Step-by-step instructions for changing the types of activities of an LLC (changing or adding OKVED codes) in 2019, including all the latest 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 a new type of activity is added. 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 duty is not paid.

• Do applications need to be notarized?

All application forms, regardless of the type of change in the OKVED code, are notarized. This form must be certified 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 notary's requirement.

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 or an individual can order an extract, without a 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).

The state fee for changing the legal address of an LLC can be paid by the tax office, at 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 the slightest mistake 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 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

The need to add the OKVED code arises for the organization in the event of expansion, change or addition of activities. As in the case of opening an LLC and other legal tasks, to make changes to OKVED, you can use the services of a specialized company or arrange everything yourself.

Need to register an LLC? Only our specialists guarantee saving time and money when creating a new LLC.

A package of documents is submitted to the Tax Inspectorate at the place of registration of the organization. Documents are accepted both personally from the head of the LLC, and by mail, or by a third party, with a notarized power of attorney.

The procedure for making changes to OKVED is simple, however, when preparing a package of documents, several nuances should be taken into account.

Addition, change of the main or exclusion of additional types of activity of OKVED

Firstly, the question arises, were the types of activities specified and limited during the registration of the charter? If not, then there will be no need to make changes to the charter, and registration can be started immediately, by filling out a special one, to change or add OKVED to the Unified State Register of Legal Entities.

If the charter prescribed or limited the types of activities, it will be necessary to make the necessary changes to it. To do this, a new version of the charter is approved by the general meeting of founders, after which a special form R-13001 is filled in and the state duty for the new version of the charter is paid. The amount of the state duty is 800 rubles. The minutes of the general meeting should indicate which activities have been changed.

There are three options for changing OKVED in the charter: adding types of OKVED, changing the main OKVED (the main type of activity, there can be only one, therefore, only one code is put on the page), or excluding one or more OKVED.

Adding more activities:

• New types of activities are selected according to OKVED;
• Their digital characters are entered in sheet L page 1, which indicates the codes of the additional type (s) of activity.

Exclusion of additional activities:

• We determine the types of activities (they are indicated in the extract from the Unified State Register of Legal Entities) subject to exclusion;
• Their digital signs are indicated in the corresponding column on sheet L, page 2.

Change in the main activity:

• The new code of the main activity is entered in the corresponding column of sheet L page 1;
• The old code of the main activity is entered in the corresponding column of sheet L page 2;
• If necessary, we enter the old main code as an additional type of activity in the corresponding column of sheet L page 1.

A sample of filling out the R-14001 form for making changes to OKVED

Amendments to OKVED in the Unified State Register of Legal Entities

After making changes to the charter, an application is drawn up for entering a new OKVED code into the Unified State Register of Legal Entities in the form R-14001 to which it is necessary to attach a sheet with a list of new types of activities. If the manager submits a package of documents to NI personally, it is not necessary to certify the application with a notary, but if it is entrusted to an authorized person, it is necessary not only to certify the application, but also to issue a power of attorney on behalf of the director.

List of documents for changing OKVED

In the end, you should have the following list of documents for NI:

• The Charter in the new edition and the minutes of the general meeting of the founders, containing a list of changes to OKVED (if changes have been made);
• Application for registration of new OKVED codes R-14001;
• Power of attorney on behalf of the head of the LLC.
• A copy of the TIN of the organization;
• Notarized copies of passports of the head and chief accountant.

An application for changing the types of activities must be submitted within three working days from the date of the decision to change them. Within five working days, a letter with the Unified State Register of Legal Entities will be sent to the legal address of the organization, in which all the changes you specified will be made.

What can be added? At an early stage of registration, it is advisable to take care of the possibility of changing activities without entering into the charter. For this, when drawing up constituent documents, it is not necessary to strictly regulate the types of activities in the charter. In this scenario, faced with the need to change OKVED, you will simply need to make changes to the Unified State Register of Legal Entities, which is much simpler and does not require additional costs and time.

Application R24001 is one of the registration forms, which is approved by order of the Federal Tax Service of Russia dated 01.25.2012 N MMV-7-6 / [email protected] The new form for 2019 was not accepted, so the form published back in 2012 continues to be valid.

Form 24001 is intended to report a change in registration information to individual entrepreneurs only. Legal entities to make changes to the Unified State Register of Legal Entities fill out the form Р13001 or Р14001.

