In this article, we will consider filling in R14001 for making changes to the Unified State Register of Legal Entities, including for correcting errors in the Unified State Register of Legal Entities made in the previously submitted application using the example of a limited liability company, namely:



Before filling out the P14001 form, you need to know a few important points:

1. You can combine several changes in one P14001 form by filling out the appropriate application sheets (for example, the participant's withdrawal and the distribution of his share + change of the general director + addition of OKVED codes).

2. It is impossible to correct errors and make changes to the Unified State Register of Legal Entities in one action; in this case, two forms P14001 are submitted.

3. The entry of a new participant into the LLC by increasing the authorized capital is carried out by form P13001.

4. To make any changes to the constituent documents, an application is submitted in the form of P13001.

5. The entry of a new participant into the LLC without increasing the authorized capital is carried out by way, as well as by way or belonging to the participant of the company.

6. Before filing for state registration, in the corresponding line of sheet P of the application P14001, the applicant puts his signature, the authenticity of which must be notarized. An application in the P14001 form is stitched by a notary.

7. Now, from May 05, 2014, in the case of an application submitted by an authorized person, a notarized power of attorney is required (Federal Law N 129-FZ, Chapter III, Article 9, item 1, second paragraph).

8. If the general director or the participant has changed the last name, registration at the place of residence in the Russian Federation, passport of a citizen of the Russian Federation, then it is not obligatory to report this to the tax office using the P14001 form. The bodies of the Federal Migration Service themselves will transmit the changes to the tax authority, which will enter the necessary data into the Unified State Register of Legal Entities ().

9. In the case of filling out the application form manually - filling is carried out with a pen with black ink in capital block letters. Software filling should be done in Courier New capital letters, 18 point high.

10. Double-sided printing of documents submitted to the registration authority is prohibited.

11. For the state registration of amendments to the Unified State Register of Legal Entities in the form of R14001, the state duty is not charged.

12. You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs, in respect of which documents are submitted for state registration."

Attention! To view samples of filling out the P14001 form, you will need free program for reading PDF files, latest version which can be downloaded from the official Adobe Reader website.

Information required when filling out the P14001 form:

As a result of registration of changes in the form P14001, you will receive in your hands:

Record sheet for the Unified State Register of Legal Entities.

Form R14001 is applied when a participant leaves the LLC and distributes his share transferred to the company among the remaining participants in proportion to their shares in the authorized capital. When leaving through the distribution, page 1 of the application is filled in, corresponding to Sheets C, D, D, E - the participants of the LLC, Sheet 3 - the share of the LLC, Sheet P - the applicant. The applicant in this case is the head of the company. When submitting amendments to the tax form for state registration with the P14001 form, certified by a notary, an application for the withdrawal of the participant from the company, certified by a notary, and a decision (protocol) on the distribution of the share transferred to the company are submitted.

Attention! A company participant has the right to withdraw from the company by alienating a share to the company regardless of the consent of its other participants or the company, if this is provided for by the company's charter (Federal Law N 14-FZ, Chapter III, Article 26, item 1). Otherwise, the withdrawal from the company can be carried out only with the consent of the other participants.



Form R14001 is used for the notarial purchase and sale of a share in an LLC. For this, page 1 of the application is filled in, corresponding from Sheets C, D, D, E - the participants of the LLC and Sheet P - the applicant. The applicant in this case is the seller of the share, the participant of the LLC. In the case of a notarial purchase and sale of a share, the notary draws up an appropriate agreement, certifies the P14001 application and submits documents for state registration of changes to the tax one.

Attention! A participant in a company has the right to sell or otherwise alienate his share or part of a share in the authorized capital of the company to one or several members of this company. The consent of other members of the company or company for the conclusion of such a transaction is not required, unless otherwise provided by the charter of the company.

