It is necessary to change the main OKVED from 74.84 (Provision of other services) to 72.20 (Software development and consulting in this area). How to do it? Where to contact? To which funds and how to inform about the change of OKVED?

Add through the service the new kind activity is impossible, because this is not provided by the tax authorities. This can be done electronically only through the FTS service at the following link. (I note that the electronic signature issued in the service for the specified service of the Federal Tax Service is not suitable, since it is intended only for sending reports only from the service) These changes can be made either during a personal visit to the inspectorate or by sending notarized documents to the tax office by registered mail a letter with a list of attachments. Additionally To change the main OKVED code, you need to declare these changes by filing a tax application in the form R14001. Recommendations for filling out the 14001 form can be found in the appendix. Changes to the information contained in the Unified State Register of Legal Entities, as a rule, take place in the manner prescribed by law, for this it is necessary: ​​1.2 Conduct an extraordinary meeting of participants and make a decision Some changes in the company must be approved by the general meeting of participants. Based on the results of such a meeting, a protocol is prepared, which reflects the main provisions for the changes. If the company has only one participant, then he makes a decision and prepares it in the document Decision of the only participant. 1.3 Prepare documents for submission to the tax office An application must be added to the protocol or decision to notify the tax office of the changes. If other constituent documents are also changed, then they must also be attached to the list of documents to be submitted. 1.4 Verify the signature on the application for amendments with a notary. The protocol or decision specifies who should be the applicant upon registration. The applicant (with a passport) brings to the notary the constituent documents of the enterprise and the documents that will be submitted to the tax office, and submits them to the notary. The notary certifies the applicant's signature on the application form. 1.5 Submit documents to the tax office State duty for state registration of changes made to the constituent documents of a legal entity 800 rubles. The payment details must be obtained from the tax office. In some cases, you do not need to pay a fee. The documents must be submitted within three days from the date of making changes to the LLC. The tax inspector is obliged to issue a receipt on receipt of documents, which will list all documents submitted by the applicant to the IFTS. 1.6 Obtain a certificate Within 5 working days, the tax office must register the changes. In fact, it usually takes about 10 business days. On the appointed day, the applicant or his authorized representative comes to the tax office and receives a certificate of registration of changes. Unfortunately, I cannot advise you in more detail on filling out the documents for making these changes to the Unified State Register of Legal Entities, since the questions you asked relate to legal topics and go beyond the scope of issues that, in accordance with the regulations, are subject to consideration by specialists of the Consulting Service. For additional clarification, I recommend that you contact a legal organization specializing in LLC registration, or specialized registrar organizations. Additionally: Let me remind you that in case of implementation certain types activities must be notified to the supervisory authorities, while according to OKVED 72.20, a notification is not required. More After changing the main OKVED code in the tax office, it should be indicated in the details of the organization - Registration data. At the same time, it is not required to submit any documents on changing the main OKVED code to the Pension Fund of the Russian Federation and the FSS. Actual as of June 19, 2015

OKVED codes are initially put down when filling out an application for registration of a business, and then they are mandatory used in the preparation of reports.

Their presence helps to determine for which type of activity the financial results were obtained and what exactly the entrepreneur does.

What if a businessman wants to change the type of activity? How can he make changes to the list of his OKVED codes?

OKVED: what are these codes?

These codes characterize a certain type of economic activity, which the current legislation allows ordinary citizens to engage in.

Find these codes you can use a special classifier that contains:

• a list of all permitted types of activity, both requiring and (or) obtaining other permits, and not requiring them;
• as well as their detailed characteristics. With the help of these characteristics, the entrepreneur gets an idea of ​​which numerical code to choose in order not to make a mistake.

As for the code itself, it represents a numeric value including:

• the class to which the desired type of activity belongs (the first two digits) and characterizing the type of industry;
• a subclass is a characteristic that clarifies the consolidated classification of activities (this is the number in the code that follows the numerical designation of the class and consists of one number) and represents the general direction of economic activity;
• group - a characteristic that introduces deeper detail (represented in the numerical code by a group of numbers immediately after the designation of the class and subclass). This characteristic reflects the specifics of the direction in which the entrepreneur is going to work;
• subgroup and type are the final characteristics of the activity, with the help of which even the type of services and products that the entrepreneur will be engaged in is determined. And in the OKVED code, the specified characteristics are represented by the very last two digits. By the way, it also happens that the numerical value of the "view" is absent in the code.

