What is needed to change the main ocved. Step-by-step instructions for changing OKVED codes

The procedure for changing the main or adding type of activity of an LLC is quite confusing. Since a new application and the submission of certain documents are required. Therefore, let’s try to understand in more detail the change in the type of activity of the LLC.

Main activity of the enterprise

Available types of activities are collected in the form of unique codes in the OKVED classification. This classifier is used not only for LLCs, but also for individual entrepreneurs and joint-stock companies. There are also types of activities that are prohibited:

• development, repair, testing of aviation and military equipment;
• production, trade in weapons;
• working with chemically hazardous and explosive substances;
• activities related to non-state pension and investment funds or associations;
• private security activities;
• space industry;
• production and sale of medicines or narcotic drugs;
• air transport;
• sale of electricity to the population.

Important! On January 1, 2017, the new OKVED-2014 came into force.

Changing the type of activity of an LLC: instructions for changing / adding OKVED code

When changing activities or adding a new type of activity, appropriate changes must be made to the Unified State Register of Legal Entities. You need to rely on information from OKVED OK 029-2014, which is currently in force.

Extract from the state register

This information is required for the notary who will certify the documents provided to make the appropriate changes. He will require an extract from the Unified State Register of Legal Entities (you can get it from the tax office) issued no later than 30 days. A fee of 200 rubles is charged for issuing an extract. If the document is needed urgently, the fee will be 400 rubles. The first will be ready in a week, the second – on the next working day. A document can be ordered by both an LLC participant and a private person who does not have a power of attorney.

Important! The general director of the enterprise is entitled to receive a non-urgent extract free of charge.

Collection and submission of necessary documentation

The volume of paperwork depends on whether changes need to be made to the charter of the enterprise due to the addition of a new direction:

Important! The applicant for document P13001 or P14001 must be the general director of the enterprise.

Notarization of documents

Since the official applicant is the general director, he is the one who must visit the notary. If for some reason he cannot do this, it is necessary to issue a notarized power of attorney to the person who is entrusted with the issue of making the necessary changes to the Unified State Register of Legal Entities.

Submitting a set of documents to the Federal Tax Service

Documents already certified by a notary must be submitted to the tax office. Their registration lasts for five days. On the sixth day, you can receive documents based on the receipt that the inspector issues when accepting the papers.

Important! The state fee can be paid directly at the tax office.

Receiving ready documentation

If you fill out the paperwork correctly at the Federal Tax Service office, you can pick up:

• new excerpt from the Unified State Register of Legal Entities;
• version of the charter certified by the tax service.

Removing the old OKVED number from the Unified State Register of Legal Entities

For those applicants who only intend to remove the old code from the Register, they will also need to submit an application form P14001. It is necessary to fill in the pages with the types of activities to be deleted. The following documents will be required:

• confirmation of company registration;
• proof of tax registration of the LLC;
• charter of the enterprise;
• extract from the Unified State Register of Legal Entities;
• protocol on the establishment of an LLC;
• a document confirming the right to re-register.

Changing the charter when changing activities

Changing the charter or leaving it unchanged depends on the following factors:

Important! If it is necessary to enter information about a change in activity with a change to the previous version of the charter, then to make such a decision it is necessary to convene a meeting of participants. If there is one founder, his sole decision is sufficient.

Applications for change of activity

To update the OKVED number, two types of applications are used:

• form P13001 - if the change in code entailed the development of a new version of the charter;
• form P14001 - if the process of changing the OKVED code did not entail changes in the statutory document.

Timing for changing activities

The law obliges business entities to report such changes to the registration authority no later than three days after the decision is made. For untimely submission of information about a change of direction, a fine of 5 thousand rubles may be imposed on the taxpayer. (Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

Submitting papers and applications

You can submit a package of documents in one of the convenient ways:

1. Through the MFC: the center will transfer the documents to the tax service on the basis of Article 9 of Federal Law No. 129-FZ.
2. By directly visiting the Federal Tax Service office or by sending documents to the postal address of the tax service by registered mail.
3. Through the SBS++ program Electronic reporting. The program is paid. Information is transmitted only through an encrypted communication channel, i.e. the message is seen only by the sender and the recipient. Can be sent via Personal Area in the SBS system, and through a program purchased on your PC or laptop. The date of submission of the document is considered the day it was sent through the system, even if Federal Tax Service employees processed the application later.

