Application for change of main activity How to change the main type of activity


Encodings and abbreviated names constantly catch the eye of those who conduct business activities. One of the varieties of such encodings is . So the general classifier of species is designated economic activity. Further registration actions largely depend on which code the entrepreneur chooses.

The right choice will be made easier thanks to several available recommendations from experts. Among them main principle- an approach when the general goes first, and then the particular. There is the easiest way:

  • the choice begins with the definition of the main field of activity
  • after that go to the definition of the corresponding section
  • followed by subclass, class and subclass
  • the following are group and subgroup
  • finally, the activity itself is defined along with the immediate code

For individual entrepreneurs, it is necessary to determine the type of activity from which the largest. According to OKVED, it is she who becomes the main one. But you can choose additional types of codes. It is acceptable to use special classifier applications if difficulties arise. Licensing is required for some types of activities.

Internet services in order to select codes in automatic mode are available for mastering by each user. Enough to enter keyword associated with the proposed activity. The next step is to form a list with codes from which the appropriate option is selected.

Ability to change OKVED codes for individual entrepreneurs

The entrepreneur must prepare a certain package of documents if it is necessary to change information about the codes. The list of actions will look like this:

  1. First, fill in the prescribed form.
  2. Next comes the selection of codes for the main and additional types of economic activity.
  3. The individual entrepreneur must also complete an application with information about himself. Then the documents are sent to tax office.

Changing codes for IP: procedure


Adding a new activity to existing ones

It is important to decide for which code the addition is required. Only after that you can start filling out the official application form P24001. The application is given to tax officials.

Step-by-step instructions for filling out:

  • filling - mandatory requirement to page 001. Other sheets optional
  • foreign citizens enter their information in sheet A in the case when they change their full name
  • sheet B is needed for those who change citizenship. Individuals are responsible for providing a face
  • sheets D and D are needed for foreigners and those who have not received citizenship
  • two parts make up sheet E. In the first section, you must indicate OKVED codes that are added. In the second - codes that require an exception

The sheet, which is indicated by the letter J, also becomes mandatory. personal signature, data for contact with the applicant. Notaries, together with tax inspectors, fill out sections, which are indicated by the numbers 2 and 3.

Documents and submission rules

There is different ways in order to send an application to the tax authorities:

  • confidant
  • by mail
  • on one's own

Certification by a notary is not necessary if the individual entrepreneur submits it independently. Then the tax inspector is only required to sign on sheet G. A copy of the passport and also be sure to present it to the tax service. If necessary, a set of documents is shown to confirm the legality of the change of surname.

The receipt is issued to the applicants after the acceptance of all documents. Papers confirming the amendments to the USRIP must be issued a maximum of five days after applying to tax service. The receipt indicates the date when everything was received.

A power of attorney is required if an intermediary is involved in the process. Then a copy of the passport together with the application is certified by a notary. Documents are signed in any case. Firmware is required.

The main activity according to OKVED

This issue requires a particularly careful approach. Tariffs developed for the main activity are used in order to protect employees from accidents with insurance. The more dangerous the work is, the more expensive the insurance will be.

To confirm that the activity complies with the codes, documents must be submitted by April 15 of the year following the reporting period. Organizations must annually draw up such a package of documents. IP employers need this only if there are changes in the main activity.

The main activity is that from which the maximum benefit is obtained. In the absence of an application, setting tariffs becomes the right of employees, and then the cost is really overstated. The relevance of excessively specified codes is lost.

Terms and possible penalties

The main thing is that every entrepreneur and manager promptly informs the tax authorities about all changes that are related to the main activity. If the application is submitted a second time later than the deadlines specified in the legislation, then the activity may be suspended for a period of 1 to 3 years.

In case of a single violation, a fine equal to 5-10 thousand rubles is imposed. Now 1 year is the period for which an individual entrepreneur can be held liable.

Economic activity codes are needed in order to obtain certain statistical data. It helps, for example, government bodies understand what the new economic entity will do. The entrepreneur will be denied if the application contains incorrect codes.

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To introduce additional types of activities, an entrepreneur must submit an application to add OKVED for individual entrepreneurs. Such a need may arise when expanding a business or reorienting to new areas of work.

