Changing the OKVED ID of an LLC when changing activities, purchasing an enterprise and in other similar cases is a necessary procedure that cannot be ignored. About 90% of all legal entities pass it. Step-by-step instructions will help you go through all the stages correctly and not make mistakes.
Reasons for changing OKVED
OKVED is a Russian classifier that contains more than 1,600 codes. Each of them corresponds to its own type of activity. When starting its activities, the LLC, among other things, fills out registration documents. They indicate one or more codes.
Since the organization itself chooses the type of business, digital values are not assigned, but are chosen by the applicant. One code is indicated on the first page. This is the main activity, accounting for more than 60% of revenue. The rest are additional, and there can be as many of them as you like.
Tax authorities and statistics services cannot assign codes. Based on the information you provide, they can only register the information provided to them.
It is very important to fill out registration documents correctly. Depends on:
- tax amount;
- whether the activity is subject to licensing;
- amount of deductions.
There are cases when the codes do not correspond to the type of activity that the organization has chosen for itself. This may be in the following cases:
- change of LLC type of activity;
- purchase of a company;
- the main activity changes places with one of the additional ones over time;
- a new type of activity is added.
You can change your OKVED code at any time that is favorable for you and continue to comply with it. The procedure for changing OKVED is quite common: about 90% of all enterprises changed their type of activity at least once. According to Federal Law, the deadline for changing the code is 3 days from the date of introduction of these changes.
Change OKVED LLC
It must be remembered that in some cases the code is indicated in the LLC Charter. Therefore, changes need to be made to the Charter. And this is possible by paying the state fee. The application form for this is P13001, the fee for this will be 800 rubles.
It’s another matter when the Charter contains a clause that states: “The company reserves the right to carry out other types of activities.” In this case, there is no need to change the Charter, and the application form that needs to be filled out is P14001. In this case, no state duty is charged.
Regardless of the conditions under which the OKVED codes will be changed, 2 mandatory conditions must be met:
- the general director of the company must sign;
- The notary must certify the document.
Procedure
Step-by-step instructions for changing the OKVED code of a legal entity:
Step one. The application is filled out. The hint above will help you choose a form. If this is necessary, a meeting of the founders is first held.
Step two. Order an extract from the Unified State Register of Legal Entities at the local tax office. This paper will be required from the notary. The statute of limitations should not be more than a month. Depending on the requirements of the notary, it can be reduced to 10 days. The state fee for urgent registration of an extract is 400 rubles. If you are ready to wait five working days, then the usual state duty will be 2 times less, 200 rubles.
Step three. We are preparing documents. We will need:
- statement;
- Charter;
- OGRN certificate;
- TIN certificate;
- extract from the Unified State Register of Legal Entities;
- copies of the director’s or participant’s passport;
- certificates of OKVED codes in free form.
Step four. Documents must be certified by a notary. This is done by the director, who also certifies his signature on the application. If the director is unable to personally visit the notary, he must draw up a power of attorney for one of the participants.
Step five. All certified documents are sent to the tax office for registration. Instead, the tax officer provides a receipt for receipt of the papers.
Step six. After seven days, you can receive a certificate of receipt of new OKVED codes. This needs to be done as early as possible. Immediately after an enterprise or organization has entered into a new type of business. Penalties for non-compliance of the code with the type of activity will amount to 5,000 rubles.
When changing codes with amendments to the LLC Charter, before submitting documents to the tax service, you need to:
- Schedule a meeting of founders.
- Make changes or create a new charter.
- Pay the state fee.
Also, in seven days you will be able to receive the necessary documents with the approved version of the Charter.
Video about changing OKVED codes
Since the easiest way to change codes is the first, it is recommended when drawing up the Charter to use the phrase that the company has the right to any various types of activities that are not prohibited.
OKVED codes are initially entered when filling out an application for business registration, and then they are mandatory used when preparing reports.
Their presence helps determine what type of activity generated financial results and what exactly the entrepreneur does.
What if a businessman wants to change his type of activity? How can he make changes to the list of his OKVED codes?
OKVED: what are these codes?
