How to change the type of activity of an LLC is of interest to every businessman who has decided to make adjustments to the areas of work of such an organization. What needs to be done to make amendments and what documents will need to be submitted will be discussed in detail in our article.
Step-by-step instructions for changing the type of activity of an LLC (main stages)
A change in the main activity of an LLC occurs through the Federal Tax Service and is recorded in the Unified State Register of Legal Entities. If the charter does not specify the types of activities that are planned to be added, it is necessary to include them in the constituent document by adjusting it. The algorithm of actions in such a case is as follows:
- Holding a general meeting.
- Amending the charter and presenting it in an updated version.
- Sending an application to the registration authorities in form P13001.
- Payment of state duty in the amount of 800 rubles.
- Change of data in the Unified State Register of Legal Entities indicating the changed type of activity and details of the updated version of the charter.
After the show necessary documents registration of changes takes up to 5 working days (clause 1, article 5 of the Federal Law “On state registration..." dated 08.08.2001 No. 129).
Decision to change the OKVED codes of LLC, minutes of the general meeting
According to Art. 39 Federal Law “On Societies...” dated 02/08/1998 No. 14, a decision is formalized when the company consists of only 1 participant, who makes it. To certify the decision, the signature of the founder and the seal of the organization are sufficient.
If there are more participants, a protocol is drawn up instead of a decision. For this purpose, an extraordinary general meeting(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 liability in accordance with 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.
Encodings and abbreviated names constantly catch the eye of those who conduct business activities. One of the varieties of such encodings is . This is how the general classifier of species is designated economic activity. Further registration actions largely depend on what code the entrepreneur chooses.
The right choice will be made easier thanks to several available recommendations from experts. Among them main principle– an approach where the general comes first, and then the specific. There is the easiest way:
- the choice begins with determining the main area of activity
- after that they proceed to the definition of the corresponding section
- followed by subsection, class and subclass
- the following are group and subgroup
- finally, the type of activity itself is determined along with the direct code
For individual entrepreneurs, it is necessary to determine the type of activity from which the largest. According to OKVED, it is this that 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 for automatically selecting codes are available to every user. It is enough to enter a keyword associated with the intended type of activity. The next step is to generate a list with codes from which the appropriate option is selected.
Possibility of changing OKVED codes for individual entrepreneurs
An entrepreneur must prepare a certain package of documents if it is necessary to change information about codes. The list of actions will look like this:
- First, fill out the prescribed form.
- Next comes the selection of codes for main and additional types of economic activity.
- An individual entrepreneur must also fill out an application with information about himself. After which the documents are submitted to the tax office.
Changing codes for individual entrepreneurs: procedure
Adding a new activity to existing ones
It is important to decide which code needs to be added. Only after this can you begin to fill out the official application on form P24001. The application is given to tax officials.
Step-by-step instruction for filling:
- Filling out is a mandatory requirement for page 001. The remaining sheets are an additional option.
- foreign citizens enter their information in sheet A in the case when they change their full name
- Sheet B is needed for those who are changing citizenship. Individuals are responsible for providing the person
- sheets G and D are needed for foreigners and those who have not received citizenship
- two parts make up sheet E. In the first section you need to indicate OKVED codes, which are added. The second contains codes that require exclusion
The sheet designated by the letter Z also becomes mandatory. A personal signature and data for contacting the applicant are placed here. Notaries, together with tax inspectors, fill out sections designated by numbers 2 and 3.
Documents and submission rules
Eat different ways in order to send an application to the tax authorities:
- confidant
- by post
- on one's own
Notarization is not necessary if the individual entrepreneur submits it independently. Then the tax inspector is only required to put a signature on sheet G. Copies of the passport and must also be presented to the tax service. If necessary, a set of documents is shown to confirm the legality of the last name change.
A receipt is issued to applicants after all documents have been accepted. Papers confirming changes to the Unified State Register of Individual Entrepreneurs must be issued a maximum of five days after contacting the 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 along with the application is certified by a notary. Documents are signed in any case. Firmware becomes mandatory.
Main activity according to OKVED
This issue requires a particularly careful approach. Tariffs developed for the main type of activity are used to protect employees from accidents with insurance. The more dangerous the job 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 that follows the reporting period. Organizations must complete this package of documents annually. Individual entrepreneurs need this only if there are changes in their core business.
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 inflated. Excessively specified codes lose their relevance.
About deadlines and possible penalties
The main thing is that every entrepreneur and manager promptly informs the tax authorities about all changes that are related to their main activities. If the application is submitted for the second time later than expected specified in the legislation, then activities may be suspended for a period of 1 to 3 years.
For a single violation, a fine of 5-10 thousand rubles is imposed. Now 1 year is the period for which an individual entrepreneur can be held accountable.
