22 Apr

The need for OKVED

If you decide, then you won’t be able to avoid going to the tax office. This is primarily due to the fact that it is the tax authority that exercises control over the activities of all the companies in the country. legal entities and IP.

To simplify such control, OKVED was created. This is a special classifier that contains all allowed types economic activity. It has been operating since 2004. Those who registered earlier, by letters of recommendation The tax authorities should have voluntarily recorded at least one OKVED.

The classifier structure includes 6 digits. The more numbers, the narrower the activity becomes. For example, OKVED 52.22 is retail trade in meat and canned food, and 52.22.1 is only trade in meat, including offal. In other words, if you specify a more detailed code, then you cannot sell canned food as your main activity.

Only the first 4 digits are allowed. This means that you have the right to engage in all activities that are indicated by the last 2 digits of the code.

Not every type of OKVED can be used on. For example, you will not be able to mine minerals. Therefore, it is important to indicate those OKVED codes that can be used in your case.

If the classifier type and type contradict each other, then you will have to pay a fine. You will also pay for it if, for some reason, you decide not to notify the tax authority about your change of activity.

If your main activity is related to cargo transportation, and in rare cases you have to sell stale goods, then the latter type of activity is not recorded by adding it to OKVED.

You will need OKVED to:

• Agree on the tax regime;
• Make contributions to the insurance fund (if the type of activity carries a high risk of injury to hired workers, then payments to the fund will be high);
• Conclude transactions with counterparties (if the potential business partner is not documented by OKVED, and he is going to sign an agreement with you precisely according to the missing classifier, you should not become a party to such a transaction);
• Report to the tax authorities (if your main activity does not coincide with the specified OKVED, tax representatives may be interested in the affairs of your company).

How to add OKVED to an LLC

To fix the new kind activity, it must be reflected in the tax application. You can add or change the main code, or you can make an entry about an additional code that deciphers the type of activity in more detail.

In this matter there is one important nuance: whether OKVED is included in the companies. If the answer is yes, then the procedure for changing OKVED in an LLC will be easier.

In other words, if the Charter contains a line stating that the company can engage in any business that does not contradict the law, then you will not have to change the constituent document. This procedure will be free for you. You will only need to make changes to the register of legal entities (USRLE).

If the Charter does not include a new type of classifier, then you will have to change the constituent document and pay a state fee of 800 rubles. However, the process also lasts no more than three days in case of submitting documents to the tax inspectorate. You will be given back a certificate of new OKVED codes within 5 days.

To make a change to the OKVED codes of LLC, follow the instructions:

• Select from OKVED-2 the type of activity and the corresponding code;
• Decide on an application form for entering data for the tax office (if you are changing the Charter, then fill out, if not, fill out);
• Reflect the new data in the minutes of the meeting;
• If necessary, make changes to the Charter;
• Take your documents to the tax authority, which...

Don't forget to take with you on your tax documents:

• The decision of the sole founder or containing a decision to make changes;
• 2 copies of the new Charter (if necessary);
• Receipt of paid duty (if required).

The application must be previously certified by a notary. If you don’t take care of this, the tax authority will not accept your documents.

In order for a representative of a notary office to accept your application, you must provide a package of documents:

• Original and photocopy of the applicant's passport;
• Blank;
• OGRN in the form of a certificate;
• Protocol on amendments;
• Assigned statistics codes;
• Charter;
• Order on the appointment of a manager;
• The decision to create a company.

Other documents may be required. It all depends on the specific case, which the notary will tell you about.

In the application, you must also indicate the OKVED code that you will no longer use in your activities. It is filled out on the third page, and new code fits into the cells of the second sheet of the application.

How IP OKVED changes

The procedure for changing the OKVED ID of an individual entrepreneur or adding new ones is much simpler than in the case of an LLC. You will also need to contact the tax office.

The list of documents is as follows:

• Your passport;
• TIN form;
• Change form.

You, like an LLC, have the right to change OKVED:

• In person when visiting a tax office branch or multifunctional center;
• Through a representative (do not forget to issue a power of attorney through a notary);
• By post (attach all the necessary documents, make an inventory of them and send a registered letter);
• Using Internet services (tax service website or multifunctional center).

