How to select, change and add OKVED code in 2021

If you incorrectly select OKVED when registering an individual entrepreneur or company, you can receive a fine of 5 thousand rubles. and other troubles. In the article you will learn what the codes of the All-Russian Classifier of Economic Activities are and why they are needed. How to choose them correctly. How many codes can you specify? Answers to other questions. We recommend reading the article to the end to get complete information on the topic.

The article contains a table with suitable codes for popular freelance services. You can download it and save it for yourself.

What are OKVED codes and what are they for?

OKVED stands for “All-Russian Classifier of Types of Economic Activities” . In simple words, the state needs it to collect and process statistics on the work of entrepreneurs and companies in different sectors. When registering an individual entrepreneur or company, you are required to indicate OKVED codes in accordance with the types of activities that you plan or will conduct

. This way the tax office and other authorities understand what you are doing.

If you decide to engage in a new activity or expand the list of services, you may need to assign new OKVED codes to your individual entrepreneur or company. We'll talk about this later in the article.

Currently, Russia uses OKVED 2 codes, which began to be used in 2021 . This codification was developed by the Ministry of Economic Development of the Russian Federation and is brought into line with the classification of the European Community. The previously working OKVED1 code system was automatically converted to OKVED2 codes.

The OKVED code contains from 2 to 6 characters:

• The first two digits indicate the industry in which you intend to operate.
• The next two are the field of activity and the production process.
• The fifth and sixth are additional information characterizing the raw materials and materials used by the company or individual entrepreneur.

The economic activity codes do not indicate the form of ownership, subordination, or type of organization - commercial or non-profit.

How to add OKVED via MFC

Submitting an application through the MFC is actually no different from submitting this document directly to the Federal Tax Service.

If the entrepreneur himself came to the MFC, he will have to sign the application in the presence of a center employee. Accordingly, this should be done after the operator checks that the document is filled out correctly.

We recommend including several copies of form No. P24001 in the package of documents for a visit to the MFC. They will be useful if a center employee discovers errors or inaccuracies in the completed form. Having blank forms will allow you to immediately make the necessary corrections.

If the application to the MFC is submitted by the entrepreneur’s authorized representative, then the individual entrepreneur’s signature on this document will have to be certified in advance by a notary. The representative will also need a power of attorney certified by a notary. In this case, it will no longer be possible to promptly correct errors discovered during acceptance of the application.

REFERENCE. Not all multifunctional centers provide the same range of services. Using a special service, you can check whether the MFC accepts an application to add OKVED codes for individual entrepreneurs in 2020.

If form No. P24001 is sent through the multifunctional center, documents confirming the entry of the new OKVED code can also be obtained from the MFC (clause 3 of Article 11 of Law No. 129-FZ).

Preparing an application

As we have already said, within three working days the organization is obliged to inform the Federal Tax Service that it has started a new activity. Such a message is considered to be an application in form P14001 “Application for amendments to information about a legal entity contained in the Unified State Register of Legal Entities” (approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/ [email protected] , hereinafter referred to as order No. ММВ- 7-6/ [email protected] ).

Let's say right away that this form has a lot of attached sheets. However, you do not need to fill them all out. If we are only talking about adding OKVED codes, then you need to fill out:

— page 1 of the application;

— page 1 of sheet N “Information on codes according to the All-Russian Classifier of Types of Economic Activities” (it reflects the types of activities subject to inclusion in the Unified State Register of Legal Entities);

— sheet P “Information about the applicant” (pages 1-4).

Please note: when filling out Sheet H, you must indicate at least four digital characters of the code (clause 1.6 of the Requirements approved by Order No. ММВ-7-6/ [email protected] ). That is, when choosing additional OKVED codes, three-digit codes will not be suitable for registration.

Note that sheet H also contains page 2. It is intended to reflect the types of activities that must be excluded from the Unified State Register of Legal Entities. Therefore, if necessary, you should fill it out too. At the same time, through mutual exclusions and additions, it is possible to replace, among other things, the main type of activity (for example, make it additional).

Blank sheets and pages are not included in the application (clause 1.11 of the Requirements approved by Order No. ММВ-7-6/ [email protected] ).

Certification by a notary

As a general rule, the authenticity of the signature on the application must be certified by a notary. So, on page 4 of sheet P, the applicant personally (that is, by hand) fills out the line in which he indicates his full name, and signs in the presence of a notary (clauses 2.20.5, 7.21.6 of Appendix 20 to Order No. MMV-7 -6/ [email protected] ). There is no need to sign the application in advance.

However, there is an exception. If the application is sent to the tax office in the form of an electronic document signed with an enhanced qualified electronic signature of the applicant, then contacting a notary is not required (paragraph 5, clause 1.2, article 9 of Law No. 129-FZ).

Let us recall that the applicant for state registration of changes in the Unified State Register of Legal Entities is the head or other person who has the right to act on behalf of the organization without a power of attorney (clause 1.3 of Article 9 of Law No. 129-FZ).

Submitting an application

You can submit an application to the tax inspectorate in any way provided for in paragraph 1 of Article 9 of Law No. 129-FZ (for example, directly to the inspectorate, by mail or in the form of an electronic document). Moreover, a representative can do this if he has a notarized power of attorney.

Tax officials must register changes within five working days from the date of submission of documents (Clause 1, Article 8 of Law No. 129-FZ).

Please note: to register changes in the Unified State Register of Legal Entities, you do not need to pay a state fee (clause 2, article 17 of Law No. 129-FZ). That is, when adding OKVED codes, you only need to pay for notarization of the application. And if the applicant uses an enhanced qualified electronic signature, then these costs will not be required.