Form Р24001

Form P24001 consists of nine sheets. In all cases, the applicant fills in the first (title) and last page. In addition, depending on the nature of the information being changed, separate sheets are filled out for different situations.

• sheet "A" - when changing the name and information about the birth of a foreign citizen or stateless person;
• sheet "B" - filled out when changing the citizenship of an individual;
• sheets "C, D, D" - are intended to indicate information about the place of stay in the Russian Federation of foreigners and stateless persons;
• sheets "E1 and E2" - with the exception and addition of codes for types of entrepreneurial activity.

Most often, this application is submitted to add OKVED when developing a new line of business for an entrepreneur. As for the change of the name, surname or residence permit of a Russian registered as an individual entrepreneur, the Federal Tax Service receives these passport data through channels of interdepartmental interaction. You do not need to report changes on your own.

Filling Requirements

Like all registration statements, Form P24001 2018 focuses on automatic text recognition or machine readability. This caused the need to comply with the requirements for the font, color, size of letters and other information entered.

1. The application is filled out either by hand or on a computer, while the selected filling option must be followed throughout the document. The exception is the full name of the applicant on the last page is always handwritten.
2. Letters when filling out by hand, only printed and capital letters are entered, the color of the ink is black.
3. If a computer is used, only capital letters in 18 point black Courier New font are allowed.
4. Each letter, number, symbol, punctuation mark is entered in a separate cell.
5. Application fields intended for text are filled in from left to right, starting from the first left cell.
6. In empty cells, when filling out by hand, dashes are put down, but if the form is filled out on a computer, this is not necessary.
7. Blank sheets of the form are not numbered and are not submitted to the inspection.
8. Duplex printing is not allowed.
9. Completed sheets are not stapled.

How to fill out the form when adding OKVED codes

Let's figure out how to add OKVED for individual entrepreneurs in 2019 and fill out form P24001. But first, make sure that the extract from the USRIP really does not contain business activity codes that you want to do.

The fact is that a group of codes (contains four digits) includes subgroups and types of codes (five and six digits, respectively). For example, the extract indicates the code 43.32 "Carpentry and carpentry work." An entrepreneur with this code was engaged only in the installation of doors (43.32.1), and now he decided to also deal with the interior decoration of buildings (43.32.3).

Does he need to inform the inspectorate about a new line of business? No, you don't, because code 43.32 already includes 43.32.1 and 43.32.3. But if the individual entrepreneur decided to do plaster work, which has a different group of codes (43.31), then form P24001 must be submitted.

Step-by-step instructions for filling out P24001 when adding codes:

Step 1. Title page

Enter your OGRNIP and TIN codes and indicate your full name. In step 2, select the number "1".

Step 2. Sheet E

An important nuance when filling out is to determine which code you are entering (main or additional). The main code is the one that is supposed to receive the maximum income. If you radically change the direction of the business, then the main code must be specified twice:

• in paragraph 1.1 of sheet E1, add a new one;
• in paragraph 2.1 of sheet E2, exclude the former main code.

But most often, additional OKVED is added, then only paragraph 1.2 of sheet E1 is filled out. Codes are entered with at least four digits, from left to right.

Please note that codes must be taken only from the classifier, even if the initial registration of the IP was carried out according to OKVED-1.

Step 3. Sheet G

Here the applicant confirms the accuracy of the information and indicates to whom to issue documents confirming the amendments to the EGRIP:

• "1" - personally to an individual entrepreneur;
• "2" - to the entrepreneur or his authorized representative;
• "3" - send to the applicant by mail.

Don't forget to include a contact phone number. The email address is entered only if the P24001 form is submitted via the Internet, certified by a digital signature.

To reduce the risk of refusal to register changes, we recommend filling out application P24001 for the user.

You can learn how to work with the document designer in the service from.

In the process of activity, the organization may undergo various changes (change of leadership, increase in the authorized capital, change of legal address, etc.). Such changes to the LLC must be registered in the Unified State Register of Legal Entities.

Unified State Register of Legal Entities- a unified state register of legal entities containing information about all organizations engaged in entrepreneurial activities in Russia.

The Unified State Register of Legal Entities is maintained by the tax inspectorate. The information in the registry must always be up to date, so if a legal entity changes information, they must be promptly updated.