Economic activity codes are needed in order to obtain certain statistical data. This helps, for example, government agencies understand what a new economic entity will do. An entrepreneur will be refused if the application contains incorrect codes.
Write your question in the form below
OKVED is an all-Russian classifier of types of economic activity. Any organization carrying out entrepreneurial activities is obliged to report the nature of the work performed to the tax service in order to assign it an OKVED code. In the event that the direction of work has changed, or the company’s functionality has expanded, it will be necessary to make appropriate changes to the information stored in the Federal Tax Service.
For violation of the deadlines established by law for making changes (3 days from the date of their adoption), a fine of 5,000 rubles is imposed on the organization. How to independently change or add a new OKVED code in the tax service?
To add information about new types of activities of an organization, you must perform the following sequence of actions:
Prepare a documentation package
According to current legislation, this includes:
- Minutes of the meeting of founders, which contains the decision to add an additional type of activity;
- a new edition of the Charter (if changes have been made to it) in two copies;
- application in form P13001, filled out by the General Director of the Company;
- receipt of payment of state duty in the amount of 800 rubles.
In the event that changes are not made to the Charter, the list mandatory documents is significantly reduced: the representative of the LLC must submit an application in form P14001, signed by the general director.
Have the application certified by a notary
The application drawn up in the form prescribed by law will need to be certified by a notary. This must be done personally CEO Society, because it is his signature that must appear on the submitted application. In the event that the preparation of documentation will be carried out not by the general director, but by his representative, it is necessary to issue a power of attorney, notarizing its authenticity. In addition, the notary will need to present a document received no more than 30 days before the date of application.
Submit documents to the Federal Tax Service office
The prepared documentation must be submitted to the territorial Federal Tax Service. It must be submitted personally by the general director of the LLC or his representative with a power of attorney certified by a notary. Having handed over the documents to the tax inspector, you must receive from him a receipt containing a list of documents accepted by him. Registration of changes is made within 5 working days from the date of submission of documents.
Submitted documents are checked for compliance with the following requirements:
- the correctness of the form of the application submitted by the representative of the organization;
- correctness of filling out the application: it is necessary to fill in all the required fields, not limited to entering information on the first page of the document;
- in this case, the columns containing information about the change of LLC participants, changes in the size of their shares in the authorized capital of the organization, etc. no need to fill out (if they are not subject to changes);
- information about the changes being made is indicated on page 43 of the application (sheet H, page 1), and only one code can be indicated as the main type of activity, and all others are marked as additional;
- the second category of sheet H is intended for entering codes of activities that the organization refuses to conduct. In the event that codes are only added and not excluded, this page does not need to be filled out.
Receive ready-made documentation from the Federal Tax Service office
Within the period specified by the inspector, it is necessary to visit the branch of the tax service to which the documents were submitted and present to the inspector the issued receipt of their acceptance. In the event that the submitted documentation package complies with legal requirements, and there were no errors in the completed application, the inspector will issue the applicant new documents:
- a new edition of the Charter (provided that changes have been made to it);
- entry sheet in the Unified State Register of Legal Entities.
In case of refusal to accept documents, you will need to correct all errors and inaccuracies, then re-certify the application with a notary and re-apply to the territorial tax office.
So, adding an additional type of activity of an organization must be accompanied by changes to the information stored in the Federal Tax Service. To add an additional OKVED code, you need to make changes to (if at the stage of its preparation the possibility of carrying out additional types of activities was indicated, it will not be necessary to change it) and fill out an application, the form of which depends on the need to change the Charter. The application must be notarized, after which the prepared documents must be submitted for registration to the tax authority.
Running a business involves situations that arise of different nature. The need to correct information that was initially submitted to a government agency may arise at any time. The changes are due to changes in the development of the economic environment. They may also be related to the types of work performed, if some of them become less profitable and the entrepreneur decides to switch his attention to more promising areas of activity. How many areas to cover and which ones to develop first of all will have to be decided by the entrepreneur himself.
Initially, when registering, a businessman indicates those OKVED codes that correspond to his further plans regarding the future business. Over time they can change. Situations arise when a person can develop a business in a different direction or he wants to expand the business and additionally earn profit in other areas.
Changing views entrepreneurial activity- a legal procedure. The current regulations do not deny the right to make such adjustments to the registration data of individual entrepreneurs. But a businessman must go through a procedure regulated by the legislator.
The right of an individual entrepreneur to several types of activities
The procedure for registering an individual entrepreneur includes filling out an application. The appeal contains information about the future businessman and the planned work to make a profit. The applicant indicates OKVED codes. They determine what types of activities the businessman plans to engage in.
The legislator does not place restrictions on the number of areas of business. Theoretically, a businessman can choose as many directions as he needs. However, the individual entrepreneur does not need to indicate a huge list of codes. It is recommended to limit yourself to 30 business areas. One will become the leader. It is assumed that engaging in this type of business will bring the individual entrepreneur a predominant share of the return in the form of profit.