These codes characterize a certain type of economic activity that current legislation allows ordinary citizens to engage in.
Find these codes possible in a special classifier, which contains:
- a list of all permitted types of activities, both those requiring and (or) obtaining other permits, and those not requiring them;
- as well as their detailed characteristics. With the help of these characteristics, the entrepreneur gets an idea of what numeric code to choose so as not to make a mistake.
As for the code itself, it represents a numeric value, which includes:
- the class to which the required type of activity belongs (the first two digits) and characterizing the type of industry;
- a subclass is a characteristic that clarifies the enlarged classification of activities (this is a number in the code that follows the numerical designation of the class and consists of a single number) and represents the general direction of economic activity;
- group - a characteristic that introduces deeper detail (represented in a numeric code by a group of numbers immediately following the designation of the class and subclass). This characteristic reflects the specifics of the direction in which the entrepreneur intends to work;
- subgroup and type are the final characteristics of the activity, with the help of which even the type of service and product that the entrepreneur will engage in is determined. And in the OKVED code, the specified characteristics are represented by the very last two digits. By the way, it also happens that the numerical value of the “type” is missing in the code.
Looks like The code itself is as follows:
- class, for example, 28 “Production of machinery and equipment not classified as other groups”;
- subclass – 28.1 “Production of equipment and general purpose machines”;
- group – 28.11 “Production of engines and turbines”;
- subgroup – 28.11.2 “Production of turbines”;
- view – 11.28.21 “Production of steam turbines”.
At the same time, the entrepreneur himself may not use details by subgroups and types when registering his business or when making changes to the current list of his OKVED codes.
He can put a numeric code in the statement, consisting only of a class and a subclass. This will then allow you to often avoid making changes to the records of the unified state register, and also to calmly engage in all types of activities that are within the framework of this enlarged group.
However, the OKVED code used not only for reporting, but also:
- to determine eligibility for tax benefits;
- to obtain the right to use one or another type of tax system (for example, in order to pay taxes under the system, it is necessary to engage in activities defined in tax legislation), and in other cases.
Therefore, when these codes are determined incorrectly during the registration of an enterprise (or) or the company decides to engage in a type of activity that it did not enter into the register during its registration, it is necessary to make appropriate adjustments to OKVED.
When it is necessary
Most common reasons for changing OKVED are:
- expanding the list of activities that the enterprise intends to engage in;
- complete transition of the company to another type of activity;
- change of the main type of activity (for example, the type of activity that will be considered the main one was not previously declared), etc.
But any of these reasons requires making changes to the unified state register or. And to do this, you need to submit a clarifying application to the tax office with which the entrepreneur or organization is registered.
It is worth noting that when directly registering a new enterprise or entrepreneur, or when changing the types of activities of an existing business, you can enter into the unified register those OKVED codes that relate, for example, to licensed types of activities. However, the approval of these codes does not give the right to actually engage in these types of activities! 
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The procedure for changing codes for organizations
First of all, in order not to make a mistake with changing codes, you should get a fresh copy. This can be done for free! This document is issued on paper - upon personal application to the tax office or by mail; and in electronic form. The only thing is that to receive an extract in electronic format you will need (hereinafter referred to as an electronic signature).
Based on the current version of the statement, you can prepare all the necessary adjustments in the codes of future activities without errors.
Since the changes made to the list of OKVED codes are not related to changes, an application is prepared according to the form (the form of the Federal Tax Service of the Russian Federation was approved in order No. MMV-7-6/25"@ dated January 25, 2012). Using this form, changes are made to the Unified State Register of Legal Entities regarding the correction of information about the organization previously reflected in the register.
Before submitting this application, the applicant's signature must be notarized. The applicant can only be the head of the company.
That's why for a notary In addition to the application itself, the originals will be required:
- Evidence;
- TIN certificate of the organization;
- , moreover, along with all the changes to it;
- Extracts from the register of registration of legal entities, which is not older than 1 month. For his own company, its manager can obtain an extract from the tax authority free of charge;
- Decisions on the appointment of a manager (or meeting of founders).
With this entire package, the manager, without first signing application No. P14001, goes to the notary. And only there he signs the application, which is certified by a notary.
