those.
  2. Only one (one code) is indicated as the main activity.
  3. During registration and in the future (in the event of an official change or addition of codes), the company can indicate for itself an unlimited number of additional codes.
  4. OKVED codes can be listed in the company's charter. In this case, when changing their composition, it is mandatory to enter the relevant innovations into the charter (and this is a separate procedure).
  5. The company is obliged to carry out only those types of activities that are registered for it. Occupation by varieties not noted in the Unified State Register of Legal Entities is regarded by the competent authorities as illegal entrepreneurial activity, and entails the application of appropriate liability measures.
  6. According to the main type of activity, the enterprise belongs to one or another risk class, the procedure for deducting some insurance premiums depends on the class. Companies must annually (until April 15) confirm their main type (the legislator does not establish responsibility for non-confirmation, but in some cases it is simply unprofitable for organizations not to confirm).
  7. To obtain, add or change codes, you should contact the registration authority - a division of the Federal Tax Service (in Moscow, these actions are performed by a specialized division - MIFTS 46). The registering authority makes changes to the Unified State Register of Legal Entities and submits information about this to the statistical authority, which, in turn, is authorized to issue information on the OKVED codes registered for a person (a state duty is charged for issuing a letter confirming the types of activity).
  8. A letter on assigning OKVED codes to a company is a document that will subsequently have to be submitted to more than one government agency and organization.

Which code classification to use and how to choose the right one

To date, three classifiers are relevant at once:

  • OKVED OK 029–2001 - classifier used until 2017;
  • OKVED OK 029–2007 - a classifier of limited use - it was used only by the State Statistics Service;
  • OKVED OK 029–2014 is a classifier currently used by business entities.

FEA classifiers are approved and put into effect by orders federal agency on technical regulation and metrology (Rosstandart).

OKVED-2014 contains codes broken down into 21 sections (from A to U), each of which includes several more subsections. The code itself consists of 6 digits, the first 4 of which correspond to the international classification of activities.