For individual entrepreneurs, the procedure for entering OKVED codes into the Unified State Register of Individual Entrepreneurs has its own characteristics. For example, an application is submitted in form P24001. If an individual entrepreneur submits an application in person, then notarization of the signature is not required.

Why is it important to choose the right OKVED codes? Responsibility for violations

Let's figure out what responsibility is provided for incorrectly selected OKVED codes, and why these codes are not just a formality.

Why is it important to choose the right OKVED codes:

• They are directly related to the type of taxation that an individual entrepreneur or organization can apply. For example, for some types of activities there are tax benefits and Social Insurance tariffs.
• Some types of activities require additional reporting to various authorities, obtaining permits, licenses or sending notifications. We will talk about this in detail later in the article.

Responsibility for choosing incorrect codes

As such, the legislation does not provide for punishment for incorrectly entered OKVED. But if regulatory authorities identify a discrepancy between the OKVED standards specified in the documents and your actual activities, they may impose a fine of 5,000 rubles and change the taxation system applied to you .

If you apply a simplified tax system, then they may try to recognize income received from activities not specified in OKVED as income not subject to the simplified tax system. Accordingly, you may be required to pay additional taxes. However, such claims can be fought off in court with the help of competent lawyers.

How to Add or Replace Code in 2021

If, in the course of its work, the LLC decides to add new codes or replace existing ones, this must be reported to the inspectorate in order to make changes to the Unified State Register of Legal Entities. Deadline – within 3 working days from the moment the decision is made (Clause 5, Article 5 of Law No. 129-FZ). If it is violated, the director will be fined under Article 14.25 of the Code of Administrative Offenses of the Russian Federation in the amount of 5,000 to 10,000 rubles.

In general, the law on LLC does not require that the types of activities that the company intends to conduct be recorded in the charter. This allows you to change or add new codes only by making changes to the Unified State Register of Legal Entities, and not by adjusting the charter.

But still, some reflect specific codes in the charter and do not indicate the opportunity to engage in other activities. In this case, it is impossible to replace or add a new code without changing the charter.

There is a unified application form for changing and adding codes. This is form P13014 (approved by order dated August 31, 2021 No. ED-7-14/ [email protected] ). It is filled out both for state registration of changes to the charter and for making changes to information about the company in the Unified State Register of Legal Entities.

To change or add OKVED codes without changing the charter, you only need an application in form P13014.

OKVED codes for freelance services that are relevant for 2019

The table below contains a list of codes (without decoding) that are suitable for various types of freelance activities. If you do not find codes for your type of activity, then below the table there is information where you can select OKVED for any organization.

Codes do not change so often, so the information provided may be relevant for a long time, not only for 2021.

What is important to consider when choosing OKVED codes?

When choosing OKVED codes, it is important to remember that there are types of activities that have certain restrictions for individual entrepreneurs and even legal entities:

• economic;
• defense, military;
• financial sector;
• sales and development of military products;
• production and distribution of toxic and explosive substances, alcohol, etc.

Some activities cannot be carried out by commercial enterprises. Other types of activities require a license.

A license is a document confirming the right of an individual entrepreneur or legal entity to carry out a certain type of activity upon fulfillment of certain conditions and payment of a fee.

For 2021, 49 types of economic activities are licensed in Russia, such as:

• production and sale of counterfeit-proof printed products;
• fire fighting activities;
• production of medicines, medical equipment;
• activities for the transportation of passengers (more than 8 people) and cargo by air, water, road and rail;
• activities related to the organization and conduct of gambling;
• security and detective activities;
• procurement, storage and processing of ferrous and non-ferrous metals;
• production, wholesale and retail sale of alcoholic products;
• provision of communication services, television and radio broadcasting, making copies of audio and video recordings;
• educational, medical, pharmaceutical activities, etc.

There are also activities that require notification to various authorities . If you begin to provide certain services without giving notice, you may be punished for this.

Currently, there are more than 40 types of activities for which individual entrepreneurs or legal entities must submit notifications about the start of work in this area:

• hotel, household, catering services;
• wholesale and retail trade;
• publishing, printing activities;
• food production;
• manufacture of wearing apparel;
• wood processing;
• production of soft drinks;
• provision of social services;
• travel agency services, etc.

Be sure to check whether your activities require a license. It is necessary or not to notify certain authorities. To be on the safe side, you can contact lawyers and ask them about all the details regarding your services. This will be cheaper than paying possible fines.

How to change or supplement the list of OKVED codes?

If you need to change the main OKVED code or change the list of additional codes, you can do this quickly and easily through the MFC. The table below shows the algorithm of actions for an individual entrepreneur or legal entity.

This procedure does not provide for payment of state fees. fees (except for the procedure for amending the Charter and its registration - 800 rubles). That is, you can make changes to the list of OKVED codes for free .

Author: Kadrof.ru (KadrofID: 79032) Added: 06/23/2019 at 18:32

To favorites

Comments (0)

Not a single tax

It is important for an entrepreneur to carefully consider the choice of type of activity for an individual entrepreneur, since the absence of the required code in the Unified State Register of Entrepreneurs may lead to a requirement to pay income tax from the tax office.

Example: an individual entrepreneur purchased an apartment and rents it out using the simplified tax system “income” regime, the code for this activity is in the Unified State Register of Individual Entrepreneurs. After some time, he decides to sell the property, honestly shows the proceeds in the declaration and pays the tax. But suddenly he receives a demand from the tax service to pay personal income tax. It turns out that the individual entrepreneur did not enter the code for the sale of real estate in the register, the Federal Tax Service considered that the sale of the apartment did not relate to his business activity and classified its sale as the income of an individual.