To make changes to the register, you do not need to pay a state fee, since changes made to OKVED codes are not related to changes in the constituent documents.
It should be noted that in order to submit an application to make changes to the Unified State Register of Legal Entities there is a regulatory period: within 3 working days from the moment the decision is made (by one founder) or the minutes of the general meeting are drawn up (if the company has two or more founders), the organization is obliged to report these changes to the registration (tax) authority. This norm is enshrined in clause 5 of Article 5 of the Federal Law of the Russian Federation No. 129-FZ of 08.08.01.
Application P14001 certified by a notary is submitted to the tax authority in one of the following ways:
- personally by the head of the company with presentation of his passport;
- through a representative who acts on the basis of a power of attorney certified by a notary;
- through the post office. The letter is issued with a declared value and must contain attachments listing all the documents being sent;
- in electronic form through the section on the website of the Federal Tax Service of the Russian Federation - “Submission of electronic documents for state registration.” In this case, all documents must be scanned taking into account certain technical requirements, a list of which can also be found on the website of the Federal Tax Service of the Russian Federation. The package of documents itself must be signed with an enhanced qualified digital signature either by the applicant himself or by a notary, if documents are submitted through him. To independently submit documents to the tax authority in electronic form, digital signatures can be obtained from special centers, a list of which can also be viewed on the website of the Federal Tax Service of the Russian Federation, for example, in the section “Create your own business” - “Making changes to the Unified State Register of Legal Entities”.
As soon as the documents are submitted (in any form), the tax office accepts them and issues (or sends by mail or transmits in electronic format) a receipt of their receipt.
And after 5 working days, the applicant or representative of the organization is issued a new extract from the Unified State Register of Legal Entities with the changes reflected in it.
Step-by-step instructions for an individual entrepreneur
The most important thing is that the entrepreneur must decide to change the OKVED codes.
This can also be issued by local order. But from the moment of adoption of this order, the entrepreneur, within 3 working days, is obliged to make appropriate changes to the Unified State Register of Individual Entrepreneurs using an application in form No. P24001, which was approved on January 25, 2012. by order of the Federal Tax Service of the Russian Federation No. ММВ-7-6/25@.
By the way, in order not to make a mistake with changing codes, you should order a current extract from the registry. It is provided free of charge. In addition, you do not need to pay a state fee for making changes to the register.
Application No. P24001 is first submitted to a notary to certify the signature of the applicant (entrepreneur). Along with the application, you must present the entrepreneur's passport, the originals of his OGRIP and TIN certificates. Moreover, the application itself is signed directly in the presence of a notary.
Served an application certified by a notary to the tax authority with which the entrepreneur is registered:
- personally. In this case, the entrepreneur must have a passport with him;
- through his representative, who can only act on the basis from the entrepreneur, certified by a notary;
- by mail. In this case, as an accompaniment to the application, it is necessary to prepare an inventory of the attachment, and the letter itself is sent with the declared value;
- if the application is submitted through the “Submission of Documents for State Registration” service on the website of the Federal Tax Service of the Russian Federation, then it will need to be scanned and certified with an electronic digital signature either by the entrepreneur himself or by a notary (when transmitting documents through him).
Upon receipt of documents, the tax authority must send or issue them to the applicant. After 5 working days from the date of receipt of the specified package of documents, the entrepreneur is issued a new extract from the Unified State Register of Legal Entities.
Updated codes - what to do?
Nothing! The fact is that after the new OKVED codes came into force (i.e. from July 11, 2016) change them automatically for those who were already registered in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities up to this point. But to be sure, you should order a fresh extract - and check the codes indicated in it with the new edition of the Classifier (OKVED rev. 2).
Change of main activity
If an organization or entrepreneur is engaged in an activity for which the OKVED code is registered as additional, but in fact it is recognized as its main activity, then there is no need to make any changes to the register.
If an organization or entrepreneur decides to engage in an activity as the main type of activity, the code of which they did not declare at all, then submitting an application according to the form and algorithm to the tax authority in this case is similar to the above, i.e. through statements No. P14001 and P24001.