Filling out an application for amendments to the USRIP

All codes of economic activity of an individual entrepreneur, which he indicated at the time of registration, are contained in the USRIP. To supplement this list, you need to make changes to the state register. In order to add OKVED, a special form P24001 is provided.

Economic codes do not affect the tax regime and the tax rate applied by the entrepreneur, they do not affect the amount of fixed contributions to the PFR, as well as the number of reporting forms to the Federal Tax Service and extra-budgetary funds. The only thing that can be affected by the main activity is the rate of insurance premiums to the FSS for injuries: the higher the risks associated with the business, the higher the rate.

If an entrepreneur intends to make a one-time transaction within codes that are not registered in the USRIP, then it is not necessary to make changes to the register. But if he plans to engage in a new type of business all the time, then the list of codes must be supplemented strictly. It is especially important to indicate new codes in a timely manner in three situations:

  • IP is going to engage in export-import operations;
  • the new activity is among the licensed ones;
  • The individual entrepreneur plans to switch to a new direction of work on UTII or acquire a patent.

An individual entrepreneur must submit an application for adding OKVED within 3 days after the start of the relevant activity. When doing business outside economic codes, a businessman may be fined 5,000 rubles.

A sample of filling out the form can be found in the Federal Tax Service at a special stand, but usually working with the document does not cause serious difficulties for entrepreneurs. Let us consider in more detail how to fill out an application for the extension of OKVED for individual entrepreneurs.

The title page of the form is mandatory. It is necessary to indicate the full name of the entrepreneur, TIN, PSRNIP and the basis for providing the form (1 - for making changes). The remaining sheets in document P24001 are filled out only if necessary.

Sheets A-D are filled out only by foreign citizens, stateless persons. When expanding the types of activities in the application for adding the OKVED code, sheet E is filled in. This sheet consists of 2 sections: the first section indicates the new OKVED codes, and the second - those that need to be excluded.

Sheet G is filled in by all entrepreneurs without fail. Here the applicant confirms the accuracy of the specified information, indicates his contact details (telephone and email address) and the method of obtaining the amended extract from the USRIP.

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Ways to submit documents

An application for adding OKVED codes for individual entrepreneurs can be submitted in several ways: independently at the registration center of the Federal Tax Service, by mail or with the help of an intermediary. When submitting the form in person, an entrepreneur must have a passport, TIN and OGRNIP with him. In this case, notarization of the document is not required, and the tax inspector himself puts a mark on sheet G.

After submitting the form, the entrepreneur must receive a receipt for receiving the documents.

After 5 working days, the applicant will receive an extract from the USRIP containing additional OKVED, one of the methods chosen by him.

When submitting documents through an intermediary, you will need a notarized power of attorney and a form certified by a notary.

When sending an application by Russian mail, you must fill out 2 attachment lists and send it valuable letter. One description is to be kept.

To be able to officially engage in certain activities, individual entrepreneur is obliged to record them properly in the territorial tax authority and statistics authorities. In the event that during the period of operation of the IP decides to expand its scope of activity, in a different direction than that recorded in the registration documents when opening the IP, the IP is obliged to notify the relevant control and accounting authorities about this. Let's find out how to change the type of activity according to OKVED.

The storage of all data on the activities of an individual entrepreneur is carried out in the Unified State Register of Individual Entrepreneurs (ERGIP). In the course of the work of the IP, information about entrepreneurs may change. Then there is a need to amend the EGRIP. All registration and amendment provisions are contained in federal law No. 129-FZ of 08.08.2001 "On State Registration of Legal Entities and Individual Entrepreneurs".

Organizations and individual entrepreneurs who did not timely report changes to OKVED codes to the registration authority are liable administrative responsibility, under Part. 3 Article. 14.25 Administrative Code of the Russian Federation. This offense is punishable by a warning or an administrative fine. The amount of the fine in 2015 is 5,000 rubles.

Important: The USRIP extract indicates the type of activity according to the OKVED code, which contains three digits (XX.X subclass), which means that the entrepreneur can engage in entrepreneurial activity in the field of activities specified in the group of this subclass (XX.XX group).

