Changing and adding OKVED codes of LLC is carried out in the manner prescribed by the norms of the current legislation. The basis for implementing the procedure is a change in the main direction in the work of the enterprise, as well as the addition of additional areas and the exclusion of existing ones. According to civil law, changes of this kind are subject to mandatory recording in the state register.

The article provides detailed information on how to add a direction to the activities of an LLC, replace an existing one with a new one, or simply exclude it from the list. The step-by-step instructions presented in the article will help you quickly and without additional difficulties implement the procedure yourself, without involving third parties. The procedure for performing the operation to change codes has changed somewhat in 2017, so the topic is relevant and requires detail.

Additional Information! The concept of OKVED codes refers to the directions in the activities of the enterprise. In accordance with the law, they must be indicated during registration of the company. The first in the list, as a rule, is the direction that is a priority for the company, followed by secondary activities.

How to change the OKVED code of an LLC and when to do it

1. if it is necessary to add the type of activity of LLC (main or additional). Often, when expanding a business, the founders decide to add a line of work, thus diversifying its activities and making it more attractive to large companies;
2. if you need to change the type of activity of the LLC. The business direction in which the company previously worked became irrelevant and unprofitable, so the founders decided to change it. Sometimes a change in type of activity is associated with great competition in this area, for example, if several business entities providing similar services are registered in one region. In this case, the optimal solution to the problem is to replace this direction with another;
3. to exclude an activity. If there is an unclaimed destination on the list, it can be completely excluded from the list;
4. if the founders want to replace the main business area with one of the additional ones. Despite the fact that new codes are not entered, but only a replacement occurs within the list, this change must be reported to the tax service in order to record the information in the register.

Note! Tax officials must be notified of changes regarding OKVED codes so that they can record the amendments in the Unified State Register of Legal Entities. There is a period specified by law for notifying the Federal Tax Service, the failure of which threatens the violator with legal liability.

The source of the codes is the corresponding classifier; it is with its help that you can select the required direction. Due to changes in legislation carried out in 2017, the previously used OK 029-2007 ceased to be valid. Now approved by order of Rosstandart OK 029-2014 is applied. Companies founded after July 2016 were required to use OK 029-2014 during registration activities. As for those LLCs that were created earlier, their registration took place using OK 029-2001.

Due to amendments to tax legislation, it is now necessary to use codes from the new classifier to determine the possibility of using tax benefits.

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Changing the main direction step by step

To change the main code, you can use the following algorithm of actions.

Step-by-step instruction:

1. making a decision by the founders of the company to change the main code. The decision is made by voting, the result of which is entered into the minutes;
2. updating the charter, recording information about changes made in the text of the document. The charter is the main document of the LLC, therefore any information relating to the activities of the company, including changing codes, is recorded in it;
3. notification of the Federal Tax Service Authority about the decision made at the meeting of LLC participants. Notification of the tax service is carried out by submitting an application in the established format. Along with the application to the tax office, it is necessary to submit a new version of the Charter, taking into account the amendments made, as well as a receipt confirming the fact of payment of the state duty in full;
4. recording changes in the state register. The implementation of the procedure is within the competence of tax service employees. Information about new details of the Charter and data about changing the code/codes must be entered;
5. receiving ready documents. After 5 days from the date of application, the applicant can pick up the new edition of the Charter and the entry sheet in the state register.

Going through the described stages is necessary to change the main type of activity; read on to adjust additional areas.

According to the established rules, when registering an enterprise, data on the main type of activity of the organization and additional ones are recorded. The main code refers to the direction in which the society operates most often. Secondary activities are carried out on an ad hoc basis if necessary.

To change the additional code, an algorithm similar to that described earlier is used. The only difference is that the need to change the Charter does not arise in all cases. So, if the text of the document contains the phrase “and other types of activities not prohibited by law,” there is no need to change the Charter.

Note! If types of activities, the implementation of which requires a license, are included in the list of codes or excluded from it, the Charter must be changed.

If the text of the Charter does not change, the application to the tax office is submitted on Form 14001. There is no need to pay state duty, since the changes will be recorded only in the register.

How long does it take to make changes?

Despite amendments to the legislation, as a result of which new codes were introduced into the classifier, the procedure for registering changes remained the same. The requirement regarding notice periods has not changed. An application to make changes to the register must be submitted within 3 days from the date of the relevant decision. This requirement is enshrined in Article 5 of the Law “On State Registration of Legal Entities and Individual Entrepreneurs”, the main purpose of which is to regulate the conditions and procedure for registering business entities.