Submitting information to Rosstat

Get new number OKVED LLC can only if the designated type of activity is specified in the charter. Rosstat issues an information letter to the founders with activity codes upon submission of the corresponding statements(it is prohibited to send it by mail, only a personal visit to the office). In response to the application, a receipt is given, which must be paid at a branch of Sberbank of Russia.

After this, within one to four working days for legal address society will receive an information letter with the necessary codes. In some regions, Rosstat cooperates with local tax offices. Therefore, sometimes the Federal Tax Service issues the applicant a letter with OKVED codes along with the rest of the documentation. As already mentioned, late submission of information about changing the activity code is punishable by a fine.

The need to pay state duty

The founders are required to pay a fee to the state if they had to draw up new version charter. Its size will be 800 rubles. If the code is added without changing the bylaws, then no fees will be paid when filing the P14001 application.

Important! Applications regarding changes in activities must be certified by a notary and the director of the enterprise.

Reasons for refusal to change activities

The main reasons for refusal when changing activities:

1. Indication of the code in the application according to the old rules is three digits. Since 2013, it has become mandatory to fill in the code using four digits.
2. Errors in filling out the application and other documents.
3. Submission of an application and documentation by a person who does not have the authority to do so (without a notarized power of attorney).
4. An attempt to register a code for an activity prohibited for an LLC.

Features of changing activities under different tax regimes

Special tax regimes have restrictions on types of activities; therefore, if a new main or additional activity conflicts with the list of permitted tax regimes, then the organization is obliged to change it to a more suitable one. The main types of business allowed for LLC tax regimes:

Important! The specified list of permitted activities for UTII is recommended. Each region has the right to “cut it down”.

Current issues

Question #1: Is it necessary for the director of a limited liability company to deal with the issue of changing the activity code?

Answer: No, this deed can be obtained by a private person by first issuing a notarized power of attorney for him.

Question #2: What deadlines must be met in order not to be fined for late provision of data on changing the OKVED code?

Answer: No later than three days from the date the meeting of participants made a decision to change the main activity or add an additional direction.

Question #3: What is the amount of the state duty for filing an application to the Federal Tax Service to change the type of activity of an LLC?

Answer: If you had to change the charter for this, then the state duty will be 800 rubles. If the statutory document remains the same, then no fee will be charged. However, you will have to spend money on providing an extract from the Unified State Register of Legal Entities and newsletter from Rosstat, as well as for notary services. Since certification of submitted documents is mandatory.

Question #4: What is the difference between an application form P13001 and P14001?

Answer: The first document is submitted by representatives of the LLC whose charter document has changed due to a change in activity, the second - by those whose version of the charter remains the same.

Question #5: A veterinary clinic operates under my supervision at UTII. Is my OKVED activity code suitable for transferring a company to the simplified tax system? Or should I switch to OSN?

Answer: Yes, it does. Your line of work is not unauthorized for either the simplified mode or the main one. But when you switch to OSN, the taxation of your income will become more burdensome.

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

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

A 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 specify the types of activities that are planned to be added, it is necessary to include them in the constituent document by adjusting it. The algorithm of actions in such a case is as follows:

• Holding a general meeting.
• Amending the charter and presenting it in an updated version.
• Sending an application to the registration authorities in form P13001.
• 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 the show necessary documents registration of changes takes up to 5 working days (Clause 1, Article 5 of the Federal Law “On State Registration...” dated 08.08.2001 No. 129).

Decision to change the OKVED codes of LLC, minutes of the general meeting

According to Art. 39 Federal Law “On Societies...” dated 02/08/1998 No. 14, a decision is formalized when the company consists of only 1 participant, who makes it. To certify the decision, the signature of the founder and the seal of the organization are sufficient.

