When registering as an individual entrepreneur, in the registration application 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.

Is not full list sanctions, but quite sufficient to timely exclude unnecessary OKVED codes or add the necessary ones to the information about the species in order to avoid fines economic activity.

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 tax authority where you 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 and additional types of activity. 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.

Sometimes it happens that the types of activities declared when registering an individual entrepreneur change, for example, an entrepreneur begins to engage in a different type of activity. Or simply adds one more activity or several to the existing ones. In this case you need to add the new kind activities in the entrepreneur registration documents. How to do this and what document to fill out for this will be discussed in this article.

First of all, it is necessary to select a code for the new type of activity in OKVED (All-Russian Classifier of Types of Economic Activities). Please note that in 2017 a new OKVED is in force, the so-called OKVED-2 (approved by order of Rosstandart dated January 31, 2014 No. 14-st). Valid from July 11, 2016. Therefore, you need to select codes in this OKVED, otherwise your application will not be accepted.

Once the code or codes have been selected, you need to fill out an application and submit it to the tax office.

The application to be filled out in this situation is. This form is used in the following cases:

• adding OKVED for inclusion in the Unified State Register of Individual Entrepreneurs;
• changing the passport data of a foreign citizen entrepreneur;
• change of citizenship of an individual entrepreneur - Russian or foreigner;
• change of place of residence or stay of a foreign individual entrepreneur.

It consists of nine pages, but when adding OKVED, only the title page, sheet E and sheet J are filled in.

Let's look at an example of how to fill out an application.

First, fill out the title page.

Fill out sheet E.

If the main code does not change, and only new types of activities are added, write them in paragraph 1.2, each new OKVED in a separate field.

Moreover, if some of the codes need to be excluded, then page 2 of the sheet is also filled out.

If the main OKVED changes, page 2 must be filled out and the old main OKVED is written down in paragraph 2.1.

In our example, only new codes are added. Therefore, page 2 is not filled out, and only paragraph 1.2 is filled out. on page 1 of sheet E.

There is no need to sign the application in advance. This is done in the presence of a tax inspector or notary.

The form only needs to be submitted to a notary if it is being submitted by your representative under a power of attorney or if you are sending it by mail. When sending documents by mail, be sure to send them in a valuable letter with a description of the contents and notification.

If you submit it in person, you only need a passport and the application itself.

By the way, to prepare documents for registration of changes, you can use the free service “My Business” - free preparation of documents, which will undoubtedly eliminate the risks of making mistakes in documents and ultimately being denied registration.

Registration of changes takes five working days. There is no state fee for changing the types of activities of an entrepreneur.

And please note that the deadline for reporting changes in OKVED codes is three working days from the moment the new activity begins (for example, they began to trade or provide services). For violation of the deadline, a fine is imposed under Article 14.25 of the Code of Administrative Offenses of the Russian Federation in the amount of 5,000 rubles.

And if you have changed your main type of activity and you have employees, do not forget to report this to the Social Insurance Fund. The deadline for submitting such a confirmation certificate is no later than April 15 for the past year. For example, if you changed the main code in 2017, then you must report this to social security before April 15, 2018. Entrepreneurs without employees do not report changes.

After registering an entrepreneur, information about him and the types of activities he carries out is included in the Unified State Register of Entrepreneurs (USRIP). This information can be viewed by anyone interested, including the entrepreneur’s counterparties and supervisory authorities. To keep this information current, it should be updated as necessary. In some cases, register data is updated without the participation of the entrepreneur; in others, the entrepreneur himself is obliged to inform the tax authority about the changes. To do this, they submit form P24001, approved. 01/25/2012 By order of the Federal Tax Service.

Statement R24001: sample filling when adding OKVED

The requirements for filling out the application are specified in the specified Order of the Federal Tax Service. Look General requirements to filling out registration forms (Section 1 of Appendix 20 of the Order) and special requirements for filling out the application for amendments to information about individual entrepreneurs (Section 15 of Appendix 20 of the Order). These requirements provide instructions, including indicating OKVED codes. According to them, when filling out the code, its first digits (at least 4 characters) must be indicated.

On May 25, 2016, changes were made to the said Order of the Federal Tax Service, including registration forms and requirements for filling them out. According to these changes, when filling out registration forms, OKVED2 codes (classifier OK 029-2014) must be used.