Violation of the established requirement is grounds for bringing the general director of the enterprise to administrative liability in the form of a fine. Penalties are applied not only if the head of the LLC did not report the change of codes to the Federal Tax Service, but also if the deadline allotted by the legislator for the implementation of this procedure is missed. The amount of the fine is assigned in accordance with paragraphs of Art. 14.25 Code of Administrative Offences.

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 site 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 advice from 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 that are 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 LLC representative 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, a more optimal solution is to 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 a new sheet of the Unified State Register of Legal Entities and a charter with confirmation from the Federal Tax Service, if it has changed. From this moment on, you can carry out a new type of activity on a completely legal basis.

Step-by-step instructions for changes in LLC activities (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 a company will be useful both for independently adding or changing OKVED codes, and for familiarizing yourself with the procedure for changing OKVED codes for an LLC.

During the course of the company’s activities, previously selected OKVED codes may no longer be used, or the main code is swapped with additional ones, or a new type of activity is added. In this case, the company needs to change its type of activity and make changes to the Unified State Register of Legal Entities. Let's consider the procedure for changing OKVED codes at the tax office.

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

Step one: Preparation and highlights

• Deadline for changing activities

All companies have an obligation to promptly 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 clause 5 of Article 5 of 129 Federal Law.

• Penalty for violating deadlines

In accordance with paragraph 3 of Art. 14.25 of the Administrative Code, the fine for untimely change of OKVED types 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 Statorgan of the Russian Federation to compile statistical data on the economic development of the Russian Federation. And the OKVED classifier OK 029-2014 (OKVED-2) replaced OK 029-2001 and came into force on July 11, 2016.

• In what case should the company's Charter be changed when changing OKVED codes?

In the event that your types of activities are listed in the company’s Charter, and you want to apply a new OKVED code, which you did not register in this document and you do not have the clarification: “and other types of activities not prohibited by law,” then in this case you need to make changes to the OKVED codes in the company's Charter.

If your Charter contains the wording “and other types of activities not prohibited by law,” then in your case a new edition of the Charter is not required.

• What application form 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 P13001 with payment of a state fee in the amount of 800 rubles.

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

• Do I need to have statements certified by a notary?

All application forms, regardless of the type of OKVED code change, are notarized. This form must be certified by the general director of the company.

Step two: Meeting of founders and decision-making on changing codes

If a change in OKVED codes requires amendments to the charter, then it is necessary to hold a meeting of the founders and make a decision on changing types of activities. In order to record 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 as 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 from the tax office

Before you begin preparing documents, you need to order an extract from the Unified State Register of Legal Entities from the tax office, which you will need when filling out documents and when certifying documents from a notary. The notary will require an extract from the Unified State Register of Legal Entities, the statute of limitations of which is no older than 10-30 calendar days, depending on the notary’s requirements.

Let us remind you that an extract in Moscow can be ordered both from the Federal Tax Service Inspectorate 46 and from any territorial tax office. In order to order an extract, you must pay a state fee of 400 rubles for an urgent extract, or 200 rubles for a non-urgent one, and provide a pre-filled application for an extract. An urgent statement is provided the next day after submitting an application; a non-urgent statement is provided a week later. Any company employee or individual can order an extract without a power of attorney. If the general director of the company personally orders an extract, then you do not have to pay the state fee, but in this case the extract will be provided as if it were not urgent, only a week after submitting the application. Therefore, ordering an urgent extract will be much faster.

Step four: Preparation of documents for changing OKVED codes

Necessary documents for registering changes in case of amendments to the charter:

• It is necessary to prepare a Minutes of the meeting of founders, which states the decision to change types of activities. The minutes are drawn up by all founders of the company and signed by the chairman and secretary of the meeting. If the LLC has one founder, then instead of a protocol, a decision of the sole participant of the company is drawn up.

• Prepare a new edition of the company's Charter in two copies (the charter will need to be bound).

• Fill out an application on form P13001. The applicant is the general director of the company.

• Receipt for payment of state duty. The amount of the state duty in case of amendments 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.

Necessary documents for registering changes without changes to the charter:

• In the event of a change in OKVED codes without making changes to the charter, you will only need to fill out an application on form P14001. In this case, the protocol/decision and charter are not submitted and the state fee 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, you must have the application for registration of changes certified by 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 he will need to draw up a notarized power of attorney for the authorized person. Before visiting a notary, you must prepare all current statutory documents, as well as newly created ones, and do not forget the extract you received from the Unified State Register of Legal Entities.