The procedure for making changes to the current OKVED is simple and includes the following steps:

• First, select the code you are interested in (there may be several);
• Fill out the application indicating the old and new codes;
• Submit all documents to the tax office no later than the third day after the decision to change the code;
• Within 5 days you will receive a response from the tax office about the amendments made.

If you make any mistakes when filling out the application, you will have to go through the code registration procedure again. No matter how many times during your activity you apply to change codes, each registration procedure will be free.

What has changed in 2017

In connection with the publication new edition classifier OKVED (now called OKVED-2), it is necessary to make amendments to the register of legal entities and individual entrepreneurs. During the year, Rosstandart made changes to the OKVED classifier twice. Therefore, in 2018 you need to focus on its updated version, which you can download below.

The new changes cover a more expanded list of types of permitted activities. Previously, the classifier contained 2000 species, today this figure is equal to 2700. This is due to the emergence of new types of activities. Amendments are also being made in order to bring the Russian classifier to the norms of the international standard.

The procedure for submitting documents has not changed. You can check your codes on the tax website via or. If, according to the new classifier, your type of activity falls into another section, then you need to go to the tax office with all the documents necessary to make changes to OKVED.

This may happen in rare cases, since the changes mainly appeared in the form of new codes. However, if you do not visit the tax office, you may earn a fine.

• Download the new OKVED 2018 reference book

Adding OKVED codes for LLCs in 2018

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

Many are interested in how to add OKVED codes for LLCs 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, by orders of ROSSTAT, some OKVEDs may be introduced or excluded.

It should be understood that LLC can add additional OKVED codes at any time, so there is no point in indicating dozens of codes in the application. It is enough to decide on the ones you need, declaring as the main code the one from which you expect more profit.

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

Amendments 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 using the P14001 form, you will not incur any expenses.

If you are interested in 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 to change OKVED for an LLC is selected according to the same principle - depending on the charter. Valid similar procedure on 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 selected previously. If additional code goes into the main ones, it must be indicated in clause 1.1. and in clause 2.2.

P14001 sample of filling out sheet H, paragraphs 1.1 - 1.2

Sample filling P14001 - Addition of OKVED, paragraphs 2.1 - 2.2

We hope the information on how to add OKVED for an LLC in 2018, step-by-step instructions, was useful to you. To better understand everything, watch this useful video:

In the course of doing business, an enterprise may need to re-profile or open additional - more profitable - sources of income. Therefore, a reasonable question arises: how to add OKVED if there is a need for it. Since a legal entity is registered in the manner established by law, it is precisely this that should be followed when answering this question. important question.

We prepare documents: procedure

It is not difficult to create a package of documents in order to make changes to the codes of economic activity of a company and extra costs. For some types of business, this procedure is generally simplified by the legislator. The most difficult thing is to choose the right codes in accordance with the intended activities of the company.

To add an LLC, you need to submit certain documents to the tax authority that registered the legal entity. After all, in accordance with the law, changes or additions to new types of activities are also subject to registration and inclusion in the Unified Register.

Plastic bag necessary documents

In order to obtain the right to engage in other types of activities in addition to the main ones that were originally included in the constituent documentation, the following documents should be provided to the tax service:

• Copies constituent documents legal entity.
• Certificate of state registration of the enterprise and confirmation of tax registration.
• A copy of the identity document of the director or manager of the company (usually a passport).
• Sometimes a copy of the passport of the company's chief accountant is required (for the notary).
• An application in the form prescribed by law, the authenticity of the signature on which must be certified by a notary. If the code has already been included in the charter, then form P14001 is applied, but if not, then form P13001 must be filled out.

This is the main list of documents for adding an OKVED code for an LLC. If the constituent documents do not specify the types of activities that the enterprise intends to carry out, the answer to the question of how to open OKVED will have a slightly different solution.

You will first need to hold a meeting of all founders and confirm in writing the intention to add new codes to the charter. And in this case, the state fee (800 rubles) is already charged. If there is only one founder, then he makes a sole decision, after which he also needs to pay a mandatory fee for adding types of economic activity.

Registration procedure

For many companies, it will not be difficult to change or supplement the types of their economic activities, since their charter already contains all the legally permitted lists of codes from the classifier.

An application for registration of new codes is filled out by an authorized person of the enterprise, for example, the general director or the sole founder of the company in the form P14001, after which the authenticity of the signature is certified by a notary.