A member of the company intending to sell his share or part of his share in the authorized capital of the company to a third party is obliged to notify in writing the other members of the company and the company itself by sending through the company at its own expense an offer addressed to these persons and containing an indication of the price and other terms of sale ... Members of the company have the pre-emptive right to purchase a share in an LLC or a part of a share of a participant in an LLC at the price of the offer to a third party or at a price different from the offer price to a third party and a price determined in advance by the charter of the company.

Form R14001 is used when a third party buys a share from a company, as well as when a participant buys a share from a company. To do this, page 1 of the application is filled in, corresponding from Sheets C, D, D, E - the participants of the LLC, Sheet 3 - the share of the LLC, Sheet P - the applicant. The applicant in this case is the head of the company. When submitting amendments to the tax office for state registration, the following documents are submitted:

Form Р14001 certified by a notary;
- a statement on the withdrawal of the participant from the company, certified by a notary (if the withdrawal of the participant and the sale of the LLC share occurs in one stage);
- decision (protocol) on the sale of a share owned by the company;
- an agreement on the sale of a share owned by the company to a third party or participant (the form of the agreement is simple in writing);
- a receipt or other document confirming the payment of the share under the contract.

Attention! The pre-emptive right to purchase a share in an LLC does not apply in this case.



Form P14001 is used when inheriting a share in an LLC. In this case, page 1 of the application is filled in, Sheets D for the testator and for the heir, Sheet P - the applicant. The applicant for this type of registration is the heir himself. When inheriting a share, the notary certifies the P14001 statement signed by the heir, the documents are submitted for state registration of changes to the tax office along with a notarized copy of the inheritance certificate and the decision (protocol) of the LLC confirming the transfer of the share or part of the share to the heirs of citizens who were members of the company.

The inheritance of a share can be accepted within six months from the date of the opening of the inheritance, that is, from the date of the death of the LLC participant. If during this time the heirs are not found or do not want to enter into inheritance rights, then the share of the deceased participant goes to the balance of society.

Attention! For the emergence of the right to participate in the management of the affairs of the company, the heir must obtain a certificate of the right to inherit the share from the notary conducting the inheritance case, after which, if the deceased was not the only participant, apply in writing to the participants of the LLC for obtaining consent to transfer the share of the company.

The change of the address of the LLC in the Unified State Register of Legal Entities without amending the charter is carried out according to the form R14001, the new legal address is indicated on Sheet B of the application. When submitting for state registration changes to the tax form with the P14001 form, certified by a notary, documents are submitted to a new legal address (copy of the certificate of ownership, copy of the lease agreement).

Form P14001 is applied when changing the director of an LLC. When appointing a new director of LLC, page 1 of the application is filled in, Sheet K on the termination of the powers of the old director and Sheet K on the assignment of powers to the new general director of the company, Sheet P is the applicant. The applicant in this case is the new director of the LLC. When filing for state registration changes to the tax form with the P14001 form, certified by a notary, a decision (protocol) is submitted on the appointment of a new general director of the LLC.

Form P14001 is used when changing the passport data of the general director of an LLC. In this case, page 1 of the application is filled in, Sheet K on changing information about the person, Sheet P - the applicant. The applicant in this case is the general director of the LLC. When submitting for state registration changes to the tax form with the P14001 form, certified by a notary, a decision (protocol) is submitted on amending the Unified State Register of Legal Entities in connection with the change in the passport data of the General Director of the LLC.

Attention! If the head of the company has changed his last name, registration at the place of residence in the Russian Federation, passport of a citizen of the Russian Federation, then it is not obligatory to report this to the tax office in the form of P14001. The bodies of the Federal Migration Service themselves will transmit the changes to the tax authority, which will enter the necessary data into the Unified State Register of Legal Entities (Federal Law N 129-FZ, Chapter II, article 5, item 4, fifth paragraph).

Form P14001 is used when changing the passport data of an LLC participant. In this case, page 1 of the application is filled in, Sheet D making changes to the information about the participant, Sheet P - the applicant. The applicant in this case is the general director of the LLC. When submitting for state registration changes to the tax form with the P14001 form, certified by a notary, a decision (protocol) is submitted on amending the Unified State Register of Legal Entities in connection with the change in the passport data of the LLC participant.