Step six: Submitting documents for registration to the tax office

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

The state fee for changing the legal address of an LLC can be paid to the tax office in the terminal. The state duty is 800 rubles.

Registration with the tax office is carried out within 5 working days; as a rule, on the sixth working day you can pick up the finished documents. After receiving the documents, the tax inspector will give you a receipt according to which you need to receive the documents.

Step seven: Receiving ready documents from the tax office

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

• A new version of the charter, certified by the tax authorities (if a new version of the charter was submitted);

• New entry sheet in the Unified State Register of Legal Entities.

If inaccuracies or the slightest errors were made during the preparation of documents, the tax office will refuse to register the changes, which most often happens when changes are registered independently. After receiving a refusal, all the steps described above will have to be carried out again and the form must be certified by a notary again.

Assistance in changing the company's OKVED codes

In order to avoid making mistakes in filling out application forms, protocols or decisions, new editions of the charter, BUKhprofi employees will provide you with the service of changing OKVED codes with making these changes to the constituent documents of the company. We will prepare all the necessary documents, accompany you to the notary, and then, using a notarized power of attorney, we will 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!

Cost of services for changing activities

• the physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for defining production (see "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, for example engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of section C "Manufacturing", regardless of which machinery and equipment these items may include. However, the production of specialized components and accessories by casting/molding or stamping of plastic materials is included in Class 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic processing or treatment of waste, which is classified in section E (water supply; sewerage, organization of waste collection and disposal, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) applies to all production as a whole, even if waste is used in these processes. For example, producing silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, automobile repair is described in group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - the boundaries of manufacturing with other sections of this classifier may not have a clear, unambiguous specification. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining what constitutes a new product can be somewhat subjective

Processing implies the following types of activities involved in production and defined in this classifier:

• processing of fresh fish (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20
• Pasteurization of milk and bottling, see 10.51
• leather dressing, see 15.11
• sawing and planing of wood; wood impregnation, see 16.10
• printing and related activities, see 18.1
• tire retreading, see 22.11
• manufacture of ready-to-use concrete mixtures, see 23.63
• electroplating, metallization and heat treatment of metal, see 25.61
• mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
These include:

• logging activities classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in section B (MINERAL MINING)
• construction and assembly work carried out on construction sites, classified in section F (CONSTRUCTION)
• activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic beverages or chemicals
• solid waste sorting
• mixing paints according to customer's order
• metal cutting according to customer's order
• explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

The need to add an OKVED code arises for an 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.

Is LLC registration required? Only our specialists guarantee saving time and money when creating a new LLC.

The package of documents is submitted to the Tax Inspectorate at the place of registration of the organization. Documents are accepted either personally from the head of the LLC, or 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.

Adding, changing the main or excluding additional types of OKVED activities

Firstly, the question arises: were the types of activities specified and limited when registering the charter? If not, then you will not have to make changes to the charter, and registration can begin immediately, by filling out a special form for changing or adding OKVED to the Unified State Register of Legal Entities.

If the charter specified or limited the types of activities, the necessary changes will have to be made to it. To do this, a new edition of the charter is approved by the general meeting of the founders, after which a special form P-13001 is filled out and the state duty for the new edition of the charter is paid. The amount of state duty is 800 rubles. The minutes of the general meeting must indicate exactly which types of activities have been changed.

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

Adding additional activities:

• New types of activities are selected according to OKVED;
• Their digital signs are entered into 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 Unified State Register of Legal Entities) to be excluded;
• Their digital signs are indicated in the corresponding column on sheet L, page 2.

Change in main activity:

• The new code of the main type of activity is entered in the corresponding column on sheet L page 1;
• The old code of the main type of activity is entered in the corresponding column on 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.

Sample of filling out form R-14001 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 submitted to enter a new OKVED code into the Unified State Register of Legal Entities in the form P-14001, to which a sheet with a list of new types of activities must be attached. If the director personally submits a package of documents to the NI, the application does not need to be certified by a notary, but if this is entrusted to a trusted 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

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

• The new edition of the Charter and the minutes of the general meeting of founders containing a list of changes to OKVED (if changes were 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 organization’s TIN;
• Notarized copies of passports of the manager and chief accountant.

An application to change activities must be submitted within three working days from the date of the decision to change them. Within five working days, a letter with a 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 I add? At an early stage of registration, it is advisable to take care of the possibility of changing the types of activities without adding them to the charter. To do this, when drawing up constituent documents, you should not strictly regulate the types of activities in the charter. In this situation, when 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.