For rules for filling out an application on form P24001, watch this video:
Many organizations and individual entrepreneurs who are preparing to submit their first annual and quarterly reporting forms are wondering: what OKVED code to indicate in their reporting for 2018? Particular attention should be paid to updated tax reports for past periods when the old codes were in effect. Since reports with an incorrect code will not be accepted, we will try to understand this issue.
New classifier of activities
Just a few years ago by order of Rosstandart dated January 31, 2014 No. 14-ST New documents containing the encoding were approved:
- All-Russian Classifier of Types of Economic Activities OK 029-2014 ()
- All-Russian classifier of products by type of economic activity OK 034-2014 (OKPD2).
However, in order to ensure their correct application in all areas, a transition period was established until January 1, 2017. It was from this date that the previously existing All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2001 was canceled and a new classifier began to operate. As a result, many organizations have a logical question: “Which OKVED should I put in my reports for 2018?” But if in the past period everything was not so clear and transitional provisions were in effect, then in the current period everything is extremely clear - only a new one. Let's figure out why.
Which OKVED should I indicate in my tax reporting for the 4th quarter of 2018?
The Federal Tax Service of Russia, in a letter dated November 9, 2016 No. SD-4-3/, reminded taxpayers that on the title pages it is necessary to indicate figures from the All-Russian Classifier of Types of Economic Activities OK 029-2014. That is, new. Values from the old activity classifier will now be used only for updated declarations. That is, if you need to correct an error, for example, for 2016, then you need to use the old classifier. When submitting a new report, only a new one.
Federal Tax Service specialists noted that taxpayers must indicate new codes on the title pages of their declarations (OK 029-2014). However, when submitting updated declarations for previous reporting (tax) periods, you must indicate the one that was in effect in that period and was reflected in the primary declarations. Therefore, taxpayers will not have problems answering the question “which OKVED code to indicate in the declaration for the simplified tax system for 2018 and other taxes.” What about other forms, for example, what code to put in the balance sheet?
Which OKVED code should be indicated in the financial statements for 2018?
On the balance sheet and Form 2, as well as the rest of the 2018 financial statements, accountants must use the new code to indicate their economic affiliation. In addition, the document must indicate its decoding. But to clarify data for past periods, they will need old values. Therefore, you definitely need to save the table; it can still be useful more than once for submitting updated data.
Which OKVED should I put in my reports for 2018 to the FSS?
Previously, the Social Insurance Fund asked payers of insurance premiums for injuries to use the old code values indicating what the organization does, including in the message about the main direction of work of the insured organization. Social insurance sent out new data to employers after receiving these certificates from them through special notifications. Therefore, in order to understand which OKVED code to indicate in the reporting for 2018: new or old, you just need to check the notification received from the FSS. The documents must contain exactly the same numbers as there. Policyholders need to be very careful, because you cannot send documents to social insurance with incorrect data. They will accept them, but they will be fined for mistakes.
The remaining papers, as well as electronic forms in 2019, must be filled out according to the same principle: if data is submitted for the first time and for periods starting from 2017, indicate the value using the new code, and if data is corrected or clarified for previous periods, then according to old
Changing the OKVED ID of a legal entity - step-by-step instructions 2017will be useful to any modern company. The procedure is carried out in several stages. In addition, it differs in a number of nuances. Let's study them in our article.
What to do if you need to adjust the code
In order to change the OKVED codes originally registered in the Unified State Register of Legal Entities, the company must perform the following steps:
- Fill out form P14001, approved by order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25.
- Have the document certified by a notary.
- Prepare the minutes of the meeting of founders (or the decision of the sole founder) on making changes to the organization’s OKVED codes.
- Submit the certified form P14001 to the Federal Tax Service at the place of registration of the enterprise.
It is also advisable to put a tax mark on the copy of form P14001 indicating receipt of the document.
Results
A legal entity or individual entrepreneur may need to change the OKVED codes originally contained in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs in the event of a change in types of activities, at the request of counterparties or the Federal Tax Service. To do this, you need to fill out form P14001, notarize it and submit it to the tax service.