When choosing a market sector, remember that in some of them a businessman will be able to work if he has a special government permitting act - a license, SRO certificate, etc. It is not recommended to indicate such types of activities if the individual entrepreneur does not want to engage in them in practice.
The regulatory authorities do not strictly supervise the entrepreneur’s OVKED codes. In rare cases, orders for change or expulsion are issued. Completing the procedure is voluntary.
How to add codes to expand activities
Individual entrepreneurs can add activities. You won't need it for this objective reasons or evidence of the need for this procedure. The law does not stipulate the frequency of such manipulation. The applicant has the right to repeatedly change and add types of business. And since this procedure is free for an individual entrepreneur, he can enter additional codes as many times as he needs.
The procedure is also associated with a change in OKVED codes. Changes are made to them every year. Types of business are excluded and added. In this case, the procedure is explained by the entrepreneur’s desire to more accurately reflect the essence of his business.
The sequence of actions when adding activities is as follows:
- Creation of an application in a form developed by the Federal Tax Service;
- Preparation of acts according to the list approved by the civil service;
- Submission of the application and documented information to the tax authority at the place of registration of the individual entrepreneur.
Then the tax office checks the submitted information. The applicant receives a completed statement with changes in 5-7 days. The legislator did not provide for the payment of state duty for individual entrepreneurs for carrying out the adjustment.
Application Form
The procedure for adding activities is not difficult in practice. Armed with the current OKVED codes, the entrepreneur will easily go through each stage. Difficulties arise when filing an application.
The request configuration was recognized as unified when initiating the process of changing registration data. The case of transformation of personal data of an individual entrepreneur or transformation of the direction of the case does not matter. An application on form 24001 is filled out when updating a businessman’s registration data.
An appeal using a unified form is issued if errors are found in the information about individual entrepreneurs that are recorded in the Unified State Register of Individual Entrepreneurs.
Form 24001 - several sheets that can be selected depending on the information to be converted. The entrepreneur has no obligation to fill out each one. When information about an individual entrepreneur changes, sheet A is drawn up. If information about the citizenship or address of a businessman is transformed, then sheets B or C (respectively) are filled out. Title page is issued in each case.
When a business owner wants to add new activities, he fills out sheet E.
The procedure for filling out the title page and page E of application 24001
The title page is divided into 2 sections. The first contains information about the entrepreneur, which is also recorded in the Unified State Register of Entrepreneurs:
- Full name of the businessman;
- Registry number.
This section must be filled out without taking into account changes, even if they relate to the surname of the individual entrepreneur. The specified information necessarily coincides with that recorded in the Unified State Register of Individual Entrepreneurs.
The second section provides for the indication of the number - 1 or 2. The explanation is given in the note:
- Conversion of individual entrepreneur data;
- The procedure is initiated due to an earlier error.
Sheet E - “Information on OKVED codes.” It is issued when an entrepreneur wants to transform the prevailing type of activity or exclude/add additional ones.
Important! The codes in the entrepreneur’s application must be indicated in the same way as in OKVED. The legislator allows the indication only of those that contain at least 4 characters. Each code can be excluded.
Sheet E can be divided into 2 subsections:
- codes that are included in the Unified State Register of Individual Entrepreneurs;
- codes that will be excluded from the Unified State Register of Individual Entrepreneurs.
When adding new species, you only need to fill out paragraph 1.2. During one procedure, the entrepreneur adds either 1 code, or 2, 3 or 4 at once.
Every entrepreneur can go through the procedure for adding new business areas. A businessman has the right to consult with tax officials on choice of OKVED. Making a mistake does not entail serious consequences. An entrepreneur has the right to find out about it and contact the tax service again for adjustments.
Entrepreneurial activity involves rapid development. It is consistent with constant changes that may affect the individual entrepreneurs business sector. An entrepreneur has the right to initiate a procedure for changing OKVED codes. This authorizes the expansion of the market sector for activities. The entrepreneur himself has to decide how many areas of business to develop. The addition process is straightforward and involves filling out an individual entrepreneur’s application.
One of the first tasks that an individual entrepreneur (IP) faces on the path to developing his business is registering it with the tax authorities.
For an individual entrepreneur, one application for registration is sufficient, but it should indicate the types of activities in which he will work new business. In the special application form P21001, sheet A is provided, where these types and their codes according to OKVED (All-Russian Classifier of Types of Economic Activities) are entered.
OKVED codes: why individual entrepreneurs need them
Individual entrepreneurs may not be involved in all areas of business; they are allowed to engage in activities that are least dangerous to society. State bodies according to OKVED codes control the correct choice of organizational and legal form for a particular enterprise. Accordingly, a future businessman can foresee in advance the permitted combination of form and activity.