Note, if there have been changes in LLC, it is not necessary to separately notify the FSS, PFR, Rosstat, information will be automatically sent to them from the IFTS.

Changes that the tax office makes to the Unified State Register of Legal Entities independently

An LLC, in which the participants and (or) the head are citizens of the Russian Federation, should not notify the Federal Tax Service if such persons change:

• passport data (full name, birth information, etc.);
• place of residence (place of registration).

The tax authority receives information from the FMS and must make changes to the Unified State Register of Legal Entities no later than 5 working days.

Note: if the changes were not made in a timely manner, you can submit an application (complaint) in free form to the FMS and (or) the Federal Tax Service Inspectorate about the content of false information in the registration information.

Changes that LLC must report to the IFTS

All changes that the LLC must report on its own can be conditionally divided into two groups:

1. Changes related to constituent documents (charter).
2. Changes not related to constituent documents (charter).

To report the first type of change, an application is filled out in the form R13001, for the second - in the form R14001.

Note: organizations that include foreign participants, in addition to the above cases, must report changes in such persons: passport data, citizenship, place of residence (stay).

When Form P13001 and P14001 are completed

The table below shows the most common cases:

How long does it take for the LLC to report changes?

Changes that are not related to the charter must be reported within 3 business days from the moment they occur.

For changes related to the charter, the notification period is not established by law; in practice, they are also usually guided by 3 business days.

Fine for violation of the deadlines for providing information about changes not related to the charter - 5,000 rubles (it is possible to get off with a warning, but such luck is extremely rare).

How to make changes to the Unified State Register of Legal Entities

The general algorithm of actions looks like this:

1. We prepare the minutes of the meeting (decision of the founder) on the changes

There may be several changes. In one protocol (decision), it is possible to fix both, and changes in the Unified State Register of Legal Entities.

2. Making changes

If changes are made to the charter, two options are possible:

• in the form of a list of changes - a separate document containing the essence of the changes;
• in the form of a new version of the charter. This option is more convenient for future use. It will be necessary to prepare two copies of the charter, stitch each of them, number them, put the signature of the general director and seal on the back.

If the changes are not related to the charter, they will be recorded in the relevant document (for example, a share purchase agreement), or directly in the minutes of the meeting (decision of the founder).

3. Fill out the application

We choose the application form - Р13001 and (or) Р14001.

Both forms are quite voluminous, but we use only the necessary sheets (we do not attach the rest). Continuous numbering is provided for the forms - the first page will be the title page, and then the completed sheets are numbered.

The P13001 applicant must be a company manager or management company. The list of applicants in the P14001 form is much wider, it can be a participant (founder), the head of the company, a notary (all categories are indicated in sheet P on page 1).

4. We certify the application with a notary

Before submitting documents to the tax authority, it is necessary to notarize the relevant application.

A set of documents required for going to a notary

• a completed application in the form P13001 and (or) P14001;
• protocol (decision) on amendments;
• fresh extract from the Unified State Register of Legal Entities (no more than five days old). Some notaries receive extracts from the Unified State Register of Legal Entities online. Before visiting the notary, check whether an extract from the Unified State Register of Legal Entities is required or if he will unload it himself during your visit;
• LLC registration certificate (LLC registration sheet);
• certificate of registration (TIN/KPP);
• charter (list of amendments), when changes are made to it;
• protocol (decision) on the appointment of the general director;
• order on the entry of the general director into office;
• passport of the head, as well as the representative (in the case of a power of attorney);
• a lease agreement and a letter of guarantee, as well as a copy of the certificate of ownership of the lessor (if the legal address changes);
• other documents confirming the fact of changes.

5. We pay the state duty

If changes are made in the form P13001, the state duty is 800 rubles.

For filing an application in the form P14001 - no state duty is charged.

You can generate a receipt for payment of state duty.

6. We submit documents for amendments to the IFTS

To register changes in the P13001 form, prepare the following documents:

List of documents when changing the legal address

• protocol
• receipt of payment of state duty;
• documents for a new address (a copy of the lease agreement, a copy of the certificate of ownership, etc.).

Note, advance notice

• application in the form P14001;

List of documents for changing information about a branch and (or) representative office

• charter (sheet of amendments) in two copies;
• protocol (decision) on changing information;
• receipt for payment of state duty.