The application form for adding OKVED to LLC documents is established by law and cannot be filled out arbitrarily. It is very important that the correct codes that are current at the time of filing the application are entered into the specified document.

Licensed activities: video

What if you need to add new code?

Some services require, when submitting documents from an enterprise, copies of passports of the manager and accountant, for some this is not necessary, so you need to check at the place of registration whether there is a need to submit these materials along with the application and constituent documents of the company. How to add OKVED for an LLC if the charter includes others not prohibited by law Russian Federation types of activities we discussed above. But what if you need to make changes to the charter? The legislator has also provided a certain procedure for this.

First, you need to hold a meeting of the founders at the company, if there are several of them. If the founder and manager are the same person, and there are no other participants in the management of the company, then there is no need to hold a meeting. In this case, the owner himself makes the sole decision. Accordingly, he also decides the question of how to introduce a new OKVED for LLC. When a decision is made at a meeting, it must be documented in minutes. It is this document, together with the constituent documents and the application, that must be sent for registration of changes.

That is, if new types of activities are added that were not at all provided for by the constituent documents of the enterprise, changes are made to the register of information about the legal entity, and changes are registered in its charter. In such a situation, it is necessary to pay state duty.

Opening a new type of economic activity

If the problem arises of how to add a new OKVED, you need to study the information provided in the classifier. The listing of types and codes in it is determined depending on what business direction the company chooses. A complete list of them can be found on the Internet, using the resources that the legislator himself provides in relation to the classifier. It is important to note that although the new 2016 classifier is being implemented, the previous edition is still used during registration.

Although some lawyers believe that there is no need to enter information about new types of activities of an enterprise into a single register, in practice disagreements may arise with regulatory authorities. For example, some types of business are subject to mandatory taxation only according to a certain scheme specified in the Tax Code of the Russian Federation. Based on this, you need to arm yourself with information on how to add an OKVED code and notify the tax authority about upcoming changes.

Another important nuance that you need to know in order to carry out everything necessary changes or additions faster. Before going to a notary to certify an application in the prescribed form, you need to collect the following documents:

• Order of appointment general director adopted on the basis of a decision of the meeting of founders;
• Constituent documents (copies thereof);
• Documents that confirm the state registration of the enterprise;
• Information about the tax status of the enterprise.

After the notary has certified the application, you need to submit this application in form P14001 to the tax authority, which determines how to open OKVED for the LLC, and it will issue a confirming document on the acceptance of the materials.

Confirmation of activities

The legislator implies two functions of the tax authority regarding the registration information of companies - changes related to information about the company (the same OKVED codes), but which do not affect changes in the constituent documents themselves, as well as changes in the information specified in the constituent documents of the company.

In the first case, the procedure is as follows:

• We submit the application in the prescribed form, after it has been brought into proper form according to the above algorithm;
• After 5 working days, the company receives a Unified State Register of Legal Entities entry sheet, which indicates additional types of activities.

When you need to add information to the charter, the procedure for adding OKVEDs is as follows:

• We provide an application for registration of changes to the constituent documents (form P13001);
• We pay the state duty (800 rubles);
• Together with copies of the constituent documents in the new edition, we send them to the tax service of the territorial affiliation.

Perhaps the simplest and fastest step is to enter information into the register without affecting changes in the charter, but this is only possible when the company in advance, at the stage of drawing up the constituent documents, has taken care to include all possible and not prohibited OKVED in the text document. After the tax office has carried out all the necessary steps for registration, the company will receive a sheet of the Unified State Register of Legal Entities and a new, certified charter.

Before opening an individual entrepreneur, you need to decide on the field of activity. There may be several of them, but you must indicate the main one by selecting it from OKVED.

Restrictions on types of activities apply to private security organizations; in other cases there are practically none.

The types of activities of an individual entrepreneur can be defined as follows:

• The main type of activity indicating the OKVED code.
• Additional types of activities indicating codes.

When registering an individual entrepreneur, it is worth considering possible areas that the company can engage in in the future. This will eliminate unnecessary problems and save time. But no one has the right to force an entrepreneur to work exclusively in his chosen field. An individual entrepreneur can change the types of activities at any time. Currently, there is no state fee for this service. The type of activity must be reflected in the organization’s Charter and in an extract from the register.