Looks the code itself is as follows:

• class, for example, 28 "Production of machinery and equipment not attributed to other groups";
• subclass - 28.1 "Production of general-purpose equipment and machinery";
• group - 28.11 "Manufacture of engines and turbines";
• subgroup - 28.11.2 "Turbine production";
• view - 28.11.21 "Production of steam turbines".

At the same time, the entrepreneur himself may not use detailing by subgroups and types when registering his business or when making changes to the current list of his OKVED codes.

He can enter a numeric code in the statement, consisting only of a class and a subclass. This will allow later often not to make changes in the records of the unified state register, as well as to calmly engage in all types of activities that are within the framework of this enlarged grouping.

However, the OKVED code used not only for reporting, but also:

• to determine the eligibility for tax benefits;
• to obtain the right to use one or another type of tax system (for example, in order to pay taxes according to the system, it is necessary to engage in certain tax legislation activities), and in other cases.

Therefore, when these codes are incorrectly determined during the registration of the enterprise (or), or the company has decided to engage in the type of activity that it did not enter in the register during its registration, it is imperative to make the appropriate adjustments to OKVED.

When it is necessary

The most common reasons for changing OKVED are:

• expanding the list of activities that the company is going to be engaged in;
• full transition of the company to another type of activity;
• change of the main type of activity (for example, the type of activity that will be considered the main one was not previously announced), etc.

But any of the above reasons requires making changes to the unified state register or. And for this it is necessary to submit a clarifying application to the tax office, in which the entrepreneur or organization is registered.

It is worth noting that in the unified register with the direct registration of a new enterprise or entrepreneur, or when changing the types of activities of an existing business, you can enter those OKVED codes that relate, for example, to licensed activities. However, the approval of these codes does not give the right to actually engage in these activities!

If you have not registered an organization yet, then easiest This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace the accountant in your company and will save you a lot of money and time. All reports are generated automatically, signed with an electronic signature and sent automatically online. It is ideal for individual entrepreneurs or LLC on the USN, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it became!

Procedure for changing codes for organizations

First of all, in order not to make a mistake with changing the codes, you should get a fresh copy. It's free to do! This document is issued on paper - by personal contact with the tax office or by mail; and electronically. The only thing is that in order to receive an extract in electronic format, you will need (hereinafter referred to as an EDS).

Based on the current version of the statement, it is possible to prepare without errors all the necessary adjustments in the codes of future activities.

Since the changes made to the list of OKVED codes are not related to changes, a statement is prepared in accordance with the form (the form of the Federal Tax Service of the Russian Federation was approved in order No. MMV-7-6 / 25 "@ dated 25.01.12.). With the help of this form, changes are made to the Unified State Register of Legal Entities regarding the correction of information about the organization previously reflected in the register.

Before submitting this application, the applicant's signature must be notarized. Only the head of the company can be an applicant.

That's why for a notary in addition to the statement itself, the originals will be required:

1. Testimonials;
2. TIN certificates of the organization;
3. , moreover, together with all the changes to it;
4. Extracts from the register of registration of legal entities, which is not older than 1 month. For his own company, its head can get an extract from the tax authority free of charge;
5. Decisions on the appointment of a leader (or a meeting of founders).

With all this package, the head, without signing a preliminary application No. Р14001, goes to the notary. And only there he signs a statement, which is certified by a notary.

To make changes to the register, you do not need to pay a state duty, since the changes made to the OKVED codes are not associated with changes in the constituent documents.

It should be noted that for filing an application for amending the register of the Unified State Register of Legal Entities there is a normative term: within 3 working days from the date of the decision (by one founder) or drawing up the minutes of the general meeting (if the company has two or more founders), the organization is obliged to report these changes to the registering (tax) authority. This norm is enshrined in clause 5 of article 5 of the Federal Law of the Russian Federation No. 129-FZ of 08.08.01.

An application P14001 certified by a notary is submitted to the tax authority in one of the following ways:

• personally by the head of the company with the presentation of his passport;
• through a representative who acts on the basis of a power of attorney certified by a notary;
• through the post office. The letter is drawn up with a declared value and must contain attachments listing all documents to be sent;
• in electronic form through the section on the website of the Federal Tax Service of the Russian Federation - "Submission of electronic documents for state registration". In this case, all documents must be scanned taking into account certain technical requirements, a list of which can also be found on the website of the Federal Tax Service of the Russian Federation. The package of documents itself must be signed with a strengthened qualified digital signature either by the applicant himself or by a notary - in case of submitting documents through it. For self-submission of documents to the tax authority in electronic form, EDS can be obtained in special centers, the list of which can also be viewed on the website of the Federal Tax Service of the Russian Federation, for example, in the section "Create your own business" - "Amendments to the Unified State Register of Legal Entities".