Attention! If a member of the company has changed his last name, registration at the place of residence in the Russian Federation, passport of a citizen of the Russian Federation, then it is not obligatory to report this to the tax office in the form of P14001. The bodies of the Federal Migration Service themselves will transmit the changes to the tax authority, which will enter the necessary data into the Unified State Register of Legal Entities (Federal Law N 129-FZ, Chapter II, article 5, item 4, fifth paragraph).



Form R14001 is used when making changes to information about codes according to the All-Russian Classifier of Economic Activities (OKVED). In this case, page 1 of the application is filled in, Sheet H page 1 of the application is the types of activities to be entered, Sheet H of page 2 of the application is the types of activities to be excluded, Sheet P is the applicant. The applicant in this case is the general director of the LLC.

If you need to add additional activities:
1. Choose required types activities according to OKVED (at least 4 digital characters);
2. We enter them into Sheet H page 1 of the application P14001 in the "Codes of additional activities" in accordance with the sample presented below.

If you need to exclude additional activities:
1. Select the types of activities to be excluded (current activities can be viewed in the extract from the Unified State Register of Legal Entities, in case of its absence, you can order an up-to-date electronic extract from the Unified State Register of Legal Entities);
2. We enter them into Sheet H page 2 of the application P14001 in the "Codes of additional activities" in accordance with the sample presented below.

If you need to change your main activity:
1. We enter the new code into Sheet H, page 1 of the application P14001 in the "Code of the main activity";
2. We enter the old code into Sheet H, page 2 of the P14001 statement in the "Code of the main activity";
3. If it is necessary to leave the old code of the main activity, we enter it as an additional one in Sheet H, page 1 of the application P14001 in the "Codes of additional activities" in accordance with the sample presented below.

Attention! There can be only one main activity code. Codes are filled line by line from left to right. Indicate at least 4 digital characters of the type of activity. If necessary, several sheets H of the application are filled in. There is no need to number and print blank sheets of the application, i.e. if you are only adding activities, you do not need to print out a blank "Sheet H page 2" statement.

When submitting for state registration changes to the tax form with the P14001 form, certified by a notary, a decision (protocol) is submitted on amending the information on codes according to OKVED.

Form R14001 is used in situations where there is an error in the Unified State Register of Legal Entities, and all the data in the constituent documents are correct. In this case, page 1 of the application is filled in, where the number 2 is put - in connection with the correction of errors made in the previously submitted application, the GRN of the previously submitted application containing errors is indicated and the necessary corrections are made to the corresponding sheets; Sheet P - applicant. The applicant in this case is the general director of the LLC. When submitting for state registration changes to the tax form with the P14001 form, certified by a notary, a decision (protocol) is submitted on amendments in connection with the correction of errors made in the previously submitted application.



Prepare a set of documents for making changes in the P14001 form online

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How to change the type of activity of an LLC is of interest to every businessman who decides to make adjustments to the directions of work of such an organization. What needs to be done to make amendments and what documents will need to be submitted will be described in detail in our article.

Step-by-step instructions for changing the type of activity of LLC (main stages)

The change in the main activity of an LLC occurs through the Federal Tax Service and is recorded in the Unified State Register of Legal Entities. If the charter does not spell out the types of activities that are planned to be added, it is necessary to add them to the constituent document by correcting it. The algorithm of actions in such a case is as follows:

• Holding a general meeting.
• Making amendments to the charter and submitting it in an updated version.
• Sending an application in the form of Р13001 to the registering authorities.
• Payment of state duty in the amount of 800 rubles.
• Change of data in the Unified State Register of Legal Entities indicating the changed type of activity and details of the updated version of the charter.

After submitting the necessary documents, registration of changes takes up to 5 working days (clause 1 of article 5 of the Federal Law "On state registration ..." dated 08.08.2001 No. 129).

