Why notify about changing, adding or deleting codes?
The registers of the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs indicate information about the types of economic activities engaged in by legal entities and individual entrepreneurs. A change of OKVED must be registered. Working with unregistered code is subject to a fine in the amount (Article 14.25 of the Code of Administrative Offenses of the Russian Federation):
- 5,000 rubles - if the change was announced untimely;
- from 5,000 to 10,000 rubles - if they did not declare a change in OKVED.
If you decide to add, change codes or replace the main type of economic activity, submit an application to change the OKVED for individual entrepreneurs in 2021 and do this within three days after the changes are made.
How to apply
After making a decision on changes in activities, the merchant must notify the tax office within three days and fill out an application in format P24001. The most likely way is to personally come to the Federal Tax Service with a completed copy of the petition and a package of documents (see above), sign it in the presence of an inspector. And on the sixth day after submission, if the decision is positive, you will also personally receive a new Record Sheet with the changes made in paper form and by email.
There are other options for submitting an application:
- through the principal;
- by mail, but there is a risk of not meeting the deadlines, since mailing will take up to 10 days;
- at the MFC (in person or by proxy);
- on the Internet using a service that registers individual entrepreneurs or through a single portal of government services.
How to add or remove code
The general rules for organizations and individual entrepreneurs are:
- Choose new codes.
- Decide on the shift and the main OKVED that brings the maximum income.
- Fill out an application for opening OKVED for individual entrepreneurs using form P24001 and for LLCs using form P14001.
- The printed application form must be filled out in capital letters. Font Courier New, 18. If filling out by hand, write in capital letters. Use black pen only.
- Abbreviations are allowed for the names of locations - streets, avenues. The list of available abbreviations is presented in Appendix No. 2 of the instructions for filling out the application.
- You cannot print the form on both sides of the same sheet.
- The second section of sheet G is filled out by a specialist from the Federal Tax Service.
Instructions from ConsultantPlus will help you fill out the application correctly.
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What you need to know when filling out p24001
To add new directions to the activities of your business, you need an application for an OKVED form and a sample of filling out 2021 for individual entrepreneurs can be downloaded for free on the Unified State Register of Entrepreneurs website. The form itself is located in an Excel document, and the instructions for filling it out are in a PDF file. Therefore, the computer must have Microsoft Office and Adobe Reader software, respectively.
The document must be filled out by hand with a black ballpoint pen, and the letters must be printed, capitalized and legible. Notes and corrections are not permitted. Information is entered using printed or handwritten form.
Tax authorities do not accept form p24001 for individual entrepreneurs, printed on both sides of one sheet.
The printed application must be filled out in black Courier New font, 18 points high. This is necessary so that the tax authorities’ software can subsequently recognize the written information. Editing the form in the form of changing cells or the location of fields is not allowed. In addition, it is permitted to use software that leaves a two-dimensional barcode on the document when printing form p24001.
The design option has been selected, it’s time to write an application to amend the OKVED IP 2021.
In order not to rewrite it in the future, you should familiarize yourself with the basic requirements for filling out each sheet:
We recommend you study! Follow the link:
5 options for adding an activity code for individual entrepreneurs
- It is not allowed to enter several characters or letters into one cell of the application, regardless of the choice of filling out the form;
- document field values are entered from left to right;
- data is entered in Russian, in block letters;
- information consisting of several words, numbers or symbols, which is written together, when filled out in a familiar place, is entered without skipping cells; If text consisting of several words, numbers or symbols is entered into the cells, then when filling it is separated by one empty cell.
Sample:
L | E | ABOUT | N | A | R | D | ABOUT | D | A | IN | AND | N | H | AND |
The completed form is submitted to the tax office within 3 days, after the first operation is completed, otherwise the individual entrepreneur will be fined 5,000 rubles. The state duty for adding OKVED is not charged to an individual entrepreneur.
Form p24001 consists of 9 alphabetically numbered pages. Of which, in order to submit an application to expand the scope of activity, it is necessary to fill out the following sheets: title, E1 and G. Other forms that do not need to be filled out are not provided to the tax authorities.