As soon as the documents are submitted (in any form), the tax inspectorate accepts them and issues (or sends by mail or transmits in electronic format) a receipt for their receipt.

And after 5 working days, a new extract from the Unified State Register of Legal Entities with the changes reflected in it is issued to the applicant or representative of the organization.

Step-by-step instructions for an individual entrepreneur

The most important thing is that the entrepreneur must decide to change the OKVED codes.

This can also be formalized by a local order. But since the adoption of this order, the entrepreneur in flow of 3-x working days is obliged to make appropriate changes to the USRIP by means of an application in the form No. Р24001, which was approved on 01/25/12. by order of the Federal Tax Service of the Russian Federation No. ММВ-7-6 / [email protected]

By the way, in order not to be mistaken with changeable codes, you should order an up-to-date extract from the register. It is provided free of charge. In addition, you do not need to pay a state fee for making changes to the register.

Application No. P24001 is first submitted to a notary to certify the signature of the applicant (entrepreneur). Together with the application, it is necessary to present the entrepreneur's passport, the originals of his OGRIP and TIN certificates. Moreover, the application itself is signed directly in the presence of a notary.

Served an application certified by a notary to the tax authority in which the entrepreneur is registered:

• personally. In this case, the entrepreneur must have a passport with him;
• through his representative, who can only act on the basis of the entrepreneur, certified by a notary;
• by mail. In this case, as an accompaniment to the application, it is necessary to draw up an inventory of the attachment, and the letter itself is sent with a declared value;
• if the application is submitted through the service "Submission of documents for state registration" on the website of the Federal Tax Service of the Russian Federation, then you will need to scan it and certify the EDS of either the entrepreneur himself or a notary (when transferring documents through it).

Upon receipt of the documents, the tax authority must send or issue to the applicant. After 5 working days from the date of receipt of the specified package of documents, the entrepreneur is issued a new extract from the Unified State Register of Legal Entities.

Updated codes - what to do?

Nothing! The fact is that after the entry into force of the new OKVED codes (i.e., from July 11, 2016), automatically change them for those who have already been registered in the USRIP or in the Unified State Register of Legal Entities up to this point. But to be correct, you should order a fresh extract - and check the codes indicated in it with the new edition of the Classifier (OKVED rev. 2).

Change of main activity

If an organization or an entrepreneur is engaged in activities for which the OKVED code is registered as additional, but in fact they recognize it as the main one, then there is no need to make any changes to the register.

If an organization or an entrepreneur decided to engage in as the main type of activity, the code of which they did not declare at all, then filing an application according to the form and algorithm to the tax authority in this case is similar to the above, i.e. through applications Nos. Р14001 and Р24001.

For the rules for filling out an application in the P24001 form, see this video:

At the stage of preparing documents in order to create a legal entity, the application indicates OKVED codes. What the future businessman plans to do, he determines independently. In the Unified State Register of Legal Entities, the types of activities (main and additional) are reflected as special codes according to 129-FZ of 2001. If the created company decided to do other work, then it needs to add new codes.

Features of adding

OKVED determines what type of activity does the legal entity belong to?... This is the essence of the assignment of company codes. This classifier is required for registration of a company, society, enterprise, individual entrepreneur.

The code cipher is determined by entrepreneurs independently, approved by the statistics authorities. On the basis of this classifier, the statistical body keeps records and analyzes the functioning of enterprises in the economic field. In addition, the code is used for registration, its accreditation in the customs control authorities.

1. The law allows companies to engage in any activity, but within the framework of legal requirements... Lack of information about the code of the company's activity cannot serve as an obstacle to work. This is evidenced by Art. 49 of the Civil Code of the Russian Federation.
2. Despite such a clear relief on the part of the legislator, let us pay attention to Article 5 No. 129-FZ, which establishes that within 3 days from the beginning new activities the company, the entrepreneur is obliged to inform the tax authority about this.

An analysis of the two norms shows that an entrepreneur can start another job without updated codes of the general economic classifier, but is obliged to report this to the tax authority and inform about another activity that he starts.

The tax authority is obliged to make a record of the changes in the codes. If this record is not available, the organization may be subject to a fine.