The decision to change the codes of OKVED LLC, minutes of the general meeting

According to Art. 39 of the Federal Law "On Companies ..." dated 08.02.1998 No. 14, the decision is made out when the company consists of only 1 participant, who makes it. The signature of the founder and the seal of the organization are enough to certify the decision.

If there are more participants, a protocol is drawn up instead of a decision. For this, an extraordinary general meeting is held (clause 1 of article 35 of Law No. 14-FZ) on how to change the main activity of an LLC. The protocol, reflecting the consent of all participants to change the OKVED, must be signed by all those present.

Entering additional OKVED codes for LLC

If the charter provides for the possibility of carrying out activities other than those specified in it (without specifying them), the procedure for changing the OKVED codes changes. The main differences are:

• in the absence of the need to amend the charter;
• no need to convene a general meeting with the preparation of minutes;
• the application form to the registration authorities.

Given the absence of the need to submit an updated version of the charter and a check for payment of the state duty, the procedure is greatly simplified, since it turns out that you can add a type of activity to an LLC by submitting only an application in the P14001 form. This is the only document that is required to be submitted to the registration authorities in such a case.

Filling in R14001 when changing the OKVED LLC codes, sample

In our case, only those pages are filled in the document on which new codes are added or changes are made by excluding old ones and replacing them with new ones.

At the same time, the CEO must fill in the data:

• page 1 of the statement;
• sheet H page 1 (listing of the activities that are planned to be added);
• sheet H page 2 (listing the types of activities that are planned to be excluded);
• sheet P (information about the applicant).

Listing codes for additional activities does not require entering each of them on a separate line. If necessary, you can fill in several sheets of the H application (while blank pages cannot be numbered and printed).

In order to add the OKVED code to an LLC, it is necessary to notarize the application, after which it is submitted to the registration authorities. There is no need to pay the state duty in this case. A sample application is available for download on our website.

Terms of making changes, responsibility for their violation

An application in the form R13001 or R14001 must be sent to the Federal Tax Service no later than 3 days after the decision is made or a protocol is drawn up on changing the main OKVED code or any of the additional ones (part 5 of Art. 5 No. 129-FZ). Registration of changes takes 5 days. The procedure for making changes to the data on the types of activities of the LLC has changed only in terms of introducing new OKVED codes, there are no other changes in the procedure.

In case of violation of the stipulated deadlines, the head may be held administratively liable in accordance with Art. 14.25 Administrative Code of the Russian Federation:

• in case of violation of the deadline for filing an application (part 3);
• upon detection during the inspection by the relevant authorities of added types of activities, information about which was not provided to the Federal Tax Service (part 4).

Thus, the procedure for changing the main type of activity (or adding new ones) depends on the need to amend the company's charter.

Quite a common phenomenon when a legal entity or an individual entrepreneur decides to change the types of activities, and this requires a change in OKVED. This procedure is also carried out by enterprises that expand or, conversely, narrow the scope of their activities.

Legislative basis for change

Changes are being made in accordance with the Classifier (All-Russian) of types of economic activity (). This classification has existed since 2003; the OKONKh directory was previously used.

The change in OKVED takes place in strict accordance with the Civil Code of the Russian Federation, as well as with the Federal Law of 08.08.2001 No. 129 and the Federal Law of 08.02.1998 No. 14.

Therefore, when accepting a company, it is necessary to familiarize yourself with these regulations.

It is worth paying special attention to the fact that for some types of activities there is a need for compulsory licensing, there are also a number of special requirements:

• a certain organizational and legal form;
• the size of the authorized capital, etc.

Changing OKVED codes is a standard procedure; in addition to it, additional registration may be required in other instances.

Each enterprise or individual entrepreneur, upon registration, indicate the field of activity in which it will work. For each type of activity possible on the territory of the Russian Federation, there is a certain code, all of them are grouped in the classifier.

Information on registered businesses is contained in. Also, all types of work and services are required to be registered in the enterprise.

The first type of activity indicated in the documents of the enterprise is the main one. In addition to the main one, there may also be additional types of entrepreneurship.