Note, if information about the branch (representative office) changes at the same time as other information in the charter, you submit an application in the P13001 form. In case of changes only in relation to a branch (representative office) - you will need a notification in the form P13002.

To register changes in the P14001 form, prepare the following documents:

List of documents for exiting a participant

• protocol (decision) on exit.

Note: if you make a decision on the distribution of the share before the expiration of a month from the date of receipt of the notice of - you can simultaneously reflect in the application in the form P14001 both the participant's withdrawal and the distribution (purchase and sale) of the share.

List of documents for the purchase and sale of a share (part of a share)

• protocol (decision) on the sale of a share;
• an application for withdrawal, certified by a notary;
• contract of sale;
• a document confirming the payment of a share under the agreement.

Note, from January 01, 2016 the share purchase and sale agreement, regardless of with whom it is concluded (with a participant, a company, a third party), is subject to mandatory notarization. At the same time, the notary certifies the contract, application P14001 and submits documents for registration to the Federal Tax Service.

List of documents for changing the legal address, if it does not change in the charter

• protocol (decision) on the change of legal address;
• documents to the new address (copy of the lease agreement, copy of the certificate of ownership, etc.)

Note, On January 1, 2016, amendments came into force that affected the procedure for registering a new legal address. Within three days, after the decision to change the address is made, it must be sent to the IFTS at the old address advance notice in the form P14001. Further, not earlier than twenty days after the transmission of such a notification, we submit documents for a change of address to the Federal Tax Service at the new location.

Prior notice will not be required in the following cases:

• the change of address is carried out within one locality (municipal formation);
• the new address is the address of the place of residence of the person entitled to act on behalf of the company without a power of attorney;
• the new address is the address of the place of residence of one of the participants in the LLC, which owns at least 50% of the votes of the total number of votes of all founders.

Documents for preliminary notification in the form P14001:

• application in the form P14001;
• protocol (decision) on the change of legal address.

7. We receive documents on registration of changes

The term for registration of changes is 5 working days.

You can get documents yourself or through a representative. They can also be received by mail to the legal address, but this must be indicated in the application.

How much does it cost to register changes in the Unified State Register of Legal Entities

Note A: the cost depends on the region where services are provided.

If a change is denied

The most common reasons for rejection:

• documents are not submitted in full;
• the package of documents was submitted to the wrong registration authority;
• the company is in liquidation;
• the notarial form of documents is not observed.

The refusal can be appealed within three months. You can read more about the appeal procedure in chapter VIII.1. Federal Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

Inform them of any changes that affect your partnership in one way or another.

Entrepreneurs are required to register their activities with the tax office. When submitting an application, they enter in the document the codes of the activity they plan to engage in - OKVED. The IFTS transmits the information received to the statistical authorities, which monitor the economic situation and the distribution of business by industry.

Amendments to OKVED codes for individual entrepreneurs in 2018

Since July 2016, newly registered entrepreneurs are required to choose activity codes in the OKVED-2 classifier, otherwise it is called OK 029–2014. For businessmen who registered earlier, the tax inspectorate automatically changed the codes from the old OKVED to new ones - you can find them out by ordering an extract from the USRIP.

Classifier structure

The OKVED-2 classifier was created to distribute all possible types of entrepreneurial activity by category. It provides for sections marked with Latin letters from A to U, which contain classes indexed by two digits, subclasses by three digits, and categories indicated by four digits.

When choosing a type of activity, go from general to specific: first select a section, then a class, and inside it - a category and type

For example, section I - "Activities of catering establishments" includes classes:

• 55 - "Provision of places of residence";
• 56 - Provision of food.

Within each section I class there are subclasses:

• 1 - "Hotel activities";
• 2 - "Providing places of short-term residence";
• other.

What gives the choice of code to an individual entrepreneur

The choice of OKVED affects the ability to apply one or another taxation system. Individual entrepreneurs prefer to change the general system to a simplified one (STS), an imputed one (UTII) or a patent (PSN). The list of activities for which the UTII regime can be determined is limited. So, it cannot be used by firms providing legal services or notary offices. With the USN, the situation is simpler, but there are limitations there too. The chosen type of activity affects the amount of insurance premiums paid.

