Package of documents for changing the qualifier. The procedure for changing OKVED codes: step-by-step instructions, amendments to legislation

Instructions

Assigning codes statistics produced in accordance with all-Russian classifiers. If in the process of conducting economic activity there is a need to change its registered type, this is usually due to a change in the profile of the enterprise or the fact that it is expanding the scope of its activities. In this case, the OKVED classifier is used (All-Russian Classifier of Species economic activity). These changes require registration with constituent documents, data from the Unified State Register of Legal Entities (USRLE) and changes in codes statistics.

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

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

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

Sources:

• how to change type of activity

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

You will need

• - statement P14001.

Instructions

Purchase or download application form P14001 from the Internet. If you are preparing this statement by hand, do not use pens with different colors paste, avoid mistakes, corrections and blots. If you fill out a document in form, do not leave significant fields blank. Filling out the form with both printed and handwritten text is not allowed.

Indicate in the first sheets of the application all the necessary information about, in required field put a marker explaining exactly what changes are being made to the types of activities (adding them or excluding them). If you are adding new activities and eliminating old ones at the same time, check both boxes.

Specify codes, corresponding to the selected types of activities, according to the All-Russian Classifier of Types of Economic Activities (). When adding new types of activity, go to sheet N. If you are excluding types of activity, open sheet O. If the main type of activity does not change, put a dash in the first line. Start entering additional (or excluded) activities on the second line.

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

Fill out the sheets with information about the applicant without signing anywhere. Do not staple the sheets. Contact a notary office to certify form P14001. The document must be certified by the applicant. He must have a passport with him. Please keep in mind that there is a fee for notarization services.

In some cases, it is necessary to add or change OKVED codes. For example, a company decided to engage in activities that were not envisaged when it was founded. In this case, you need to carry out the procedure for adding codes for the LLC. It's not complicated.

How to choose the right OKVED codes

First of all, select the codes that you need. This can only be done according to OKVED2, also known as OKVED OK 029-2014. Despite the fact that there are currently three editions of OKVED in Russia, changes can only be made according to this one. Use a website that selects types of economic activities for free. This will simplify the task to the maximum. Or download the document and select the necessary codes from it yourself. Also on some sites you can get free consultation professional classifiers.

If you choose OKVED 1 or OKVED 1.1, the tax office simply will not accept your documents. In this case, the procedure for holding a meeting and certifying an application will have to be checked again. To save time and money, be careful and choose the right classifier from the very beginning.

Change of charter and application form

In some cases, when changing or adding a type of economic activity, it is necessary to change. Then you need to fill out form P13001. In this situation, making changes to the OKVED codes of LLC will be paid. True, the duty is low - only 800 rubles. If the charter does not change, form P14001 is used, and there is no need to pay state duty.

In what cases is it necessary to change the charter? If it does not stipulate the opportunity to engage in other permitted activities in addition to those mentioned in it. Both applications can be found on the Internet. You need to type “form P13001” or “form P14001” into the search engine, respectively, and it will give you what you need.

Decision-making

Before submitting an application, a decision must be made at a meeting of company members and formalized accordingly. Of course, a meeting is not required if there is only one owner. In this case, he can unilaterally make a decision and sign the paper. Important: the document must contain exactly the code numbers, and not a description of the type of activity in words. The following points should also be mentioned there:

List of all added codes;

Listing of all excluded codes;

Mention of the change in the main activity code, if such a replacement occurs;

Description of the changes being made to the charter in connection with this procedure;

Approval of the authority of the person who will deal with the formalization of the change (submitting an application, etc.).

The decision must be formalized accordingly. With him, the representative of the LLC will go first to the notary, and then to the Federal Tax Service.

Certification of the application by a notary

The next step is to have the application certified by a notary. You already know how to determine which application form is needed in a particular case. You need to go to the notary with an already completed application. This procedure cannot be avoided, even if the documents are submitted to the tax office by the sole founder of the company. After this, the authorized representative, who was indicated in the decision, takes the documents to the Federal Tax Service or sends them by mail.

If this is not done, the company will receive a fine of 5,000 rubles. Therefore more optimal solution- send a representative of the organization to the tax service.

Submission of documents

The next step is submitting documents. It can be done at the tax office or through a multifunctional center - MFC. Both methods are acceptable. But there is a difference in the execution of the payment document. You need to download it from the website of the organization that will accept the documents.

As a rule, you need to contact the same inspectorate that registered the company. However, in Moscow the situation is slightly different. There is a special department there for these purposes, namely the 46th.

The package of documents will be as follows:

Decision of the sole founder or minutes of the general meeting;

An application in the form you have chosen, certified by a notary;

New charter (only if changes have been made to it);

A receipt received for payment of the state duty (only if changes were made to the charter).

Please note that a decision is not required by law when submitting documents, but you will still need to bring it with you. Why? Representatives of the Federal Tax Service require it to make sure that no more than three days have passed, given by law for notification of a decision to change the codes. If they see that more than three working days have passed, they impose a fine on the LLC.