What documents will be required

Before changing OKVED, you should prepare a package of documents required for submission to the state registration authority. In addition to these documents, the tax authority is provided with a standard form with a list of changes to be made.

It should be noted that if the enterprise changes the OKVED codes and these changes affect the charter legal entity, then it is necessary to submit an application according to the form No. Р13001 and pay for the state duty.

If such changes do not affect the charter of the enterprise, it will be enough to submit an application in the form No. Р14001, while you do not need to pay the state fee.

For an LLC, first of all, a decision should be made to change the OKVED, its sample for a legal entity with several founders is the minutes of the general meeting, for companies with one founder - the decision of the owner.

In addition to this document, you must submit:

1. Enterprise charter.
2. Information letter from the Federal Statistics Service.
3. TIN assignment certificate.
4. OGRN certificate.
5. Decision or minutes of the meeting of founders of a legal entity
6. Extract from the Unified State Register of Legal Entities.
7. Application of the established form.
8. Applicant's identity document.

You can provide a package of documents in several ways:

• by mail (valuable letter with an inventory);
• via the Internet using a digital signature, using the website of the Multifunctional Center;
• personally at a regional body;
• through an authorized person.

How to fill out the form No. Р14001

Asking the question, without wasting a lot of time, you should, first of all, deal with the form of the established sample, which must be submitted to the tax authority.

It is necessary to treat the filling out of the application very carefully, not to allow corrections, not to put a transfer sign. According to certain rules, it is necessary to fill in numbers, dates and codes. Pages that are not filled in are not required to be printed and submitted.

If the document is filled out on a computer:

• font must be applied Courier New;
• font color should be exclusively black;
• letters in height 18 (must be capitalized).

When filling in by hand, it is desirable to write in block letters legibly using black ink.

Features of filling out the p14001 form when changing OKVED

V new form No. Р14001 it is obligatory to fill out the title page, sections "H" and "P".

• Title page. The name of the organization, its details, TIN and ORGN codes are filled in.
• Section "H". If the company expands its scope of activities, then the new codes should fit in on page 1, if the legal entity has decided to exclude some types, they should be listed on page 2.

If some are excluded and others are added, then both pages need to be filled. In cases when the main type is replaced, on page 1 in the field "main type of activity" a new code is written, and on page 2 in the corresponding field - the old one.

• Section "R". The information about the applicant (pages 1 and 2) is indicated, which is the general director of the enterprise or a person authorized by him. On page 3, contact information is prescribed, on the 4th - the method of obtaining documents.

After changing the OKVED it turned out, you need to pick up the ready-made documents. The registration procedure is usually delayed by 5 working days. A new extract is issued to the applicant.

OKVED. Which to choose: Video

Based on Federal Law 129-FZ of 08.08.2001. when registering a newly created enterprise, records containing information about the enterprise are entered into the unified state register of legal entities. All the necessary list of information and documents to be entered in the register is provided for by the first paragraph of Article 5 of this law.

This includes, along with other information, the types of economic activities. Depending on the types of entrepreneurial activity that a legal entity carries out, they are assigned codes based on the all-Russian classifier by type of economic activity. In the Unified State Register of Legal Entities, as a rule, several OKVED codes for the main activity and several additional OKVED codes for related activities are reflected. So how to change the main OKVED LLC?

When does it become necessary to amend the Unified State Register of Legal Entities according to OKVED?

In the future, in the course of the enterprise's activity during its development, expansion of its field of activity or reorientation to another market segment, OKVED codes may change significantly - additional codes may be added to them or new codes may simply come
to replace those originally announced.

The fifth paragraph of Article 5 of Law 129-FZ regulates the time allotted for the submission of information regarding these changes. Within three days (working days) of the changes that have occurred, the organization must necessarily report them to the tax authority. Failure to comply with the requirements of the fifth article of Law 129-FZ is subject to administrative liability and faces a fine of 5,000 rubles.