If, when registering an individual entrepreneur, you chose one code, and later decided to engage in another activity, you must submit a tax application and add / change codes, and this must be done within three days from the start of a new type of activity. Changing the direction of work is a frequent occurrence among entrepreneurs, so the procedure for changing OKVED is extremely simple.

An example of incorrect use of codes: when you start selling fruits with the current OKVED "Hairdressing services", you risk getting a fine and other sanctions from the tax office

For late filing of an application for a change in OKVED, a fine of up to 5 thousand rubles is threatened. Work in a direction that does not correspond to the declared OKVED entails more serious problems: denial of VAT refunds, fines for failure to submit declarations, inflated contributions “for injuries”.

The main OKVED is one, but the number of additional codes is not limited. You can rewrite at least the entire classifier in the application.

What documents are needed to make changes

Collect a package of documents for making changes. If you go to the tax office in person, you will need:

• passport or copy;
• application P24001.

If your representative goes to the IFTS, you will have to issue a power of attorney in his name allowing you to make changes to the USRIP, and certify the signature in the application and a copy of the passport with a notary. For notarization of the signature, you will need a passport, original TIN, OGRNIP certificate and an extract from the register of entrepreneurs. The cost of the service is 1200–1700 rubles.

It is not necessary to draw up an application in duplicate - after checking the submitted documents, the tax inspector will simply issue you a receipt for their acceptance.

Changing the code of the main type of economic activity

You can change the main OKVED without fear if you work independently. But as an employer, remember that some activities are considered risky. If the selected OKVED indicates a hazardous activity, you will have to pay large contributions for employees.

If you are registered as an individual entrepreneur and change the main OKVED, then by April 15 of the year following the reporting year, you must inform the Social Insurance Fund about the changes. At the same time, the main activity is considered to be the type of activity from which the largest income was received in the previous year.

How to choose a code to change

There can be only one main OKVED, the rest are secondary. Changing the direction of work, you have to change the code. Algorithm for selecting OKVED for the main activity:

1. Open an extract from the USRIP and look at the codes indicated in it.
2. If you issued an IP before July 2016, then the codes that you indicated under OKVED-1 should be automatically replaced with new ones from OKVED-2. If for some reason the extract contains old data, independently correlate them with the OKVED-2 classifier using the comparative tables.
3. Select a new key activity code according to OKVED-2 within four digits.
4. Check if the new direction is subject to licensing and if additional information is needed to indicate it.

For example, you were engaged in dog training, and then you decided to open a veterinary clinic and you understand that it will bring more income. So, apply for a change in OKVED. Training belongs to code 96.09 - Provision of other services, and veterinary activities - to code 75.00 with the same name. At the same time, a license is required to open a veterinary clinic.

How to fill out an application, sample filling

The current application form can be downloaded from the website of the Federal Tax Service and filled out in one of the following ways:

• handwritten in black ink, printed in capital letters;
• on a computer in Courier New font;
• using the program "Preparation of a package of documents for state registration".

In total, there are 9 sheets in the P24001 form, but you do not need to fill out everything. To change the main OKVED, the following are required:

• title page with information about the entrepreneur;

  When applying for a change in OKVED, indicate your data on the title page

• sheet E, page 1, clause 1.1 (enter a new OKVED);

  In application R24001, the first page of sheet E is intended for entering new OKVED codes

• sheet E, page 2, paragraph 2.1 (enter the old code);

  In application R24001, the second page of sheet E serves to exclude old OKVED codes

• sheet J.

  Sign an application for changing OKVED in the presence of a tax inspector - this way you will avoid the cost of notarizing documents

Use the program "Preparation of a package of documents for state registration" if you are afraid of making mistakes when filling out an application manually. Procedure for automatic filling:

1. Download the download file of the program from the website of the tax office.
2. Open the program and click on the "New Document" button. Select the type of application - Р24001.

   In the program for automatic generation of documents, you can fill out not only the form to replace OKVED, but also other applications

3. Fill out the title page and go to the "Sheet E" tab. Click on the "Add sheet" button - on the right.

   The number of sheets E in the application P24001 is not limited - sheets can be added in the program as codes are entered

4. Fill in paragraphs 1.1 and 2.1 to change the main OKVED or 1.2 to enter additional codes.
5. Go to the "Sheet G" tab and enter your contacts - phone number and e-mail.