Part of the permitted types of business requires licenses. Licensing authorities rely on OKVED codes when accepting applications for licensing. If there is a discrepancy, they will not even accept the application for consideration legally. So, it makes sense for individual entrepreneurs to navigate their needs in advance.
Subsequently, the tax office checks the correctness using OKVED codes selection of taxation system: some types are subject to UTII without fail. A budding entrepreneur should first familiarize himself with what awaits him in the field of accounting and tax accounting to reduce problems in the future.
The Social Insurance Fund (FSS) also pays attention to OKVED codes, where tariffs depend on the sector of the economy. The exact codes in this case are relevant for those who plan to hire legally workers or voluntarily take out insurance for themselves.
An important factor on a national scale is the use of OKVED codes for statistical purposes. This application directly concerns entrepreneurs, since based on statistics it is accepted regulations, increasing or decreasing taxes, providing the opportunity to receive state support and so on.
How to choose your own activity
First of all, the direction of business is what a particular entrepreneur will do and what should bring him income. To make a profit, you need to provide necessary for people services or trade in goods useful to people. And only then is this type of activity that the state takes into account and collects taxes from it.
Based on this, a novice entrepreneur should evaluate his desires and capabilities in order to choose an activity that is suitable for him.
At the same time, it is necessary to provide for additional directions, especially if the main case is seasonal. Then it will be possible to support stable income during the whole year.
Next, the future individual entrepreneur can independently familiarize himself with OKVED - the classifier for 2019 is available. It identifies industries and then smaller groupings. The choice for private individuals is much more difficult than for large companies, since there are similar industries and sub-sectors. However, the groupings in the classifier are described in sufficient detail, there are explanations, and it is quite possible for a novice businessman to select the most suitable positions.
It is quite reasonable to try to “try on” types of activities adjacent to the chosen one for the business being opened. Probably, some of them can be done in addition to the main activity. However, if the individual entrepreneur does not work in these areas, then nothing bad will happen. There is no need to pay for “extra” registered types and codes.
After this, it is useful to find out for the selected types whether they are allowed for individual entrepreneurs, whether they require a license, and what taxation system will have to be used. Perhaps some species will then disappear because they do not fit into the general concept of the matter.
Although the standards allow OKVED codes of 3 digits or more, for individual entrepreneurs it is more favorable to use 4 digits or more; It’s also better to list a few additional classes. The maximum number of digits in the code is 6, they are divided into 3 groups by dots. In this case, the entire subgroup is included, for example, code 55.5 implies both 55.51 - the work of canteens at enterprises, and 55.52 - home delivery of dishes.
- The type of activity indicated first on the first sheet A of the application form for registration of individual entrepreneurs is considered the main one, and the tax office, the Social Insurance Fund, and other government agencies are guided by it. At a minimum, there must be one direction, the maximum is not limited, however, no more than 20 positions are recommended (2 sheets A of the application form).
- If, after reading the classifier, you still have doubts about which code to use, OKVED has an explanatory appendix.
- If it is still not clear which code to choose, you can dial search engine a request for a specific occupation, for example, “OKVED code for toy trade.” It’s quite possible that it’s already on the Internet. ready-made solutions, however, it is worth assessing their reliability. There are also services for selecting codes on the Internet, but again it makes sense to evaluate the quality of sites offering such options.
- If the type of activity requires licensing, then it makes sense to first communicate with the licensing authority. You can also find out the required code there.
In principle, you can pay specialists involved in registering individual entrepreneurs, and they will register the enterprise, determining, among other things, the OKVED code. However, the procedures for registering and changing activities are quite easy to do yourself. When developing your business, you encounter much more complex tasks.
The following video provides information about correct selection activity codes for individual entrepreneurs:
Changing and adding activities
The order is as follows:
- Select new business areas in the same way as when registering. Find codes for them.
- Fill out a special application for changing types of activities in form P24001, have it certified by a notary. This application provides worksheets for dropped and added classes. Just as when registering, sheet A is duplicated if necessary, these sheets can be multiplied in the required quantity (each sheet includes 10 species).
- Pay the state fee and submit the application with documents to the tax office. You can do this personally, or you can do it with a general power of attorney. In the first case, the documents must be ready in 5 days; in the second case, they are sent by mail after the same 5 days (i.e. you can receive them in your hands a little later).
- Receive via set time certificate of amendments and an extract from the Unified state register individual entrepreneurs(USRIP). From this time on, the changes will be considered valid.
The procedure for changing types of activities and their codes for individual entrepreneurs is quite simple, the number of changes is not limited by law, so a novice entrepreneur is quite capable of completing it on his own. The only thing you need to take into account is that you will have to pay a notary and state fees.