At the same time, it should be borne in mind that only those types of economic activities are entered into the Unified State Register of Legal Entities that meet the characteristics of entrepreneurial activity in accordance with the definition under article 2 of the Civil Code of the Russian Federation.

Based on this, it follows that a one-time provision of services does not entail an obligation to amend information about OKVED. For example, a company that sells catering services found stale tableware in a warehouse and decided to get rid of them by selling them.

The procedure for amending information in the Unified State Register of Legal Entities when changing the constituent documents

The procedure for entering information into the register depends on the need to change the constituent documents of the enterprise. That is, if OKVED has changed due to the changes reflected in the constituent documents, then this procedure is governed by Chapter 6, Article 17, Clause 1 of Federal Law 129-FZ.

The applicant submits a statement signed by him and certified by a notary to the registering authority. For this type of documents, a form of the approved form P13001 is intended. A list of OKVED codes is attached to it. The applicant is the head of the company (director or general director, etc.), who has the right to act on behalf of the organization without a power of attorney. In the Unified State Register of Legal Entities Information about this person is already contained.

Along with the application are submitted: a decision to amend the constituent documents (decision of the meeting of founders or the sole founder), constituent documents (Charter of the company), taking into account the current changes in duplicate and a receipt, payment of the state fee.

Changing the constituent documents is necessary if they contain a closed list by types of entrepreneurial activities of the enterprise, and the new kind activity is not included in this list and, accordingly, in this case, the conduct of this type of activity will be a violation of the Charter of the company.

The procedure for amending information in the Unified State Register of Legal Entities without changing the Charter

Experienced lawyers take into account the fact that the legislation in force at the moment does not oblige to prescribe the types of activities in the charter and advise to include in it the phrase that the company can conduct any activity that is not prohibited by law, as well as use an open list. In this case, the procedure for submitting information about a change in the type of activity is provided for by the second paragraph of Article 17 of Federal Law 129-FZ.

It is enough for the applicant to fill out an application in the R14001 form, certify it with a notary and submit it to the registering authority along with a decision or protocol on changing information in the Unified State Register of Legal Entities. The payment of the state fee is no longer required.

It should be noted that in both cases he must personally fill out an application in the approved form, the application is signed by the applicant only in the presence of a notary and his signature is certified by a notary. To certify the authenticity of the signature by a notary, a standard package of documents is required, it can be specified in advance. As a rule, these are:

• applicant's passport and a photocopy of the passport;
• TIN certificate;
• certificate of assignment of the OGRN, both during the initial registration, and all subsequent ones on the changes made to the Unified State Register of Legal Entities;
• statistics codes;
• company charter;
• the decision to create a society;
• decision or order on the appointment of the head of the company;
• the decision is the basis for the current changes.

But the presence of the applicant when submitting these documents to the tax office (registration authority) is no longer necessary. Documents can be sent either by mail with a list of attachments, or through an authorized person empowered with the help of a regular standard power of attorney.

Within 7 days, employees of the tax authority are obliged to make all the declared changes in the Unified State Register of Legal Entities, issue a Certificate of OGRN on amendments and provide a new extract from the Unified State Register of Legal Entities,

Having changed the codes of OKVED LLC and received an extract, you need to issue a new letter in the statistical office about the codes of your company.

Comparing both procedures for making changes to the state unified register, given in this article, we see that the second option is less costly both in time and in finance. Perhaps, organizations that have a closed list of codes of activities in the charter of the company should make changes to it regarding the list once, in order to further use the simplified procedure for submitting information to the register of legal entities.

The change in the type of activity of the company is described in the video below.

The management of companies often thinks about new types of activities. It can be assumed that the implementation of new types of activities implies the mandatory entry of new OKVED codes into the Unified State Register of Legal Entities. Do I have to do this? What kind of documents need to be submitted to the tax office, and do they need to be certified by a notary? What is the maximum number of activities that can be added to the register? Similar questions are often asked on our forum in the "" section. The answers to these questions, as well as the algorithm for adding new OKVED codes to the Unified State Register of Legal Entities, are in our today's article.