Subtleties of taxation

The issue of taxation is one of the most important for any entrepreneur. Therefore, businessmen want to know how the types of economic activities of individual entrepreneurs and their number affect the amount of taxes. If you choose types according common system or on the simplified tax system, the amount of payments will not change. When selecting activities for UTII or the patent system, you need to take into account that taxation depends directly on the types and their quantity.

Entrepreneurs often think about whether it is necessary to indicate in the charter document those areas that require a license, but the company does not have one. The enterprise has the right to record them even if it is not planned to obtain a license in the near future. But this does not apply to organizations with special statutory tasks.

To choose the right types of activities from OKVED, an individual entrepreneur can contact a lawyer. If necessary, specialists will help you change the codes in the Unified State Register of Legal Entities or correct the constituent documents.

How to choose a type of activity?

When registering, a businessman must indicate what he will do. Even if the chosen area is innovative and creative, its implementation must be carried out in accordance with the law. OKVED contains all the information about the types of activities that are permitted in a specific territory. They are divided by industry, which simplifies the search task.

Also in this document you can view all the codes that will need to be indicated when submitting an application to open an individual entrepreneur.

What is the activity code for?

Entrepreneurs inevitably face the question: “How to choose the right activity code?” It is important to remember that it should contain maximum information about the work and functions of the organization. For these purposes, you can use the OKVED directory, which contains transcripts various types activities. There may be several of them, but one must be the main one. It is this type that influences the taxation system.

The main activities of an individual entrepreneur allow statistical authorities to classify an entrepreneur as a specific industry in their reports. When choosing a code, an entrepreneur must take the task seriously and analyze all the consequences, since with its help you can influence the taxation system. Right choice can significantly improve business performance.

Direction and scope of work

The types of activities of individual entrepreneurs that are included in OKVED are divided depending on their direction and specificity into three groups:

• Regular.
• Activities that are subject to mandatory licensing.
• Areas requiring permits and approvals.

Simple activities

This includes those areas in which functions can be carried out immediately after registration of an individual entrepreneur. No special documents are required. A businessman independently determines what property he needs and how many staff he should have. Many entrepreneurs who want to register and open an individual entrepreneur choose these types of activities.

When is licensing required?

All these areas are listed in the Law “On Licensing”. When choosing such an activity, an entrepreneur will need to obtain a license, which is issued by an authorized body.

To do this, it is necessary to collect and provide a package of documents that confirm compliance with the stated requirements.

Working without licenses entails criminal or administrative liability. But an individual entrepreneur can change the types of activities at any time.

Activities requiring permits

Some areas require approvals and permits from government agencies and local authorities. There are also closed areas in which an individual entrepreneur cannot work. These may be areas related to the life and health of people or their safety.

Is it possible to change the selected direction?

The law provides for the opportunity to remove or add a type of activity of an individual entrepreneur. You can change both the main and additional directions. To do this, the entrepreneur needs to contact the tax office and provide a package of documents and a list of new areas. The application must be legally certified, having previously received an extract from the Unified State Register of Individual Entrepreneurs.

Changes will be made within seven working days. It is not necessary to justify the reasons for the changes; it is enough that all documents are drawn up correctly. Quantity additional areas activities can be anything.

Entrepreneurs should know that the statistical service does not indicate a number greater than 30, so it is advisable to have fewer directions. By identifying priority activities, the individual entrepreneur will protect himself from unnecessary hassle and problems.

In what areas can an individual entrepreneur not work?

There are certain areas in which an entrepreneur does not have the right to open a business. These include:

• Private security activities.
• Production and sales alcoholic drinks, psychotropic and narcotic substances.
• Production of medicines and medicines.

Do I need to report starting a business?

To avoid fines, an individual entrepreneur must know what types of activities cannot be engaged in without prior notice. It must be done after registration, but before the start of activities.

• Services in the hotel business.
• Photo studio.
• Hairdressers and salons.
• Retail and wholesale trade.
• Other types of activities specified in the legislation.

The simplified taxation system can be used by every entrepreneur whose field of activity meets certain conditions.

To work in the UTII mode, the individual entrepreneur must select types of activity in the field of consumer services, catering, retail trade, transportation and other areas. Applicable this system only in the territory where the authorities introduced it.

Thus, entrepreneurs have the opportunity to independently consider tax payment options and choose the most suitable option for themselves.