For example, an IP has OKVED 47.2 - Retail trade in food, drinks and tobacco products in specialized stores. This means that he can engage in entrepreneurial activities in the field of other groups of this subclass:

47.21 - Retail sale of fruits and vegetables in specialized stores.
47.22 - Trading retail meat and meat products in specialized stores.
47.23 - Retail sale of fish, crustaceans and mollusks in specialized stores, etc.

If an individual entrepreneur decides to open another direction in his activity, for example, “the provision of services to hairdressers and beauty salons”, then he needs to add additional activities. For this you need:

  1. Select the appropriate OKVED.
  2. Complete application P24001, sheet E, page 1.

If necessary, an additional type of activity should be excluded:

  1. Select the activities to be excluded.
  2. Fill out application P24001 sheet E, page 2.

If necessary, change the main activity:

  1. Enter the new code in the application P24001 sheet E, page 1 in the column "Code of the main activity."
  2. Enter the previous code in the application P24001 sheet E, page 2 in the column "Code of the main activity."
  3. If you need to leave old code the main type of activity, enter it as an additional one in "Sheet E, page 1" of application R24001 in "Codes of additional types of activity".

General requirements for filling out the application P24001

1. Only sheets in which changes are made are filled out. Blank sheets of the application do not need to be numbered and printed, i.e. if only types of activities are added, then it is not required to print an empty “Sheet E, page 2” of the application.

2. If the application is filled out manually, the filling is done with a black ink pen. All letters must be in capital letters. Filling using software must be in capital letters in 18 point Courier New font.

3. On Sheet G of the application P24001 “applicant's signature” and F.I.O. The applicant's application must be completed by hand in black ink. These fillings cannot be done in advance: they are done only when applying directly for state registration in the presence of a tax inspector.

4. Code of the main activity can be only one. Codes of additional activities are filled in line by line from left to right.

5. When adding additional activities, you do not need to enter existing ones.

6. You can not print the application double-sided printing of documents.

7. Application sheets must be fastened with a paper clip or stapler. The requirement to flash the application has been canceled today.

8. There is no fee for state registration of IP changes.

You can apply for registration of changes by visiting the tax registration authority in person. In this case, you must provide:

  • statement;
  • passport;
  • copies of certificates of entry into the register;

In the case of submission of documents by a representative, it is necessary to notarize the application.

After accepting the application, the entrepreneur is required to issue a receipt on receipt of documents by the registering authority.

After five working days, upon presentation of a passport and a receipt, the entrepreneur will receive a record sheet of a single state register individual entrepreneurs (EGRIP), indicating changes in the information about the individual entrepreneur.

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Starting his business, an individual entrepreneur selects from the table of the classifier of OKVED codes those types of activities that he plans to engage in. And although their number is not limited by law, it is still quite often necessary to add new activity codes with subsequent registration of changes with the tax authorities.

Main steps in the process of adding an economic activity code

The requirements for registration of changes and the procedure for introducing a new code of entrepreneurial activity are regulated by tax code RF. The procedure for adding a new type of activity can be represented by several stages:

  1. Selecting a code from the OKVED list.
  2. Filling out an application.
  3. Submission of an application.
  4. Obtaining supporting documents.

Code selection

The code is selected according to the OKVED classifier (All-Russian classifier of types of economic activity). Moreover, only the OKVED-2 classifier or OK 029–2014 is currently used. It was put into effect by order of Rosstandart No. 14-st of 01/31/2014.

Currently, only OKVED2 (OK 029–2014) is used to designate economic activity codes.

It should be taken into account that transition period, when it was possible to use codes from the old OKVED classifier, has now ended. In order not to make a mistake and not apply the old code instead of the new one, you can look at the transition table created by the FTS specialists.

Entrepreneurs who registered their activities before the latest changes in OKVED are not required to change the old codes of their activities to new codes or report this to the tax office. However, the new classifier may not have an analogue of the old code at all. In this case, the entrepreneur will have to write an application to tax authority and go through the entire process. True, there is no punishment for using the code in the old edition.

But the addition of new code must be approached with all seriousness. All codes in the classifier are divided into 21 sections and are indicated by Latin letters from A to U. These letters are not used to designate the codes themselves. The code is encrypted in a series of numbers placed in pairs and separated by a dot between the pairs. The code denoting a specific type of economic activity contains from 2 to 6 digits. The activity code for IP should not be less than 4 digits.