Creation of the decision of the sole participant of the company or the minutes of the general meeting of founders on changing the codes. The decision is drawn up if the company has one founder, the protocol - if there are several. The competence of the LLC participants includes changing the codes. Based on this, they prepare a decision or protocol. These documents should address the following issues:

1. Adding, deleting OKVED codes... If an organization changes the main code, it is written about it separately. All codes (additional, basic) should be written in digital form, but not in the form of a description of the type of activity. For example, when opening a cookery, you want to display code 47.26.
2. Changes to the constituent document due to the addition of new codes... They are not provided for by the charter.
3. Determination of the competence of the person who is responsible for the registration of amendments... According to general practice, the director of the company is appointed responsible. But not necessarily: if the director is busy, then any person can make changes on the basis of a power of attorney.

A power of attorney is a document that reflects the powers of a representative. In civil law, a power of attorney is devoted to the institution of representation, which operates in all types of legal relations regulated by the norms of the Civil Code of the Russian Federation. The power of attorney prescribes list of powers of a representative... In this case, the power of attorney is notarized.

Do not forget that no more than three days should pass from the date of the decision by one (or several) founders to the deadline for providing information to the tax authority on changing the activity codes.

Completion and certification by a notary

The participation of a lawyer in the certification of applications is mandatory and does not depend on who will submit an application to the tax authority: the director himself or his representative. It does not matter in what way the application will be submitted: in person or by mail.

More details about paperwork can be found in this video.

Formation of a package of documents

The documents are submitted to the tax authority that registered the legal entity. You can submit documents through the MFC on the basis of 129-FZ. The MFC independently sends a package of documents to the registering authority.

The list of papers required for submission to the tax authority in order to change the activity codes includes:

• decision of the LLC participant;
• minutes of the general meeting of founders;
• new version of the charter in accordance with the added codes of activity (2 copies of the charter);
• a document confirming the payment of the state fee in the amount of 800 rubles.

You can find the details for paying the state duty on the official website of the tax authority nalog.ru.

If no changes have been made to the charter, then to register the codes, the user must submit only an application P14001. As for the rest of the documents (decisions, protocol under 129-FZ), they do not need to be provided. But in practice, the tax authority still requires them. He does this in order to make sure that the 3-day deadline is met.

Obtaining documentation

After submitting the documents in five (working) days, the entrepreneur can receive an updated record of the Unified State Register of Legal Entities. In it, the activity codes will be changed. If a businessman or his representative has submitted a new edition of the charter or an annex to this document, then the tax inspector will give him one copy with a mark.

How to make changes to IP

In order for an individual entrepreneur to change the type of activity, by analogy with legal entities, a citizen also needs to notify the tax office and prepare documents. Their kit includes:

• completed application P24001;
• passport;

If a citizen is unable to submit an application in person, he can entrust this action to his representative. In this case, you must issue a power of attorney. The representative must also bring their passport with them.

Ways of submitting documents in order to change OKVED codes:

1. Through the Internet... You can fill out the documents online, which saves time. But in order to take advantage of this method, it is necessary.
2. mail... The application form is filled in, the documents are completed and put into an envelope. The letter is made by registered order, with a list of the attachment, and a receipt acknowledgment.
3. Personal visit... A citizen who applies to the tax authority personally, the inspector issues a receipt on receipt of documents. From the moment of submission of documents for an individual entrepreneur, the procedure for amending the documents of activity codes begins. That is, new information has appeared that the individual entrepreneur will be engaged in another, new type of activity. Changes in documents are carried out within 5 working days. After this period, a citizen can come for them. He is given a new sheet of record of the USRIP, which will reflect the data on the changes made.

The inspector of the tax authority may refuse to make changes and reflect new OKVED codes in the documents. He will issue a corresponding document about this. Refusal must be motivated. Usually, the tax authority refuses entrepreneurs due to errors and inaccuracies made in documents.

An example of how to fill out the P24001 form can be found in this video.

At the stage of forming an LLC, entrepreneurs choose a certain type of activity, which must be recorded in the state register (according to Federal Law No. 129). Each direction corresponds to certain codes, which are fixed in the classifier of codes of the OKVED (All-Russian classifier of types of economic activity). The official classifier can be viewed. If the company expands due to new directions or changes the type of activity, the law obliges the legal entity to notify the tax office of the decision. How to add OKVED for LLC? What are the deadlines for this in the legislation in 2018?

Are we changing direction or expanding?

Simultaneously with the preparation of the new charter, the legal entity must order in tax statement Unified State Register of Legal Entities. It will be required to certify an application for a change in OKVED codes at a notary, because this is required by the rules for applying to the tax office. Without certification by a notary, an application for a change in the type of economic activity will have no legal force.