Businessmen who plan to engage in licensed activities must note this fact in the application. You also need to indicate the direction in which the UTII will be applied. When collecting documents, you must ensure that all papers are filled out according to the rules and do not contain errors. All codes must be indicated according to the classifier, so as not to be refused to open an individual entrepreneur.

During registration individual entrepreneur in the application for registration it is necessary to enter the selected types of activities indicating the codes from the OKVED directory.

In the course of your activities, it is often necessary to add, or, conversely, exclude a certain type of activity. Let's find out how to add the type of activity of an individual entrepreneur or legal entity.

According to Article 5 of Law No. 129-FZ of 08.08.2001, within 3 working days after changing the OKVED codes in the activities of an individual entrepreneur or LLC, it is necessary to make changes to the registration documents.

There are certain risks if OKVED codes do not correspond to the types of activities that are actually carried out:

1. The Federal Tax Service may consider such an organization unreliable.

2. The Federal Tax Service can challenge expenses for such an organization or individual entrepreneur and refuse VAT deductions.

3. The licensing authority has the right not to issue or revoke a license.

4. The counterparty company may terminate cooperation.

Responsibility for non-compliance of OKVED codes with actual activities is provided for in Art. 14.25 Code of Administrative Offenses of the Russian Federation No. 195 - Federal Law as amended on July 6, 2016:

• in case of untimely submission of information about an individual entrepreneur or legal entity - a fine of 5,000 rubles for officials;
• in case of failure to provide or provision of false information about an individual entrepreneur or legal entity - a fine of 5,000 to 10,000 rubles for officials.

This is not a complete list of sanctions, but it is quite sufficient to promptly exclude unnecessary OKVED codes or add the necessary ones to information about types of economic activities in order to avoid fines.

There are no restrictions on the number of changes to OKVED codes. This can and must be done (in case of changes in actual activities) an unlimited number of times.

How to make changes to the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs

To make changes to the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, you must fill out and submit an application to the tax authority with which you were registered:

• for legal entities according to form No. P14001 (fill out page 001 - title page; when adding codes, fill out sheet L, p. 1; when deleting codes, fill out sheet L, p. 2, sheet M);

• for individual entrepreneurs according to form No. P24001 (fill out page 001 - title page; when adding codes, sheet E, p. 1; when deleting codes, sheet E, p. 2, sheet G). Since July 2017, it is necessary to select OKVED codes from the new reference book OK 029-2014 (NACE Rev. 2), approved by Order of Rosstandart No. 14-st dated January 31, 2014.

Fee for making changes to the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs

Regarding changes to OKVED codes in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, no fee is paid. Tax authorities make such changes free of charge.

Step-by-step filling out form No. P24001 to add or exclude OKVED codes for individual entrepreneurs:

1. Download form No. P24001. It is available using the button below:

2. Decide on OKVED codes: which ones need to be excluded or added. Also determine which type of activity will be the main one. The main activity is one whose annual income is at least 70% of total income.

3. Fill out page 1. In it indicate your full name, ORGNIP, INN. In paragraph 2, put the number “1”.

4. We do not print out sheets A, B, C, D, E; in this case they cannot be filled out.

5. Fill out sheet E. To enter new OKVED codes, you need to fill out page 1 of sheet E. Moreover, you can change both the main one and additional view activities. To exclude OKVED codes, you must fill out page 2 of sheet E.

6. Fill out sheet J. You can sign the application only in the presence of an inspector when submitting the application, if the application is submitted personally by the individual entrepreneur. If the individual entrepreneur has instructed another person to submit the application, then it is necessary to notarize the individual entrepreneur’s signature on the application in form P24001.

7. After 5 working days, an extract from the Unified State Register of Individual Entrepreneurs and a certificate of amendments can be collected from the registration authority.

IMPORTANT when filling out an application on form P24001:

• enter codes containing at least 4 digits;
• print the form, selecting one-sided printing only;
• fill out the form on a computer or in black ink, in capital letters only;
• The application cannot be stapled; it can be secured with a paper clip.

How to apply to add or remove an activity type for an individual entrepreneur

There are three ways to submit an application to add or remove an activity type for an individual entrepreneur:

1. In person, with a Russian passport in hand.

2. Through a proxy, the proxy must present his passport. In this case, the application and signature of the individual entrepreneur must be notarized.

3. Custom by post. In this case, the application must be notarized.

4. Via the Internet, if the individual entrepreneur has an electronic digital signature.