Documents receiving

After five working days, you can pick up the finished documents from the tax office. Among them will be new leaf Unified State Register of Legal Entities and charter with confirmation from the Federal Tax Service, if it has changed. From now on you can carry out the new kind activities on completely legal grounds.

The procedure for changing the main or adding type of activity of an LLC is quite confusing. Since a new application and the submission of certain documents are required. Therefore, let’s try to understand in more detail the change in the type of activity of the LLC.

Main activity of the enterprise

Available types of activities are collected in the form of unique codes in the OKVED classification. This classifier is used not only for LLCs, but also for individual entrepreneurs and joint-stock companies. There are also types of activities that are prohibited:

• development, repair, testing of aviation and military equipment;
• production, trade in weapons;
• working with chemically hazardous and explosive substances;
• activities related to non-state pension and investment funds or associations;
• private security activities;
• space industry;
• production and sale of medicines or narcotic drugs;
• air transport;
• sale of electricity to the population.

Important! Started operating on 01/01/2017 new OKVED-2014.

Changing the type of activity of an LLC: instructions for changing / adding OKVED code

When changing activities or adding a new type of activity, appropriate changes must be made to the Unified State Register of Legal Entities. You need to rely on information from OKVED OK 029-2014, which is currently in force.

Extract from the state register

This information is required for the notary who will certify the documents provided to make the appropriate changes. He will require an extract from the Unified State Register of Legal Entities (you can get it from the tax office) issued no later than 30 days. A fee of 200 rubles is charged for issuing an extract. If the document is needed urgently, the fee will be 400 rubles. The first will be ready in a week, the second – on the next working day. A document can be ordered by both an LLC participant and a private person who does not have a power of attorney.

Important! The general director of the enterprise is entitled to receive a non-urgent extract free of charge.

Collection and submission of necessary documentation

The volume of paperwork depends on whether changes need to be made to the charter of the enterprise due to the addition of a new direction:

Important! The applicant for document P13001 or P14001 must be the general director of the enterprise.

Notarization of documents

Since the official applicant is the general director, he is the one who must visit the notary. If for some reason he cannot do this, it is necessary to issue a notarized power of attorney to the person who is entrusted with the issue of making the necessary changes to the Unified State Register of Legal Entities.

Submitting a set of documents to the Federal Tax Service

Documents already certified by a notary must be submitted to the tax office. Their registration lasts for five days. On the sixth day, you can receive documents based on the receipt that the inspector issues when accepting the papers.

Important! The state fee can be paid directly at the tax office.

Receiving ready documentation

At correct filling You can pick up documents from the Federal Tax Service office:

• new excerpt from the Unified State Register of Legal Entities;
• version of the charter certified by the tax service.

Removing the old OKVED number from the Unified State Register of Legal Entities

For those applicants who only intend to remove the old code from the Register, they will also need to submit an application form P14001. It is necessary to fill in the pages with the types of activities to be deleted. The following documents will be needed:

• confirmation of company registration;
• proof of tax registration of the LLC;
• charter of the enterprise;
• extract from the Unified State Register of Legal Entities;
• protocol on the establishment of an LLC;
• a document confirming the right to re-register.

Changing the charter when changing activities

Changing the charter or leaving it unchanged depends on the following factors:

Important! If it is necessary to enter information about a change in activity with a change to the previous version of the charter, then to make such a decision it is necessary to convene a meeting of participants. If there is one founder, his sole decision is sufficient.

Applications for change of activity

To update the OKVED number, two types of applications are used:

• form P13001 - if the change in code entailed the development of a new version of the charter;
• form P14001 - if the process of changing the OKVED code did not entail changes in the statutory document.

Timing for changing activities

The law obliges business entities to report such changes to the registration authority no later than three days after the decision is made. For untimely submission of information about a change of direction, a fine of 5 thousand rubles may be imposed on the taxpayer. (Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

Submitting papers and applications

You can submit a package of documents in one of the convenient ways:

1. Through the MFC: the center will transfer the documents to the tax service on the basis of Article 9 of Federal Law No. 129-FZ.
2. By directly visiting the Federal Tax Service office or by sending documents to mailing address tax service by registered mail.
3. Through the SBS++ Electronic Reporting program. The program is paid. Information is transmitted only through an encrypted communication channel, i.e. the message is seen only by the sender and the recipient. Can be sent via Personal Area in the SBS system, and through a program purchased on your PC or laptop. The date of submission of the document is considered the day it was sent through the system, even if Federal Tax Service employees processed the application later.

Submitting information to Rosstat

Get new number OKVED LLC can only if the designated type of activity is specified in the charter. Rosstat issues an information letter to the founders with activity codes upon submission of the corresponding statements(it is prohibited to send it by mail, only a personal visit to the office). In response to the application, a receipt is given, which must be paid at a branch of Sberbank of Russia.