When choosing codes, a novice entrepreneur often makes a mistake: he unnecessarily narrows the scope of his business. This leads subsequently to the need to add new codes. Theoretically, it is possible to enter any number of OKVEDs in the registration application, of which there are more than 2 thousand in the classifier. The page contains the names of 57 codes, but there may be several such pages. In practice, an entrepreneur, guided by common sense, enters no more than 20 codes characterizing the directions of his business.

And you should also remember that many activities require special permits or licenses. This, of course, will not prevent them from being included in the list of codes, but it will be possible to work in these areas only if there are appropriate permits.

With even greater care, one must approach the choice of the main activity code: it can be only one. This is primarily due to the accrual of contributions to the FSS of the Russian Federation, the amount of which directly depends on specific types activities. For example, the higher the risks of damage to health during work, the higher the insurance premiums will naturally be.

And of course, we must not forget that some activities are prohibited for individual entrepreneurs. For example, this applies to the manufacture of medicines or to many jobs in the production and repair of weapons and military equipment. And to perform some work, in addition to a license, other documents may also be required. For example, to work in the field of upbringing and development of children, you must have a certificate of no criminal record.

Remember that it is necessary to coordinate the planned activities with the chosen method of taxation

Making an application

To make changes to the codes of economic activity recorded during registration and entered in the USRIP register, and, in particular, to add new codes, an application is submitted to the tax office in the form P24001. It contains 9 pages, but in case of a change in the form of adding new types of activities, only sheets 1 (title), “E” and “G” are drawn up.

On the title page in the appropriate columns are fixed:

  • Full name of the entrepreneur;
  • taxpayer identification number (TIN);
  • main state registration number individual entrepreneur (OGRNIP);
  • the reason for submitting the application (the number “1” is entered as the reason, indicating changes in information about the individual entrepreneur, including the addition of a code).

On the cover page of the P24001 form, when adding new codes, the number 1 is entered in the reason column

Sheet "E" is used to register changes in activities. It includes two pages. If an activity code is added, entries are made only on page 1. When any type of activity is liquidated, an entry on page 2 is applied. the new kind activities and at the same time eliminated the old species.

When adding new types of economic activity, page 1 of sheet “E” of the application is drawn up, where the designation of this code is entered

The last sheet to be filled out is "G". Contact numbers are indicated here, as well as the method by which the entrepreneur is going to receive supporting documents from the tax authorities.

The signature on sheet "G" of form P24001 is put only in the presence of a tax inspector or it is certified by a notary

The column with the signature indicated at the end of the application is filled in at the tax office itself in the presence of the responsible employee accepting the documents. If the papers are submitted through a trustee, then a power of attorney in his name and certification of the IP signature by a notary are required.

When filling in the error column, corrections are not allowed. Registration of records is carried out in accordance with the requirements of the Federal Tax Service. According to these rules, if applications are filled out by hand, then only in capital block letters and in black ink or black ink. When using a computer, the Courier New font is used with a height of 18 pixels.

Printing the application, as well as other documents submitted to the IFTS, on both sides of the sheet is strictly prohibited. All sheets of the application are stabbed with a paper clip or stapled with a stapler. Flashing an application is not currently required.

Applying

To submit an application in person to the tax office, in addition to it, only a passport is required. If the application is sent through a proxy or by mail, then a copy of the passport certified by a notary is submitted. In case of self-appearance of the individual entrepreneur to the inspection, the application is submitted to the registration window, and under the supervision of the inspector, a signature is put in the appropriate column on sheet “G”.

Of course, if the tax office is nearby, and the physical condition of the individual entrepreneur is good and he has enough time, then filing an application in person seems to be the best solution. If there are no such conditions, then you can resort to the services of the Federal Tax Service provided by it on the public services website.

Here, the entrepreneur registers and receives a virtual personal account, through which he carries out all the required operations.

Start " Personal Area» On the State Services portal, every businessman needs

Obtaining documents about the changes made

The fact of submitting an application to the tax authority is recorded by a certificate signed by the employee who accepted the application, which indicates which document and when it was received by him.