Title page
The first page of form p24001 is the title page. It contains basic information about the individual entrepreneur.
The detailed filling of all columns is described below:
- Serial number. At the top of each page its number is written. Due to the fact that as many as 3 cells are allocated for this, they all fill in. Enter zeros in the first two cells, and “1” in the last number.
- OGRNIP. Individual entrepreneur state registration number. All cells must be filled in.
- Full Name. Each indicator is entered in the corresponding familiarity field. If the last name of an individual entrepreneur has changed, then you should write the one that is correct at the moment.
- Application submitted. Due to the fact that the purpose of the form is to obtain a new code, we always enter the number “1” in the cells.
- The spaces at the bottom of the page remain empty; they are intended for the inspector's mark.
Below is an example of how to fill out form p24001 when adding an OKVED IP title page.
Sheet E1
Sheet E includes two pages E1 and E2, while to add the OKVED code, you do not need to fill out E2.
Filling:
- We indicate the serial number of the page. Now it will be "002".
- Code of the main activity. It is filled out only if it has changed, and the previous OKVED does not become the main one. If it remains the same, then we do not fill in the line.
- Codes of additional types. They are taken from OKVED-2; tax authorities will not accept information taken from OKVED-1 for consideration. They are written from left to right, starting from the first left cell. The application form contains 48 different types of activities. When entering them, indicate at least 4 digits of each code. When filling out the cells, there is no need to duplicate previously valid codes.
For certain types of activities, a license is required, without which even a registered OKVED does not allow work in this direction.
Below is form p24001, a sample for filling out when adding OKVED 2021 for individual entrepreneurs.
If the new activity code is related to medicine, education or social services, then a certificate of no criminal prosecution must be provided to the NI.
Sheet J
The final stage in filling out the form for individual entrepreneurs for OKVED is the last sheet J. Unlike the first two pages, it must be filled out only by hand.
When filling it out you need to know:
- We indicate the serial number of the page “003”.
- FULL NAME. Provide the last name, first name and patronymic of the person who provides the documents to the tax office. It is allowed to enter information about several applicants.
- The empty cell indicates the number to whom the decision result will be given, where:
№ | Decoding |
1 | only individual entrepreneur |
2 | Individual entrepreneur or person to whom the power of attorney is issued |
3 | if the response is sent by mail. |
- Contact details. Enter the telephone number without spaces or dashes. The landline number is written with an international code. Symbols in the form of brackets and a plus sign are entered in different cells.
- Email. The email address is written if the form is submitted online. Such a statement is certified by digital signature.
- Applicant's signature. The individual entrepreneur is signed.
- Clause 2. To be completed by a tax officer.
- Information about the person who confirmed the validity of the signature. If p24001 is submitted personally by the individual entrepreneur, it does not need to be notarized.
Below is an application to change the OKVED IP in the 2019 form, a sample of filling out the sheet “F”.
We recommend you study! Follow the link:
How many OKVED codes can be specified when registering an individual entrepreneur and which ones?
So, when 3 sheets are completed, they are combined into one document. A paper clip or stapler is suitable for this. Since 2013, the mandatory firmware of the form has been abolished. A package of documents is submitted to the inspection body where the individual entrepreneur was registered.
What application should an individual entrepreneur fill out?
Entrepreneurs fill out form P24001. They enter information into the title page, sheets E and G. To add codes, information is entered into sheet E on page 1, to exclude - sheet E on page 2. To change the main one, the old OKVED is indicated in sheet E on page 2, and the new one on page 1. Section 1 of sheet G contains information about the applicant; sections 2 and 3 are not filled out.
Filling example:
Which pages in form 14001 must be filled out?
In all cases, the title page and page “P” with the applicant’s data are completed. There will be a different filling template for each case; we will tell you what other pages need to be filled out when changing various information.
- Change of general director of the LLC. Sheets “K” are filled out for both managers – the previous and the new. The applicant is the new director.