If an entrepreneur opens a new line of business, information about which has not been previously entered, then an application must be submitted to the tax office using form P24001. In this case, fill out the 1st page of the form, the 1st page of sheet E of the form, sheet J.

If an entrepreneur, in addition to changing information about types of activities, wants to report changes in any other data from the Unified State Register of Individual Entrepreneurs, then he or she additionally fills out the corresponding sheets of the form:

• Sheet A (information about the entrepreneur, including his last name, first name, patronymic; for Russian citizens, this information is updated in the order of interaction between authorities, it is not necessary to fill them out in application P24001);
• sheet B (citizenship data);
• sheet B (information about place of residence);
• Sheet D (information about the identity document for persons who are not citizens of Russia);
• sheet D (information about residence permit or temporary residence permit).

Official form P24001

If the new line of activity will be the main one for the entrepreneur, then it must be indicated as the main one by filling out the corresponding line of the first page of sheet E. If the new type (types) of activity is not the main one, but additional, then they are indicated in the corresponding lines of the first page of sheet E.

Below is form 24001 - a sample for filling out when adding OKVED, which is available for download.

You must report a new activity within 3 business days from the date it began. Otherwise, the entrepreneur may be held liable under Art. 14.25 Code of Administrative Offenses of the Russian Federation. In addition, carrying out an activity without entering information about it into the Unified State Register of Individual Entrepreneurs may lead to disputes with tax authorities regarding the attribution of income from it to a special taxation regime.

Lists the types of activities for which he will work. However, life and the market dictate their conditions, and over time new perspectives may open up. To work in a different direction, changes must be made to the Unified State Register of Entrepreneurs. And then the question arises of how to add OKVED codes for individual entrepreneurs.

Where to begin?

Adding or removing OKVED for individual entrepreneurs is a completely simple procedure. Documents must be submitted to the Federal Tax Service at the place of registration; making changes will take a maximum of a week. Documentation is provided personally by the individual entrepreneur or his authorized representative.

First of all, you need to pick up your registration documents and carefully read the existing codes. Then you need to decide which of the entered codes are no longer relevant: they will need to be indicated in the appropriate section when submitting the application.

Before adding OKVED, individual entrepreneurs need to study the current classifier of activities in Russia.

It lists the permitted areas of business, all of them grouped by economic sector. The directory is freely available on the Internet.

Through free sites you can search and find the appropriate encoding for new areas of services, production or work. The classifier is compiled according to a hierarchical principle, which greatly facilitates the search even for a novice entrepreneur.

How new code will it affect taxation?

Before adding OKVED for individual entrepreneurs, you need to find out whether it is possible to implement it on the tax system under which the entrepreneur already works. For example, an entrepreneur, and a new type of activity -. In this case, tax authorities will prohibit the use of the simplified system, since this area of ​​activity is not permitted under the simplified tax system.

The same difficulties can arise with. Before submitting an application to make changes to the registration data, you need to clarify whether the new type of service (production) falls under preferential taxation in a given region.

In addition, the legislation of the Russian Federation provides for mandatory licensing of certain types of activities. Therefore, the entrepreneur should familiarize himself with the list established by law.

Submitting an application

When preparatory stage completed and the required code has been selected, you should draw up an application for adding OKVED for individual entrepreneurs. It's quite easy to fill out. The sample can be printed from the official website of the Federal Tax Service (section “Making Changes”), or you can use a copy from the registration service.

When using the official website, you can use the “fill out online” service or print out the form and fill it out manually.

An individual entrepreneur fills out the cover page of the application, in which it is necessary to list identification data. In addition, you must fill out Sheet E.

The first page of this sheet contains information about new OKVED codes; on the second page it is necessary to write down codes that are no longer needed if activities are not carried out using them. If you only need to add codes and do not need to remove anything, then the second page of sheet E is not filled out. The application is certified by signature in the presence of the registrar.

Documents for making changes

Before adding OKVED, the individual entrepreneur must collect some documents in addition to the application:

USRIP entry sheet confirming the registration of an individual entrepreneur;

IP passport;

a power of attorney certified by a notary, if the documents are submitted by an authorized person;

passport of the authorized person.

It is possible to transfer documents by mail, in which case the application P24001 is certified by a notary.

You can also make changes using the official website, following the prescribed instructions, but this requires an electronic digital signature. The data is entered by the registrar into the Unified State Register of Individual Entrepreneurs within five days. After this, you can receive an updated extract from the state register.

Video: How to choose the right OKVED?