By the number of the issued certificate or receipt, you can track the status of processing the application on the website of the Federal Tax Service using a special service called "Information on legal entities and individual entrepreneurs, in respect of which documents for state registration are submitted.

According to the law, a five-day period is provided for checking and processing the documents submitted by the tax inspectorate. After this period, the entrepreneur can go to the tax office for a document confirming the changes made. To obtain it, it is enough to present a passport or a power of attorney in the name of the interested individual entrepreneur.

Currently, the only document issued by the tax office when adding codes is the record sheet of the Unified State Register of Individual Entrepreneurs (EGRIP). By order of the Ministry of Finance of the Russian Federation No. 139n dated March 11, 2014, the automatic issuance of an extract from the USRIP was abolished. If a businessman needs to receive such an extract, then he must fill out an appropriate application directly at the tax office or via the Internet.

It should be noted that if the individual entrepreneur in his application chose mail as a way to receive a supporting document, then the period for issuing the document increases by the time it is on the way.

A sample of the YRGIP sheet confirming the fact of entering information about additional types activities of an individual entrepreneur

The tax inspectorate has the right to refuse the IP to issue a document approving the change in the EGRIP. The usual reasons for this decision when adding new codes are as follows:

  • the application was sent to the wrong address, that is, not to the “native” tax office responsible for registering this individual entrepreneur;
  • the application is not notarized or certified with errors;
  • the application is signed not by an individual entrepreneur or an authorized person, but by an outsider;
  • errors, blots, typos, etc. were found in the document;
  • there is a judicial act prohibiting the introduction of changes.

If approval is denied, the SP may correct its errors and reapply. If the businessman does not agree with this decision of the Federal Tax Service Inspectorate, then he can be appealed within 3 months from the date of receipt of the refusal (FZ No. 129 of 08.08.2001).

The cost of adding OKVED codes for individual entrepreneurs

Adding new codes for individual entrepreneurs is completely free of charge. In this case, no state duty is paid and no other payment documents are provided either.

If the entrepreneur, in order to add or change the codes of his economic activity, resorts to the help third parties providing legal services, then he will have to pay from 3 to 5 thousand rubles.

The algorithm for adding economic activity codes for an individual entrepreneur is a fairly simple task and does not require much effort. It is enough to carefully study the procedure for passing the procedure and follow it clearly.

Consumer demand is fickle. Yesterday, the clientele was satisfied with the services of a hairdresser, and today they have gone to a neighboring salon, because a solarium has been opened there. To keep the audience, you need to make innovations in your business. But before you thoughtlessly change or expand the scope of activities, we advise you to find out how to add OKVED codes for individual entrepreneurs in 2019, since for belated changes to the EGRIP, you can get a fine of 5,000 rubles.

When to change codes

The first acquaintance of an entrepreneur with OKVED occurs at the very beginning of the journey - while filling out application 21001, which he submits to the Federal Tax Service when he opens an IP. This document includes sheet A, which is designed just to indicate the digital designations of the types of activities that the businessman plans to engage in. These are the OKVED codes.

All registration data specified in form 21001 are entered into the USRIP, and they must be up-to-date at any time. Therefore, if an entrepreneur decides to add the type of activity of an individual entrepreneur, he is obliged to notify the tax office of the changes within three days. Other changes, for example, a new surname or citizenship, the Federal Tax Service must make independently.

The entrepreneur selects a suitable code from OKVED - of the All-Russian classifier types of economic activity.

In 2016, the old classifier was changed to a new one - . You should not worry about replacing the codes added before, they will be changed without your participation.

How to pick up a new code

In the new classifier there are codes of 3 - 6 characters, but only one that consists of 4 or more digits can be used. Let's look at an example of how to add a type of activity for an individual entrepreneur engaged in fishing.

If you open the classifier, the very first code found for this type of activity will be 03.1. Since it cannot be entered into the register (3 digits), we select from those proposed below. Here are some options:

  • 11.1 - marine industrial fishing;
  • 11.2 - offshore coastal fishing;
  • 11.5 - fishing for the purpose of fish farming.