If there are more participants, a protocol is drawn up instead of a decision. To do this, an extraordinary general meeting is held (Clause 1, Article 35 of Law No. 14-FZ) on how to change the main activity of the LLC. A protocol reflecting the consent of all participants to change 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 therein (without specifying them), the procedure for changing OKVED codes changes. The main differences are:

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

Considering that there is no need to submit an updated version of the charter and a receipt for payment of the state duty, the procedure is significantly simplified, since it turns out that it is possible to add a type of activity to an LLC by submitting only an application on form P14001. This is the only document that is required to be submitted to the registration authorities in such a case.

Filling out P14001 when changing OKVED LLC codes, sample

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

The General Director must fill in the following information:

• page 1 of the application;
• sheet N page 1 (listing of activities that are planned to be added);
• sheet N page 2 (listing 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 out several sheets H of the application (in this case, blank pages should not be numbered or printed).

In order to add an OKVED code to an LLC, it is necessary to notarize the application, after which it is submitted to the registration authorities. The need to pay state duty in this case absent. A sample application is available for download on our website.

Deadlines for making changes, responsibility for violating them

An application in form P13001 or P14001 must be sent to the Federal Tax Service no later than 3 days after a decision is made or a protocol is drawn up on changing the main OKVED code or any of the additional ones (Part 5 of Article 5 No. 129-FZ). Registration of changes takes 5 days. The procedure for making changes to data on the types of activities of an 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 manager may be brought to administrative responsibility according to Art. 14.25 Code of Administrative Offenses of the Russian Federation:

• in case of violation of the deadline for filing an application (Part 3);
• if during the inspection by the relevant authorities, added types of activities are discovered, 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.

It is necessary to change the main OKVED code from 74.84 (Provision of other services) to 72.20 (Development software and consulting in this area). How to do it? Where to contact? To which funds and how to report a change in OKVED?

Add via service the new kind activities are not allowed, because This is not provided for by the tax authorities. This can only be done electronically through the Federal Tax Service service using the following link. (I note that electronic signature issued in the service for the specified service by the Federal Tax Service is not suitable, because 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 with a list of attachments. Additionally, to change the main OKVED code, you need to declare these changes by submitting a tax application on form P14001. Recommendations for filling out Form 14001 can be found in the attachment. Amendments to the information contained in the Unified State Register of Legal Entities usually occur in accordance with the procedure established 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 general meeting participants. Based on the results of such a meeting, a protocol is prepared, which reflects the main provisions for the changes. If there is only one participant in the company, then he makes a decision and prepares it in the document Decision of the Sole Participant. 1.3 Prepare documents for submission to tax office A statement must be added to the protocol or decision to notify the tax office of changes. If other constituent documents are changed, they must also be attached to the list of submitted documents. 1.4 Have a notary certify the signature on the application for amendments. The protocol or decision states who should be the applicant for 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 presents them to the notary. The notary certifies the applicant's signature on the application form. 1.5 Submit documents to the tax office Government duty behind state registration changes made to constituent documents legal entity 800 rub. Payment details must be obtained from the tax office. In some cases there is no need to pay a fee. Documents must be submitted within three days from the moment of making changes to the LLC. The tax inspector is obliged to issue a receipt of documents, which will list all the documents submitted by the applicant to the Federal Tax Service. 1.6 Receive a certificate Within 5 working days, the tax office must register the changes. In fact, as a rule, it takes about 10 working 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 further clarification, I recommend that you contact legal organization, specializing in LLC registration, or specialized registrar organizations. Additionally: Let me remind you that if individual species activities must be notified to supervisory authorities, but according to OKVED 72.20, notification is not required. More details After changing the main OKVED code in the tax office, it should be indicated in the Organization Details - Registration Data. At the same time, there is no need to submit any documents about changing the main OKVED code to the Pension Fund of Russia and the Social Insurance Fund. Current as of 06/19/2015.

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 direction to their 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 had 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 best option the 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 Inspectorate, failure to do so may result in the violator being subject to 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.

In connection with amendments to tax legislation, now to determine the possibility of using tax benefits it is necessary to apply codes from the new classifier.

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 officials. Information on new details of the Charter and data on the change of code/codes must be entered;
5. receiving ready-made 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 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 attracting general director enterprises 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.

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