After this, within one to four working days an information letter will be sent to the legal address of the company with the necessary codes. In some regions, Rosstat cooperates with local tax offices. Therefore, sometimes the Federal Tax Service issues the applicant a letter with OKVED codes along with the rest of the documentation. As already mentioned, late submission of information about changing the activity code is punishable by a fine.

The need to pay state duty

The founders are required to pay a fee to the state if they had to draw up new version charter. Its size will be 800 rubles. If the code is added without changing the bylaws, then no fees will be paid when filing the P14001 application.

Important! Applications regarding changes in activities must be certified by a notary and the director of the enterprise.

Reasons for refusal to change activities

The main reasons for refusal when changing activities:

1. Indication of the code in the application according to the old rules is three digits. Since 2013, it has become mandatory to fill in the code using four digits.
2. Errors in filling out the application and other documents.
3. Submission of an application and documentation by a person who does not have the authority to do so (without a notarized power of attorney).
4. An attempt to register a code for an activity prohibited for an LLC.

Features of changing activities under different tax regimes

Special tax regimes have restrictions on types of activities; therefore, if a new main or additional activity conflicts with the list of permitted tax regimes, then the organization is obliged to change it to a more suitable one. The main types of business allowed for LLC tax regimes:

Important! The specified list of permitted activities for UTII is recommended. Each region has the right to “cut it down”.

Current issues

Question #1: Is it necessary for the director of a limited liability company to deal with the issue of changing the activity code?

Answer: No, this deed can be obtained by a private person by first issuing a notarized power of attorney for him.

Question #2: What deadlines must be met in order not to be fined for late provision of data on changing the OKVED code?

Answer: No later than three days from the date the meeting of participants made a decision to change the main activity or add an additional direction.

Question #3: What is the amount of the state duty for filing an application to the Federal Tax Service to change the type of activity of an LLC?

Answer: If you had to change the charter for this, then the state duty will be 800 rubles. If the statutory document remains the same, then no fee will be charged. However, you will have to spend money on providing an extract from the Unified State Legal Entity and an information letter from Rosstat, as well as on notary services. Since certification of submitted documents is mandatory.

Question #4: What is the difference between an application form P13001 and P14001?

Answer: The first document is submitted by representatives of the LLC whose charter document has changed due to a change in activity, the second - by those whose version of the charter remains the same.

Question #5: A veterinary clinic operates under my supervision at UTII. Is my OKVED activity code suitable for transferring a company to the simplified tax system? Or should I switch to OSN?

Answer: Yes, it does. Your line of work is not unauthorized for either the simplified mode or the main one. But when you switch to OSN, the taxation of your income will become more burdensome.

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

How to add a new OKVED in 2018? Here step-by-step instruction:

1. Select a new OKVED code
2. Prepare an application to add a new OKVED
3. Submit an application to the Federal Tax Service
4. Receive documents from the tax authority

Step 1. Select a new OKVED code

In 2018, a new All-Russian Classifier of Types of Economic Activities, OKVED 2, is in effect. Therefore, it is necessary to select the code for a new type of activity from OKVED 2. The old OKVED 1 has already lost its relevance and its use today is impossible.

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

Structure of the new OKVED codes:

• xx – class;
• xx.x – subclass;
• xx.xx – group;
• xx.xx.x – subgroup;
• xx.xx.xx – view.

The new OKVED code must consist of at least 4 characters. But it can also be 5 or 6 characters. For example, code 01.11 corresponds to the type of activity “growing cereals (except rice), leguminous crops and oilseeds."

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

• 01.11.1 – cultivation of grain crops;
• 01.11.11 – growing wheat;
• 01.11.12 – growing barley, etc.

But an organization or entrepreneur has the right to choose a specific type of activity - for example, 01.11.11 - growing wheat. In this case, they will not be able to use other types of activities that are recommended by code 01.11.

Step 2. Prepare an application to add a new OKVED

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

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

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

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

Draw your attention to! If the organization’s Charter contains a closed list of OKVED codes that can be used, then in this case, in addition to filing an application, it is necessary to make changes to the Charter. For this you need to pay a state fee of 800 rubles.

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

Payment of the state duty for filing an application to the Federal Tax Service to add or change OKVED codes is not provided for by law.

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

Step 3. Submit an application to the Federal Tax Service

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

List of documents required to submit an application for adding a new OKVED:

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

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

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

Step 4. Receive documents from the tax authority

The deadline for making new entries in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs is 5 working days. After this period, the manager must again appear at the tax authority.

The individual entrepreneur will be issued a Unified State Register of Entrepreneurs with new information, and the head of the LLC will be given a Unified State Register of Legal Entities with new codes. If the LLC changed its main type of activity, it will also be given one copy of the Charter with a tax mark.

Please note that for failure to submit or late submission of an application, a fine of 5,000 rubles may be imposed on the head of an organization or individual entrepreneur.