   It is necessary to check the correctness of the applicant's e-mail address and phone number - the tax office uses the data to inform about the status of the service

6. Click on the "Print" button with the printer to save or print the document.

Having prepared the document, you can bring it to the tax office in person or sign it using the Program for preparing electronic documents and hand it over to the inspector automatically. Sending an electronic application online is possible only if you have access to the personal account of the individual entrepreneur and an electronic signature.

To work in the program:

1. Download the installation file from the website of the tax office.
2. Install and open the program.
3. Select the type of application: Р24001.
4. Fill in the fields “Tax authority code” and “Applicant data”.

   The program for automatically signing an application for a change to OKVED warns of errors made during the entry of IP data

5. Download the application form and fill it out.
6. Open the application in the program by clicking "Add", then click the "Sign" button.

   A completed application template for changing OKVED codes must be added to the electronic signature program

7. Select the desired signature and click Generate.

   When a package of documents for the tax office is generated, it will be automatically archived

8. Upload the finished package of documents to the personal account of the individual entrepreneur in the "Services - Making changes to information" section.

   You can send documents certified by an electronic signature to the inspection directly through the personal account of the entrepreneur

9. Click the Submit button.

The next day you will receive a notification of acceptance of the application.

A sample of a completed application to change the main OKVED - download.

Video: how to fill out an application to change OKVED IP

Change of additional activity codes

The number of additional codes for an entrepreneur is not limited. You can enter 57 codes on one sheet, and then add new sheets. Be careful - excessive codes threaten with fines and sanctions from the tax.

If the OKVED codes are prescribed by which you can apply the simplified tax system and UTII, and you work only on UTII, then in this case the tax office will issue a fine for failure to submit zero declarations on the simplified tax system.

To add additional codes without changing the main activity, fill out the following sheets of the P24001 application:

• sheet 1 (title);
• sheet E, page 1, clause 1.2 (add new codes);
• sheet G, page 1.

Write only new activity codes on sheet E - those that are already indicated will be automatically saved in the information.

If one of the selected codes relates to the fields of education, medical care, parenting or culture, you may be required to have a certificate of no criminal record (FZ No. 129, art. 22.1). Usually, the IFTS requests a certificate directly, but to speed up the procedure, you can submit the document yourself.

To exclude unnecessary codes, fill out sheet E, page 2, clause 2.2. If you wish, you can make several changes at the same time - to do this, fill in all the sheets on which the data will be changed.

Photo gallery: sample filling Р24001

Fill in the information about the entrepreneur on the title page Enter in Sheet E additional codes that you will add to the existing ones On sheet G, select how you will receive the answer and put your signature

Submission of documents for changing OKVED codes

No state fee is charged for making changes to OKVED. You just need to bring an application to the tax office, where the IP was registered.

Application methods:

• personally or through a representative - discussed above;
• online, through a personal account on the website of the Federal Tax Service of the Russian Federation - discussed above;
• sending by Russian post.

To send documents by mail, flash and notarize the application and a copy of the passport. When excluding / adding additional codes, it is not necessary to certify a photocopy. Check that the application is dated, stamped and signed, and send the package by certified mail with a notice and description of the attachment.

The term for making changes is 5 working days. You can pick up new documents by contacting the tax office with a passport and a receipt from the employee confirming the acceptance of the application. The inspector will issue:

• EGRIP record sheet;
• extract from the USRIP with new codes.

When the tax authority may refuse to amend the OKVED

In practice, refusals are rare, usually given for technical reasons. If the inspector reports that you are denied making changes, ask him to provide a written decision on the refusal indicating the reason, the signature of the person who made the decision, and the seal of the Federal Tax Service.

Possible grounds for refusal:

• providing an incomplete set of documents;
• incorrectly completed application;
• documents are not notarized or certified with errors;
• signature of an unauthorized person in the application for changing OKVED.

After receiving a reasoned refusal, eliminate the reason and resubmit the application. When you come to the tax office in person, you can ask the inspector to look through the papers for errors - most IFTS employees are sympathetic to such requests.

I run my own business and I understand how difficult it is to decide to open a company. Therefore, I create informative articles about business that help to understand the essence of the organization of the process. And as a hobby, I write about travel, animals, as well as about the work of various gadgets and computer programs.