Notification about adding okved. Changing the types of activities of an LLC: procedure and documents

22Apr

The need for OKVED

If you decide, then you won’t be able to avoid going to the tax office. This is primarily due to the fact that it is the tax authority that exercises control over the activities of all legal entities and individual entrepreneurs existing in the country.

To simplify such control, OKVED was created. This is a special classifier that contains all allowed types economic activity. It has been operating since 2004. Those who registered earlier, by letters of recommendation The tax authorities should have voluntarily recorded at least one OKVED.

The classifier structure includes 6 digits. How more numbers, the narrower the type of activity becomes. For example, OKVED 52.22 is retail meat and canned food, and 52.22.1 is only trade in meat, including offal. In other words, if you specify a more detailed code, then you cannot sell canned food as your main activity.

Only the first 4 digits are allowed. This means that you have the right to engage in all activities that are indicated by the last 2 digits of the code.

Not every type of OKVED can be used on. For example, you will not be able to mine minerals. Therefore, it is important to indicate those OKVED codes that can be used in your case.

If the classifier type and type contradict each other, then you will have to pay a fine. You will also pay for it if, for some reason, you decide not to notify the tax authority about your change of activity.

If your main activity is related to cargo transportation, and in rare cases you have to sell stale goods, then the latter type of activity is not recorded by adding it to OKVED.

You will need OKVED to:

• Agree on the tax regime;
• Make contributions to the insurance fund (if the type of activity carries a high risk of injury for employees, then payments to the fund will be high);
• Conclude transactions with counterparties (if a potential business partner does not have a documented OKVED, and he is going to sign an agreement with you precisely according to the missing classifier, you should not become a party to such a transaction);
• Report to the tax authorities (if your main activity does not coincide with the specified OKVED, tax representatives may be interested in the affairs of your company).

How to add OKVED to an LLC

To fix the new kind activity, it must be reflected in the tax application. You can add or change the main code, or you can make an entry about an additional code that deciphers the type of activity in more detail.

In this matter there is one important nuance: whether OKVED is included in the companies. If the answer is yes, then the procedure for changing OKVED in an LLC will be easier.

In other words, if the Charter contains a line stating that the company can engage in any business that does not contradict the law, then you will not have to change the constituent document. This procedure will be free for you. You will only need to make changes to the register of legal entities (USRLE).

If the Charter does not include a new type of classifier, then you will have to change the constituent document and pay a state fee of 800 rubles. However, the process also lasts no more than three days in case of submitting documents to the tax office. You will be given back a certificate of new OKVED codes within 5 days.

To make a change to OKVED codes LLC, follow the instructions:

• Select from OKVED-2 the type of activity and the corresponding code;
• Decide on an application form for entering data for the tax office (if you are changing the Charter, then fill out, if not, fill out);
• Reflect the new data in the minutes of the meeting;
• If necessary, make changes to the Charter;
• Take your documents to the tax authority, which...

Don't forget to take with you on your tax documents:

• Solution sole founder or containing a decision to make changes;
• 2 copies of the new Charter (if necessary);
• Receipt of paid duty (if required).

The application must be previously certified by a notary. If you don’t take care of this, the tax authority will not accept your documents.

In order for a representative of a notary office to accept your application, you must provide a package of documents:

• Original and photocopy of the applicant's passport;
• Blank;
• OGRN in the form of a certificate;
• Protocol on amendments;
• Assigned statistics codes;
• Charter;
• Order on the appointment of a manager;
• The decision to create a company.

Other documents may be required. It all depends on the specific case, which the notary will tell you about.

In the application, you must also indicate the OKVED code that you will no longer use in your activities. It is filled out on the third page, and the new code is entered in the cells of the second sheet of the application.

How IP OKVED changes

The procedure for changing the OKVED ID of an individual entrepreneur or adding new ones is much simpler than in the case of an LLC. You will also need to contact the tax office.

The list of documents is as follows:

• Your passport;
• TIN form;
• Change form.

You, like an LLC, have the right to change OKVED:

• In person when visiting a tax office branch or multifunctional center;
• Through a representative (do not forget to issue a power of attorney through a notary);
• By post (attach all the necessary documents, make an inventory of them and send a registered letter);
• Using Internet services (tax service website or multifunctional center).