- Change of legal address of the company. The new address is indicated in sheet “B”, the form is signed by the current director of the LLC.
- Change of activity codes according to OKVED. The data is entered into sheet “N”, and if you only add codes, then page 1 is filled in, and if you only exclude, then page 2. If you simultaneously exclude and add OKVED codes, both pages of sheet “N” are filled in. You only need to select new codes from OKVED-2, even if the company was initially registered according to OKVED-1. The director reports changes in activities.
- Notarized sale of shares in LLC. One of the sheets for participants according to the category (Russian or foreign company, individual, subject of the Russian Federation) “B”, “G”, “D”, “E”. The applicant is the seller of the share.
- Withdrawal of a participant from the society. If the share of a retired participant is distributed within a month, then the same sheets are filled out as when selling a share, and information about the transfer of the share and its distribution is reflected in sheet “3”. In the case when the share is not distributed within this period, form P14001 is submitted twice: for the first time, sheets for the retired participant and sheet “Z”, and the second time – sheets for the participants-co-owners of the share and also sheet “Z”.
- Correction of erroneous information in the registry. In this case, the title page indicates the number of the registration entry that needs to be corrected. Other sheets depend on the nature of the error: sheet “A” on the name of the legal entity; sheet “B” if there is an error in the address; sheets “B”, “D”, “D”, “E” according to the category of the participant; sheet “K” for information about the director; sheet “P”, if the amount of the authorized capital is incorrectly indicated.
filling out in 2021 (New form P14001) it is more logical for each type of change in the LLC:
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What application should an LLC fill out?
Legal entities use form P14001. Organizations fill out the title page and sheets H and R. The number of pages depends on the volume of changes being made. By analogy with an individual entrepreneur, to add a type of economic activity, fill out sheet H on page 1, to exclude - page 2, and to change the main one, indicate the old code on page 2, and the new one on page 1. Sheet P is intended to reflect information about the applicant.
Completed:
Making changes to information about individual entrepreneurs
Changes to information about individual entrepreneurs contained in the Unified State Register of Individual Entrepreneurs are made by submitting an application in form P24001. Using this form you can change the following data:
Application sheet | Data |
Sheet A | · Full name, including using the Latin alphabet · Floor · Birth information The specified data may not only change, but also be clarified due to a previously made error. |
Sheet B | Information about citizenship, as well as about the country of which the individual entrepreneur is a citizen. |
Sheet B | Address information, for example due to relocation. |
Sheet G | Information about an identity document, for example, due to loss. |
Sheet D | Information about a document permitting temporary or permanent residence in the territory of the Russian Federation for foreigners. |
Sheet E | Information about codes according to the OKVED classifier |
Sheet J | Does not change the information, it indicates the method of obtaining the result from the inspection |
As you can see, a lot can be changed or clarified; there can also be many reasons for this.
Where to submit
Inspectorate of the Federal Tax Service
The entrepreneur submits an application for a change in types of economic activity to the territorial inspectorate with which he registered the individual entrepreneur. You must have your passport with you. The entrepreneur signs form P24001 in the presence of the inspector.
Another option for entrepreneurs is through a personal account in the special Federal Tax Service service for individual entrepreneurs. In LC, online submission of form P24001 is available for changing types of activity, but you will need an enhanced qualified digital signature.
Legal entities must have form P14001 certified by a notary. The necessary documentation is submitted to the tax office at the place of registration of the organization. Package of documents:
- when making changes to the charter - P13001, the decision of the founder or the protocol of the company's participants on changes to the charter, 2 copies of the new charter, a receipt for payment of the state duty;
- without entering information into the charter - P14001, a decision of the founders or a protocol of participants on changing types of activities.
MFC
Both entrepreneurs and legal entities have the right to submit documents to change types of economic activity to the nearest MFC “My Documents”. The same documents are provided to the MFC as to the Federal Tax Service. The entrepreneur signs the form P24001 in the presence of an MFC specialist.
IMPORTANT!