Table: OKVED sections and code examples in 2019

Codes included in the sectionChapterExamples of the most popular codes from the section
01.xx.xx - 03.xx.xxSECTION A. AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH BREEDING
  • 01.11.1 Cultivation of grain crops:
    • 01.11.11 Cultivation of wheat;
    • 11.11.12 Cultivation of barley;
  • 01.12 Rice cultivation;
  • 01.13 Growing vegetables, gourds, root and tuber crops, mushrooms and truffles;
  • 01.4 Livestock:
    • 01.41 Breeding of dairy large cattle, raw milk production:
      • 01.41.1 Breeding of dairy cattle.
05.xx.xx - 09.xx.xxSECTION B. MINING
  • 05.10.11 Anthracite open pit mining;
  • 05.10.12 Open pit mining of coking coal;
  • 06.10.1 Extraction of crude oil; 06.10.2 Extraction of combustible (bituminous) shale, sand and ozocerite.
10.xx.xx - 33.xx.xxSECTION C. MANUFACTURING INDUSTRIES
  • 10.11.1 Chilled meat production;
  • 10.11.2 Production of chilled edible offal;
  • 10.12.1 Chilled poultry production;
  • 10.12.2 Production of frozen poultry meat.
35.xx.xxSECTION D. SUPPLY OF ELECTRIC POWER, GAS AND STEAM; AIR CONDITIONING
  • 35.11.1 Production of electricity by thermal power plants, including activities to ensure the operability of power plants;
  • 35.11.2 Production of electricity by hydroelectric power plants, including activities to ensure the operability of power plants.
36.xx.xx - 39.xx.xxSECTION E. WATER SUPPLY; WATER DISPOSAL, WASTE COLLECTION AND UTILIZATION, POLLUTION REMOVAL ACTIVITIES
  • 36.00.1 Collection and purification of water for drinking and industrial needs;
  • 36.00.2 Distribution of water for drinking and industrial purposes;
  • 38.32.11 Sorting of metallic materials for further use.
41.xx.xx - 43.xx.xxSECTION F. CONSTRUCTION
  • 42.91.1 Construction of port facilities;
  • 42.91.2 Construction of hydraulic structures.
45.xx.xx - 47.xx.xxSECTION G. WHOLESALE AND RETAIL TRADE; REPAIR OF VEHICLES AND MOTORCYCLES
  • 45.11.1 Wholesale of cars and light vehicles;
  • 45.11.2 Retail sale of cars and light motor vehicles in specialized stores.
49.xx.xx - 53.xx.xxSECTION H. TRANSPORT AND STORAGE
  • 49.10.1 Carriage of passengers by rail in intercity traffic;
  • 49.10.2 Transportation of passengers by rail in international traffic.
55.xx.xx - 56.xx.xxSECTION I. ACTIVITIES OF HOTELS AND CATERING ENTERPRISES
  • 55.10 Activities of hotels and other places of temporary accommodation;
  • 55.20 Short stay activities.
58.xx.xx - 63.xx.xxSECTION J. INFORMATION AND COMMUNICATION ACTIVITIES
  • 58.11 Publication of books;
  • 58.13 Publication of newspapers.
64.xx.xx - 66.xx.xxSECTION K. FINANCIAL AND INSURANCE ACTIVITIES
  • 64.11 Activities of the Central Bank Russian Federation(Bank of Russia);
  • 64.20 Activities of holding companies.
68.xx.xxSECTION L. REAL ESTATE ACTIVITIES
  • 68.10 Purchase and sale of own real estate;
  • 68.31 Activities of real estate agencies on a fee or contract basis.
69.xx.xx - 75.xx.xxSECTION M. PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
  • 69.20 Service activities in the field accounting, financial audit, tax consulting;
  • 69.20.1 Financial audit activities.
77.xx.xx - 82.xx.xxSECTION N. ACTIVITIES ADMINISTRATIVE AND RELATED ADDITIONAL SERVICES
  • 77.11 Renting and leasing cars and light vehicles;
  • 77.21 Hire and hire of leisure and sporting goods.
84.xx.xxSECTION O. GOVERNMENT AND MILITARY SECURITY; SOCIAL SECURITY
85.xx.xxSECTION P. EDUCATION
  • 85.11 Pre-school education;
  • 85.41.2 Cultural education.
86.xx.xx - 88.xx.xxSECTION Q. ACTIVITIES IN THE FIELD OF HEALTH AND SOCIAL SERVICES
  • 86.10 Activities of hospital organizations;
  • 86.21 General medical practice.
90.xx.xx - 93.xx.xxSECTION R. ACTIVITIES IN THE FIELD OF CULTURE, SPORTS, ORGANIZATION OF LEISURE AND ENTERTAINMENT
  • 90.04.3 Activities of institutions club type: clubs, palaces and houses of culture, houses of folk art.
94.xx.xx - 96.xx.xxSECTION S. PROVISION OF OTHER SERVICES
  • 94.12 Activities of professional affiliates.
97.xx.xx - 98.xx.xxSECTION T. ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED ACTIVITIES OF PRIVATE HOUSEHOLDS IN THE PRODUCTION OF GOODS AND PROVISION OF SERVICES FOR OWN CONSUMPTION
  • 97.00 Activities of households with hired workers.
99.xx.xxSECTION U. ACTIVITIES OF EXTERRITORIAL ORGANIZATIONS AND BODIES
  • 99.00 Activities of extraterritorial organizations and bodies.

A complete and up-to-date classification of OKVED can be found at the link okvad.ru.

The law does not prohibit the registration of a foreign trade code for an organization, which is subsequently not used (that is, the activity is not actually carried out). Therefore, experts recommend that when choosing codes, be guided by all possible and intended activities of the company, taking into account its prosperity and expansion. This will make it possible to have less problems with the replacement and addition of new codes.

When choosing FEA codes, it should be remembered that the registration of certain types of activities entails peculiarities in taxation (for example, the possibility or impossibility of applying a special taxation regime - USN, UTII).

The assignment procedure when creating an organization, when changing types of activities, when supplementing the composition of types of activities

When creating a legal entity of any organizational and legal form, it is mandatory to enter in the USRLE codes of foreign economic activity corresponding to the types of activity planned by the person. The relevant section is standard form statements (R11001). Basic rules for filling out the form:

  1. The document is either filled in with black ink or printed with black ink.
  2. The document is signed by all the founders of the company personally (their signatures must be certified by a notary).
  3. Blank sheets are not attached to the application.
  4. FEA codes are listed on sheet "I" - it can contain up to 57 codes, one of which must correspond to the main type of activity. If there is a need to add more codes, you can attach a second copy of the "AND" sheet.

In addition to the specified application, when registering a legal entity, the following are submitted to the Federal Tax Service:

  • a decision to establish a legal entity in the form of a protocol of a meeting of the founders or another document;
  • founding documentation in the form of a charter and/or memorandum of association depending on the legal form of the legal entity;
  • an extract from the register of a foreign state if one of the founders is a foreign person;
  • the original of the payment document on the payment of the state duty - 4,000 rubles.

A slightly different procedure applies for cases where foreign economic activity codes need to be changed already during economic activity. At the same time, the presence or absence of a listing of codes in the charter is important for choosing a variant of the procedure.