The procedure for making changes to the current OKVED is simple and includes the following steps:

• First, select the code you are interested in (there may be several);
• Fill out the application indicating the old and new codes;
• Submit all documents to the tax office no later than the third day after the decision to change the code;
• Within 5 days you will receive a response from the tax office about the amendments made.

If you make any mistakes when filling out the application, you will have to go through the code registration procedure again. No matter how many times during your activity you apply to change codes, each registration procedure will be free.

What has changed in 2017

In connection with the release of a new edition of the OKVED classifier (now called OKVED-2), it is necessary to make amendments to the register of legal entities and individual entrepreneurs. During the year, Rosstandart made changes to the OKVED classifier twice. Therefore, in 2018 you need to focus on its updated version, which you can download below.

The new changes cover a more expanded list of types of permitted activities. Previously, the classifier contained 2000 species, today this figure is equal to 2700. This is due to the emergence of new types of activities. Amendments are also being made in order to bring the Russian classifier to the norms of the international standard.

The procedure for submitting documents has not changed. You can check your codes on the tax website via or. If, according to the new classifier, your type of activity falls into another section, then you need to go to the tax office with all the documents necessary to make changes to OKVED.

This may happen in rare cases, since the changes mainly appeared in the form of new codes. However, if you do not visit the tax office, you may earn a fine.

• Download the new OKVED 2018 reference book

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 submitting the 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 additional types activity 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.

If an LLC or individual entrepreneur decides to engage in a new type of activity, then first of all, they need to clarify whether there is a record in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs that they can engage in this type of activity. If there is no such entry, you need to add a new OKVED.

How to add a new OKVED in 2018? Here are the step-by-step instructions:

1. Select a new OKVED code
2. Prepare an application to add a new OKVED
3. Submit an application to the Federal Tax Service
4. Receive documents from tax authority

Step 1. Select a new OKVED code

In 2018, a new All-Russian Classifier of Types of Economic Activities, OKVED 2, is in effect. Therefore, it is necessary to select the code for a new type of activity from OKVED 2. The old OKVED 1 has already lost its relevance and its use today is impossible.

Download the new official OKVED classifier for companies and individual entrepreneurs with convenient search (Ctrl+F):

Structure of the new OKVED codes:

• xx – class;
• xx.x – subclass;
• xx.xx – group;
• xx.xx.x – subgroup;
• xx.xx.xx – view.

The new OKVED code must consist of at least 4 characters. But it can also be 5 or 6 characters. For example, code 01.11 corresponds to the type of activity “growing cereals (except rice), leguminous crops and oilseeds."

If an LLC or individual entrepreneur adds such a code to their registration data, then they will be able to engage in all types of activities indicated under code 01.11 up to code 01.12:

• 01.11.1 – cultivation of grain crops;
• 01.11.11 – growing wheat;
• 01.11.12 – growing barley, etc.

But an organization or entrepreneur has the right to choose a specific type of activity - for example, 01.11.11 - growing wheat. In this case, they will not be able to use other types of activities that are recommended by code 01.11.

Step 2. Prepare an application to add a new OKVED

• for LLC: application for amendments to the Unified State Register of Legal Entities in form P14001, in which it is necessary to fill out sheets 001, P and N;
• for individual entrepreneurs: application for amendments to the Unified State Register of Individual Entrepreneurs in form P24001, in which it is necessary to fill out sheets 001, E and G.

Completing the application also depends on whether you are changing your main activity or not. If there is no change in the main type of activity, and you simply add new OKVED codes, then you must put a dash in the sheet of information about OKVED codes in line 1.1.

If a decision was made to change the main type of activity and assign a new OKVED code to it, several pages of the application are filled out:

• for LLC: page 1 of sheet N - on which the code of the new main OKVED is indicated, and page 2 of sheet N - on which it is indicated which OKVED is subject to exclusion;
• for individual entrepreneurs: page 1 of sheet E - on which the new code is indicated, and page 2 of sheet E - on which the OKVED code to be excluded is indicated.

Draw your attention to! If the organization’s Charter contains a closed list of OKVED codes that can be used, then in this case, in addition to filing an application, it is necessary to make changes to the Charter. For this you need to pay a state fee of 800 rubles.