If the application is not submitted personally by an individual entrepreneur or the head of an LLC, then a power of attorney for the representative, certified by a notary, will be required.
Public services
Submitting an application through the State Services portal is available for both individual entrepreneurs and legal entities. The function is available in the ".
Choose non-electronic services, decide on the required service and fill out an electronic application. The documents will have to be submitted in person to the selected department, MFC, or by mail in a letter with a list of attachments and delivery notification.
We submit documents ourselves
Just 3 steps:
- New forms do not need to be notarized. Print out all the necessary sheets of form P24001, sheet G is signed by the registration authority when submitting documents.
- Take copies of your passport, TIN, registration certificate and document confirming the change of surname (if it has changed). Now you can go to the registration office with your passport.
- Having accepted the documents, the inspector will give you a receipt, according to which in five days you will be able to receive documents on making changes to the Unified State Register of Individual Entrepreneurs.
Changing types of activities of LLC (OKVED): step-by-step instructions
Step 1: determine the required codes according to OKVED-2. If you choose a different classifier, you will receive a refusal to make amendments. To avoid mistakes in searching for new codes, we recommend that you seek help from specialists.
Step 2: Determine the application form. For an LLC, changing OKVED can be done in two ways:
- P13001, if it is necessary to change the charter of the company (when it defines an exhaustive list of occupations and does not provide for the possibility of adding them);
- P14001, if the charter remains the same (in this case, payment of state duty is not required).
For individual entrepreneurs, the application is submitted using form P24001.
Step 3: Develop meeting minutes or a decision to change activities. This decision should clearly define three points:
- what new codes are being added, what they are (main or additional). The designation is written in numerical format;
- whether appropriate amendments are made to the organization’s charter;
- who will be responsible for this event (director or trustee).
The three-day period determined by law before imposing a fine is counted from the date of signing the decision.
Step 4: fill out the application in the chosen form and have it notarized (this is a mandatory condition, regardless of who is appointed authorized to change OKVED codes).
Step 5: submit the documents to the Federal Tax Service. You need to choose a specific tax authority based on where the company was registered. You can also use the services of the MFC, which determine the appropriate authority for filing an application. Before sending it, check that all necessary papers have been collected:
- a signed decision or minutes of the general meeting;
- a notarized application according to the sample;
- amended charter or annex to it (2 copies);
- receipt for payment of state duty.
Change of OKVED in 2021 - the required payment details can be found on the website of the registration authority.
Step 6: receive an updated extract from the Unified State Register of Legal Entities (USRIP - for individual entrepreneurs). Within five working days, the registering authority will make all necessary changes to the register. If there was a change in the main type of activity, then you will also receive a new copy of it with the INFS seal. To avoid mistakes when choosing OKVED codes, developing a solution, and also to avoid fines for violating deadlines, we recommend turning to professionals. Our company has been operating on the market since 2001, so you can completely rely on us. Affordable prices and attentive employees will take care of all the worries about changing the type of activity of an individual entrepreneur or LLC.
Application on form P14001 for an LLC An application on form P14001 is filled out and submitted to the Federal Tax Service to make changes to the LLC. Form and sample 2021, as well as recommendations for preparing the document.
After state registration, information about the created LLC is entered into a special register - the Unified State Register of Legal Entities. During the course of business, information included in the official register may change, and this must be reported to the tax office. If the changes do not affect the text of the charter, then form P14001 is submitted, and if they change, then this is reported using form P13001.
Reasons for changing OKVED LLC
When registering an LLC with the tax authorities, each future entrepreneur is required to select an OKVED code (or codes) - that is, indicate exactly what types of activities his company will be engaged in. However, life often makes its own adjustments to our plans - and no one is immune from this, even the most experienced businessmen.
So, in what cases may it be necessary to change OKVED? Based on practice, we can say that most often an official change in the types of activities of an enterprise occurs in the following cases:
- Change of the main type of activity (for example, if one of the additional OKVED codes becomes the main one);
- Expansion of the company's activities;
- Transfer of the enterprise to a new owner who plans to “restart” the LLC, etc.