Introductory information

When an organization is just being created, the main and additional types of activities are indicated in the registration application in accordance with the All-Russian Classifier of Economic Activities (OKVED). The organization determines the types of activities independently. They are reflected in the Unified State Register of Legal Entities as special codes (pop. "P" clause 1 of article 5 of the Federal Law dated 08.08.01 No. 129-FZ "On state registration of legal entities and individual entrepreneurs", hereinafter - Law No. 129-FZ). If the company starts new activities, then new codes must be added to the state register. Let's consider aspects of this procedure in more detail. But first, let's answer two questions: when do you need to add new codes to the Unified State Register of Legal Entities and how many codes can be added to the Unified State Register of Legal Entities?

When do I need to add new codes to the Unified State Register of Legal Entities?

The legislation allows organizations to engage in any type of activity that is not prohibited by law. Moreover, the lack of information on the corresponding code of the type of activity in the Unified State Register of Legal Entities is not an obstacle for this (clause 1 of article 49 of the Civil Code of the Russian Federation).

At the same time, Law No. 129-FZ requires organizations to promptly (within three working days from the start of a new activity) report this to the Inspectorate of the Federal Tax Service at their location (clause 5 of article 5 of Law No. 129-FZ).

How many OKVED codes can be added to the Unified State Register of Legal Entities?

Legislation does not limit an organization on the number of activities that it can engage in. Therefore, from a legal point of view, any number of OKVED codes can be added to the Unified State Register of Legal Entities. However, there can be only one main activity.

It should also be noted that in some types of activities the use of special taxation regimes is not allowed. So, for example, organizations that extract and sell other minerals are not entitled to use the simplified tax system (subparagraph 8, paragraph 3, article 346.12 of the Tax Code of the Russian Federation). And "imputation" in general can be used only in relation to certain types of activity (paragraph 1 of clause 1 of article 346.28 of the Tax Code of the Russian Federation). At the same time, the judges note that the indication in the constituent documents of any type of activity does not mean that a legal entity will necessarily carry out this activity (resolution of the FAS Northwestern District dated 09.11.04 No. A42-5179 / 04-28). This means that the presence of certain OKVED codes in the charter or the Unified State Register of Legal Entities should not restrict organizations from applying special tax regimes.

Today (in 2015) OKVED codes should be selected from the Classifier approved by the decree of the State Standard of Russia dated 06.11.01 No. 454-st (OK 029-2001). This is confirmed by the letter of the Federal Tax Service of Russia dated 07.08.14 No. ND-3-14 / 2624. However, starting in 2016, this Classifier will become invalid, and the Classifier approved by Rosstandart order of January 31, 2014 No. 14-st (OK 029-2014) will be applied. It was originally planned that the new Classifier will be applied from January 1, 2015. But by order of Rosstandart dated September 30, 2014 No. 1261-st, this period was extended until January 1, 2016.

When do you need to change the charter?

The procedure for adding codes to the Unified State Register of Legal Entities and the number of documents that must be filled out in this case depends on whether it is necessary to change the company's charter. The legislation does not require that the charter must necessarily list all the activities that the organization is engaged in (or may be engaged in) (clause 4 of article 52 of the Civil Code of the Russian Federation). So, the charter may say that the company has the right to carry out any types of activities not prohibited by the legislation of the Russian Federation. Note that in practice, in the statutes, it is this formulation that is most often encountered. Its presence means that if the company starts to engage in new activities for itself, then nothing in the charter will need to be changed.

The legislation also allows not to indicate in the charter the possibility of carrying out any activity, but to prescribe specific types of activity in it. If the charter provides an exhaustive list of the organization's activities, in order to start engaging in new activities, the charter will need to be amended. The conclusions are as follows:

- if the charter allows an organization to engage in any kind of activity, then to add new OKVED codes, it is enough to make changes only to the Unified State Register of Legal Entities;

- if the charter contains a closed list of activities that the organization is engaged in, and additional activities are not provided, then it will be necessary to amend the charter and register these changes in the Unified State Register of Legal Entities.