Code designations in OKVED-2 are arranged according to the same principle as chapters in scientific publication. That is, the first designation 03.1 (fishing) is divided into 03.11 (sea fishing) and 03.12 (freshwater). The first is divided into several more: 03.11.1, 03.11.2 and beyond. Therefore, if all code ciphers from 03.11.1 to 03.11.5 suit you, you can specify the one that includes them all - 03.11.

Adding OKVED IP in 2019: step by step instructions

During registration, each individual entrepreneur indicates one main activity and up to 50 additional ones. The main one is the one that brings the maximum income. It determines the tariffs established for the insurance of full-time employees against accidents and occupational diseases.

When changing the main code, the taxpayer independently sends a notification to the FSS indicating the new type of work. Deadline for this - April 15 of the year following the reporting year. You don’t need to pay taxes to the FSS for yourself, which means that an individual entrepreneur working without staff should not notify the authority about changing the type of activity.

To make changes to the registry, you must submit an application on form P24001, consisting of 9 pages. You do not need to fill them all out, each sheet is designed for a specific action:

  • The title page reflects information about the individual entrepreneur, everyone fills it out.
  • Zh is also required, but fill it out only by hand with a black pen and sign in the presence of the inspector.
  • And it is needed to change the full name and data on the birth of foreign persons.
  • B - to change the citizenship of foreign persons without a fixed place of residence in the Russian Federation.
  • D and D - to indicate information about themselves by foreign persons.
  • B - filled in by foreigners who do not have a specific place of residence in Russia.
  • The first section of sheet E is for adding OKVED.
  • The second section of sheet E is for deleting unnecessary codes.
If you want to include a new occupation in the USRIP, then you do not need to fill out the second page E. Only completed sheets are submitted to the inspection.

To add additional OKVED codes for individual entrepreneurs in 2019, follow the following step-by-step instructions:

  • Fill title page, first page E and G.
  • Print.
  • Collect documents: application, passport. No state duty is charged for changing entries in the EGRIP, so there is no need to give the inspector a receipt.
  • Submit documents to the "native" tax office.

If you need to exclude codes, fill out the title page, 2 pages F and sheet G. If you add and exclude - the title page, both pages F and G.

Step-by-step instructions for an individual entrepreneur who needs to change the main OKVED code in 2019:

  • Download form P24001.
  • Fill in the title page, both pages F and G.
  • Print.
  • Come to the tax authority with a package of documents: a passport, a completed sample application.

How to fill out an application P24001

Form P24001 is filled out by hand or on a computer. In the first case, you need to write in capital letters with a black pen, in the second, set the font to Courier New and the height to 18 points. All letters must be capital, one character is entered in one cell, the last sheet of G is filled strictly by hand with black ink.

And now consider how to fill each page:

  • The title page indicates the personal data of the entrepreneur: OGRNIP, last name, first name, patronymic, TIN. As well as the reason for submitting the document to the authority. Information must be entered without changes. That is, if the surname of the individual entrepreneur changes, you should indicate the one that is correct at the moment.
  • Each page E consists of two items: 1.1 for the main code and 1.2 for additional ones. If you add additional details, fill in only the second paragraph of the first page. If you remove the cipher - the second paragraph of the second page. If you need to change the main cipher, in the first paragraph of the first page, enter new props, and the second page is the old one that needs to be deleted.
  • On sheet G, indicate by hand your last name, first name, patronymic, contact details and select the method of obtaining documents. The signature is put in the presence of the inspector.

How to apply

In order to change the OKVED codes, individual entrepreneurs submit an application for making changes to the register to their "native" tax office. The one that registered the opening of the IP. AT major cities IFTS acts as such instances, for example, the 46th inspection in Moscow. And in the suburbs - MCF.

There are several ways to submit documents:

How to find out about the results

During the submission of documents, the inspector issues a receipt to the entrepreneur on receipt of the papers and informs the date on which he must return to the IFTS for documents. You must have a passport and an issued receipt with you.

According to the law, 5 days are allotted for making a decision on making changes to the register. But those businessmen who ordered to receive documents by mail can wait longer - up to 9 days. Additional time is spent on the delivery of the package.

Attention! Since 2014, the tax authorities have stopped issuing an extract from the USRIP to entrepreneurs, since it is excluded from the list of those subject to mandatory issuance. You can order an extract only on your own upon application. It is composed in free form so you don't need to download the form.