How to add or change codes if there is no closed list of them in the charter: step by step instructions

The law does not oblige companies to reflect in the charter everything up to single species its activities. That is why most founders, anticipating future difficulties with changing or adding codes, prefer one of the following ways to indicate activities:

  • “the company has the right to carry out all types of activities not prohibited by the current legislation”;
  • enumeration of the main and some additional types of activities with an indication of "other types of activities not prohibited by law".

In such cases, there is no need to change the charter. To formalize the change in the composition of codes or its addition to the Federal Tax Service, you will need to submit an application form P14001.

This form consists of many sheets, each of which is filled out or not filled out depends on the purpose of filing the document (the form is used when changing the composition of the founders of the company, and when changing the director, and in some other cases).

The application form R14001 was approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25.

The rules for filling out the R14001 form when changing OKVED codes are as follows:

  1. The following sections of the form are filled out (those sheets that are not filled out do not need to be attached):
    • Page 1;
    • sheet "H" - directly in this section the codes that should be entered are indicated, and on the second page - those that need to be displayed;
    • sheet "P" - information about the applicant, the section consists of 4 pages. The applicant in this case is the director or another person who has the right to represent the interests of the company without a power of attorney.
  2. The applicant's signature on the application form P14001 is subject to notarization (if the application is not submitted to the tax office in electronic form for enhanced signature). Notary services are subject to state duty, while the actual entry of changes into the Unified State Register of Legal Entities is free of charge. For an appointment with a notary, you should take an extract from the register of legal entities (the document is issued by the Federal Tax Service, the state duty is 400 rubles for urgent, 200 rubles for non-urgent), the current statutory documentation, documents on the appointment of the head, his passport.
  3. The director must appear personally to the notary, while any representative of the company with a power of attorney submits documents to the tax office.
  4. Changes to the Unified State Register of Legal Entities are made within 5 business days from the date of submission of documents.

Individual entrepreneurs to change the OKVED codes submit an application in a different form - Р24001.

How to add or change, if necessary, amending the charter

If the company's charter contains a closed list of activities, and it is necessary to introduce a new one, it is required to bring the document up to date. This procedure is somewhat more complicated, and in addition, it is subject to state duty (800 rubles).

You will need to submit to the tax office:

  1. The decision of the meeting of the founders of the company to amend the charter.
  2. A document confirming the payment of state duty.
  3. Two copies of the charter in its new edition (previously stitched).
  4. Application in the form P13001 (the signature of the director on this document is certified in the manner described in the previous paragraph).

The following sections are filled in the P13001 form (not completed with the application is not attached):

  • first page containing general information about the organization;
  • sheet "L", containing information on changes subject to registration and introduction to the Unified State Register of Legal Entities regarding OKVED codes;
  • sheet "M", containing information about the applicant and his handwritten signature.

The deadline for registration of innovations in the register of legal entities and constituent documentation is the same - 5 working days.

Obtaining documents on changing OKVED codes

On the sixth day after submitting an application to the Federal Tax Service, a company representative who has a power of attorney may appear at the inspection for documents, among which must be present:

  • list of entries in the register of legal entities;
  • a certified tax copy of the new charter - if changes were made to the constituent document.

How to get an information letter with OKVED codes from Rosstat

Apart from registering changes in the Unified State Register of Legal Entities, there is another equally important procedure - obtaining an information letter with codes from Rosstat. This document will be required by the organization more than once during its activities (for example, when opening a bank account).

To receive a letter, you must contact the territorial body of Rosstat (in Moscow it is Mosgorstat, it is located on Kirpichnaya St., 33).

Often, newly created organizations receive an information letter from Rosstat as part of a package of registration documents from the Federal Tax Service.

You will need to provide the following documents (provided in person, not by mail):

  1. Certificates of assignment of TIN and OGRN (copies).
  2. Extract from the Unified State Register of Legal Entities.
  3. Power of attorney for a company representative.

In the State Committee for Statistics, you will need to write an application, then pay the state duty. Depending on whether it is urgent (within 1 day) or not urgent (4-5 days) it is required to produce a document, how many copies are needed and whether the decoding of codes on a separate sheet is needed, the fee for the service may be different.

To receive an information letter to Rosstat, you should also appear in person.

Liability for late registration

In accordance with the provisions of Art. 5 of Law 129-FZ, an organization is obliged to notify the Federal Tax Service of this within three days from the start of a new type of activity (by adding a new OKVED code). Otherwise, she will face administrative responsibility under paragraph 3 of Art. 14.25 of the Code of Administrative Offenses, the sanction of which provides for fines of up to 5,000 rubles.