Procedure for adding codes to the Unified State Register of Legal Entities

Preparation of a statement

As we have already said, within three working days the organization is obliged to inform the Federal Tax Service Inspectorate that it has started a new activity. Such a message is considered an application in the form R14001 "Application for amendments to the information on the legal entity contained in the Unified State Register of Legal Entities" (approved by order of the Federal Tax Service of Russia dated 25.01.12 No. ММВ-7-6 / [email protected], hereinafter - order No. ММВ-7-6 / [email protected]).

Let's say right away that this form has a lot of attached sheets. However, you do not need to fill them all. If we are talking only about adding OKVED codes, then you need to fill in:

- page 1 of the application;

- page 1 of sheet N "Information on codes according to the All-Russian classifier of types of economic activities" (it reflects the types of activities to be entered into the Unified State Register of Legal Entities);

- sheet Р "Information about the applicant" (pages 1-4).

Please note: when filling out sheet H, at least four digital characters of the code should be indicated (clause 1.6 of the Requirements approved by order No. ММВ-7-6 / [email protected]). That is, when choosing additional OKVED codes, three-digit codes for registration will not work.

Note that sheet H also contains page 2. It is intended to reflect the types of activities that need to be excluded from the Unified State Register of Legal Entities. Therefore, if necessary, you should also fill it out. At the same time, by means of mutual exclusions and additions, it is possible to replace, inter alia, the main type of activity (for example, to make it additional).

Blank sheets and pages are not included in the application (clause 1.11 of the Requirements approved by order No. ММВ-7-6 / [email protected]).

Certification by a notary

By general rule, the authenticity of the signature on the application must be certified by a notary. So, on page 4 of sheet P, the applicant fills in the line with his own hand (that is, by hand) in which he indicates his full name, and in the presence of a notary signs his signature (clauses 2.20.5, 7.21.6 of Appendix 20 to Order No. ММВ-7 -6 / [email protected]). It is not worth signing the application in advance.

However, there is an exception. If the application is sent to the tax inspectorate in the form of an electronic document signed with an enhanced qualified electronic signature of the applicant, then you do not need to contact a notary (paragraph 5, clause 1.2, article 9 of Law No. 129-FZ).

Recall that the applicant for the state registration of amendments to the Unified State Register of Legal Entities is the head or another person who has the right to act on behalf of the organization without a power of attorney (clause 1.3 of article 9 of Law No. 129-FZ).

Submission of a statement

You can submit an application to the tax office in any way that is provided for in paragraph 1 of Article 9 of Law No. 129-FZ (for example, directly to the office, by mail or in the form of an electronic document). Moreover, a representative can also do this if he has a notarized power of attorney.

Tax authorities must register the changes within five working days from the date of submission of documents (clause 1 of article 8 of Law No. 129-FZ).

Please note: to register changes in the Unified State Register of Legal Entities, it is not required to pay a state fee (clause 2 of article 17 of Law No. 129-FZ). That is, when adding OKVED codes, you need to pay only for notarization of the application. And if the applicant uses an enhanced qualified electronic signature, then these costs will not need to be borne.

For individual entrepreneurs, the procedure for entering OKVED codes into USRIP has its own characteristics. For example, an application is submitted on the P24001 form. If an individual entrepreneur submits an application in person, then a notarized signature is not required.

If you need to change the charter

If it turns out that the beginning of a new activity entails the need to amend the charter, then the procedure will be more complicated. In this case, you will need to submit more documents to the tax authorities, namely (Article 17 of Law No. 129-FZ):

- application in the form R13001 "Application for state registration of amendments to the constituent documents of a legal entity";

- decision to amend the constituent documents of a legal entity;

- amendments made to the constituent documents of a legal entity, or constituent documents of a legal entity in a new edition in two copies;

- a document confirming the payment of the state fee.