The validity period of the extract from the Unified State Register of Legal Entities depends on the requirements of the notary office. Usually the period is 10 to 30 days. For delay, you will have to pay a state fee.

The CEO or anyone else can get the statement. individual in 5 working days. It is possible to speed up the procedure, but the state duty for urgency will be higher. You can view information about its size in the section on the FTS website.

To obtain a certificate, you must submit:

1. Application for the provision of an extract from the Unified State Register of Legal Entities (sample).
2. A receipt for payment of the state duty for the service (urgent or regular).

Preparation of a package of documents for the tax

Having a certificate in hand, we fill out an application in the form R-13001 and go to the notary. Specify the cost of certification services in a specific office. Please note that the application for changing the OKVED codes must be filled out correctly for the registration to be successful. The general director of the LLC must enter the information into the form.

The application is similar to the primary one, only the introduction of additional codes or a change in the main type of activity are indicated. The state fee must be paid in advance. This public service costs 800 rubles in 2018. We form the receipt on the tax website.

Both the general director of an LLC and another individual (by power of attorney) can apply to the tax office. The package of documents is as follows:

1. New edition of the charter (2 copies).
2. Minutes of the general meeting of founders or the decision of one participant to change or supplement the type of activity (1 copy).
3. Application (Form R-13001) from the General Director, certified by a notary.
4. Receipt for payment of state duty.
5. Applicant's passport.
6. Power of attorney if a representative applies.

We submit documents to the inspector and receive a receipt on the list of accepted documents.

No changes to the charter of the LLC

Step-by-step instructions for a limited liability company on entering information about new OKVED LLC codes in the register, if the charter contains the phrase "... and other activities that do not contradict the law", differs only in the first stage and application form.

There is no need to gather founders to draw up a new version of the charter. No protocol or decision is required, because the company has the right to supplement the list of OKVED codes.

The CEO uses a different type of application - this is the P-14001 form. You need to fill it out only on those pages where they introduce new codes or exclude the main type of activity and add a new one. In the case of expanding the list of directions, you only need to enter the codes additional directions... The state duty is not paid if there is no urgency and the charter does not change.

In case of expanding the list of directions, you only need to enter the codes for additional directions.

After filling out the form, the general director certifies it with a notary and submits the entire package to the tax office, which registered the LLC. The legislation establishes 3 working days for a legal entity to notify government bodies about the decision. Delay will cost you 5,000 rubles.

What is issued by the tax

On the day of submission of documents, the inspector issues a form with a receipt, which contains a list of accepted documents and the date of issue of documents.

After 5 working days (for urgent the next day), the general director or a proxy will be able to receive the documents from the inspector:

1. Certified tax form of the new statute, if changed.
2. An extract from the Unified State Register of Legal Entities with new OKVED codes selected by the LLC as the main or additional.

If errors are made when filling out the application or an incomplete package is submitted, the inspector issues a refusal to make changes. In such a situation, the LLC will have to correct the mistakes and submit the documents again.

Let us list again the steps that an entrepreneur must take in order to legitimize the new direction of the LLC:

1. Study the charter of the LLC again to make sure that a new edition is needed. In the absence of information about the possibility of engaging in additional activities, a meeting is called and a decision or protocol on the introduction of additional codes is signed.
2. An extract from the Unified State Register of Legal Entities is ordered, which remains valid up to 30 days from the date of issue.
3. The application is filled in in the required form - R-13001 or R-14001.
4. The state duty is paid, if necessary.
5. Forms R-13001 or R-14001 are certified by a notary.

Let's summarize

• Charter, if we change to a new one.
• Protocol or decision when changing the charter.
• Application for changing the codes of OKVED LLC in the appropriate form.
• Receipt of payment of state duty (if necessary).
• Passport of the applicant or proxy.
• Power of attorney (if needed).

In conclusion, we turn to the Federal Tax Service, which registered the LLC, and we are waiting for the result. After receiving a new extract from the Unified State Register of Legal Entities, you can start working.

If a legal entity has decided to change the main type of activity or expand the boundaries of the existing direction, the legislation of the Russian Federation allows this. To avoid being fined or banned from doing business, it is important to comply with certain requirements.

The procedure for making changes usually does not take long, if you do not make mistakes. Using the step-by-step instructions for changing OKVED codes, any legal entity can open a new direction on its own. The main thing is not to master a new direction until the tax authorities have confirmed its legality.