State registration of types of activities carried out legal entities- not only an important element of statistical accounting, but also a tool for distinguishing companies into categories with different taxation regimes. Activity codes (in particular, the main one) are determined already at the stage of creating a business. The procedure for changing them in the course of business activities may vary depending on whether the list of activities is specified in the main document of the company - the charter.

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

In the course of the company's activities, the previously selected OKVED codes may no longer be applied, or the main code is interchanged with additional ones, or added the new kind activities. In this case, the company needs to change the type of activity and make changes to the Unified State Register of Legal Entities. Consider the procedure for changing OKVED codes in the tax.

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

Step one: Preparation and highlights

  • Term for changing activities

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

  • Penalty for violation of deadlines

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

  • Which classifier of OKVED codes to use

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

OKVED OK 029-2001;

OKVED OK 029-2007;

OKVED OK 029-2014.

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

  • In what case to change the Charter of the company when changing the OKVED codes

In the event that your activities are listed in the Charter of the company, and you wish to apply the new OKVED code that you did not register in this document and you do not have a clarification: "and other activities not prohibited by law", then in this case you need to amend the OKVED codes in the company's Charter.

If your Charter contains the wording "and other activities not prohibited by law", then in your case a new version of the Charter is not required.

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

In the event of a change in OKVED codes with amendments to the charter, it is necessary to submit an application form R13001 with payment of a state duty in the amount of 800 rubles.

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

  • Do applications need to be notarized?

All application forms, regardless of the type of change in the OKVED code, are notarized. Assure this form required by the general director of the company.

Step two: Meeting of founders and making a decision to change codes

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

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

Before proceeding with the preparation of documents, it is necessary to order an extract from the Unified State Register of Legal Entities in the tax office, which you will need when filling out the documents and when notarizing the documents. The notary will require you to provide an extract from the Unified State Register of Legal Entities, the limitation period of which is not older than 10-30 calendar days, depending on the requirement of the notary.

Recall that an extract in Moscow can be ordered both from the IFTS 46, and from any territorial tax office. In order to order an extract, you must pay a state duty in the amount of 400 rubles for an urgent extract, or 200 rubles for a non-urgent one, and provide a pre-filled application for issuing an extract. An urgent statement is provided the day after the application is submitted, a non-urgent statement is provided a week later. Any employee of the company can order an extract individual, without power of attorney. If the general director of the company personally orders an extract, then you can not pay the state fee, but in this case the extract will be provided as a non-urgent option, only a week after the application was submitted. Therefore, ordering an urgent statement will be much faster.

Step four: Preparation of documents for changing OKVED codes

Required documents for registration of changes in case of amendments to the charter:

  • It is necessary to prepare the Minutes of the meeting of the founders, which prescribes the decision to change the types of activities. The protocol is drawn up by all the founders of the company, signed by the chairman and secretary of the meeting. If there is one founder in the LLC, then instead of the protocol, a decision of the sole participant of the company is drawn up.
  • Prepare a new version of the Charter of the company in two copies (the charter will need to be sewn together).
  • Fill out an application form R13001. The applicant is the general director of the company.
  • Receipt for payment of state duty. The amount of the state duty in case of making changes to the constituent documents when changing codes in the form P13001 is 800 rubles. You can pay through Sberbank or through a payment terminal, which is located on the territory of the Federal Tax Service No. 46 in Moscow, which will be much more convenient to do when submitting documents.

Required documents for registration of changes without changes in the charter:

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

Step five: Certification of the application by a notary

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

Step six: Submission of documents for registration to the tax office

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

State duty for change legal address LLC can be paid tax, in the terminal. The amount of the state duty is 800 rubles.

Registration in the tax office is carried out within 5 working days, as a rule, on the sixth working day, you can pick up ready-made documents. After receiving the documents to the tax inspector will give you a receipt for which you need to receive documents.

Step seven: Obtaining ready-made documents in the tax office

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

  • A new version of the charter, certified by the tax authority (if a new version of the charter was submitted);
  • New record sheet in the Unified State Register of Legal Entities.

If inaccuracies or slightest errors were made during the preparation of documents, the tax authority will refuse to register changes, which most often happens when changes are registered on their own. After receiving a refusal, all the above steps will have to be re-executed and the form re-certified by a notary.

Assistance in changing the OKVED codes of the company

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

The cost of services for changing activities

Package "Turnkey" with form No. Р13001
Package "Turnkey" with form No. Р14001
Certification of the form by a notary 1 700 rub.Certification of the form by a notary 1 700 rub.

 

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