But as a rule, most organizations prefer to indicate in the Charter in the paragraph on types of activities the phrase “and other types of activities that comply with the law.” Therefore, there is no obligation for them to edit the Charter.

Payment of the state duty for filing an application to the Federal Tax Service to add or change OKVED codes is not provided for by law.

The application is signed by the head of the organization and certified by a notary. If the application is submitted by a representative of the applicant organization, the power of attorney for him must also be notarized.

Step 3. Submit an application to the Federal Tax Service

An application to add a new OKVED code must be submitted to the tax office that initially carried out the registration legal entity. Please note that this is not the tax office in which the LLC or individual entrepreneur is registered.

List of documents required to submit an application for adding a new OKVED:

• for individual entrepreneurs: application in form P24001 and entrepreneur’s passport; if the application is submitted by a representative, a notarized power of attorney must be issued for him;
• for LLC: application in form R14001 and the decision of the founders to add a new OKVED code.

If the LLC changes its main activity, the list of documents will be larger:

• application in form P14001;
• decision of the founders to change the main type of activity;
• charter as amended (in two copies);
• receipt of payment of state duty.

Step 4. Receive documents from the tax authority

The deadline for making new entries in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs is 5 working days. After this period, the manager must again appear at the tax authority.

The individual entrepreneur will be issued a Unified State Register of Entrepreneurs with new information, and the head of the LLC will be given a Unified State Register of Legal Entities with new codes. If the LLC changed its main type of activity, it will also be given one copy of the Charter with a tax mark.

Please note that for failure to submit or late submission of an application, a fine of 5,000 rubles may be imposed on the head of an organization or individual entrepreneur.

Based Federal Law 129-FZ dated 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. The entire necessary list of information and documents to be entered into the register is provided for in the first paragraph of Article 5 of this law.

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

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

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

The fifth paragraph of Article 5 of Law 129-FZ regulates the deadlines for submitting information regarding these changes. Within three days (working days) the organization must inform the tax authority about the changes that have occurred. 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 taken into account that only those types of economic activities that meet the criteria of entrepreneurial activity as defined in Article 2 of the Civil Code of the Russian Federation are entered into the Unified State Register of Legal Entities.

Based on this, it follows that the one-time provision of services does not entail the obligation to make changes to the information on OKVED. For example, an enterprise that sells catering services discovered some leftover dishes in a warehouse and decided to get rid of them by selling them.

The procedure for making changes to 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 changes reflected in the constituent documents, then this procedure is regulated by chapter six, article 17, paragraph 1 of Federal Law 129-FZ.

The applicant submits to the registration authority an application signed by him and certified by a notary. For of this type documents are in the form of the approved form P13001. A list of OKVED codes is attached to it. The applicant is the head of the company (director or CEO etc.), who has the right to act on behalf of the organization without a power of attorney. The Unified State Register of Legal Entities already contains information about this person.

Along with the application, the following 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 current changes in two copies and a receipt for payment of the state fee.

Changing the constituent documents is necessary if they contain a closed list of types of business activity of the enterprise, and the new type of activity is not included in this list and, accordingly, in this case, conducting 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 this moment, does not oblige the types of activities to be specified in the charter and it is recommended to include in it the phrase that the company can conduct any activity not prohibited by law, and also 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.

The applicant only needs to fill out an application in form P14001, have it certified by a notary and submit it to the registration authority along with a decision or protocol on changing the information in the Unified State Register of Legal Entities. Payment of state duty is no longer required.

It should be noted that in both cases the application must be personally filled out in the approved form; the application is signed by the applicant only in the presence of a notary and his signature is certified by the notary. To certify the authenticity of a signature from a notary, a standard package of documents is required; this can be clarified in advance. Typically this is:

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

But the presence of the applicant when submitting these documents to 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, tax authority employees are required to make all declared changes in the Unified State Register of Legal Entities, issue a OGRN Certificate of amendments and provide a new extract from the Unified State Register of Legal Entities,

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

Having compared both procedures for making changes to the state single register given in this article, we see that the second option is less expensive both in time and in finance. Perhaps, organizations that have a closed list of activity codes in the company’s charter should make changes to it once regarding the list in order to subsequently 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.

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?

You cannot add a new type of activity through the service, 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 the 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 the constituent documents of a legal entity 800 rubles. 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 date of 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.

Return