Make additions to the OKVED IP. How to correctly fill out an application in the form p14001 when adding an OKVED? Let's take a closer look at the steps on how to add new activities to the IP

When registering as an individual entrepreneur, an individual fills out the P21001 form, where he indicates the code of the type of activity he plans to engage in. In the future, the list of OKVED can be expanded. In the article we will tell you how to do this and offer step-by-step instructions for adding OKVED for individual entrepreneurs in 2020.

The article presents a form and a sample application for adding OKVED for individual entrepreneurs in 2020, which you can download for free to your computer.

How to open a new (additional) type of activity for an individual entrepreneur

To open a new (additional) type of activity for an individual entrepreneur, submit to the Federal Tax Service at the place of registration of the individual entrepreneur or at the place where a new type of activity is opened.

In our article, we will explain in detail how to do this.

Related article: How to open an IP in 2020: step by step instructions

Application form for opening a new type of IP activity

The opening of a new type of activity for an individual entrepreneur must be done using an application. In order to add an OKVED code, an entrepreneur fills out an application in the form P24001 (approved by Order of the Federal Tax Service of the Russian Federation of 01/25/2012).

Step-by-step instructions for adding OKVED 2020: how to add a new OKVED to the list

Step 1 - Define a New Activity Code

Don't forget that a new classifier is being applied.

An individual entrepreneur cannot add and conduct activities related to:

production of pyrotechnics
distribution of pyrotechnics 4 and 5 classes
production and distribution of alcohol

Activities related to:

security
sale of electricity to citizens
weapons, military and aviation equipment, ammunition and weapons, explosive materials, as well as chemical weapons
space activities
securities market
investment funds
employment of Russian citizens abroad
non-state pension provision and pension insurance
impact on hydrometeorological and geophysical processes/phenomena
industrial safety expertise
drug manufacturing
drugs and other drugs restricted in circulation in accordance with the law

An individual entrepreneur can not only make changes to additional activity codes, but also change the main one.

We remind you that the main OKVED code is the type of activity for which the entrepreneur receives the maximum income compared to the rest (i.e., additional activities).

If the main type of activity remains the same, enter only additional codes in the application.

Step 2 - Complete P24001 Job Change Applications

Title page:

section 1 - enter your data according to the information of the IP registry
section 2 - put the number 1

section 1.1 - if you change the main activity
section 1.2 - if you make changes to the list of additional codes
section 2.1 - if the IP excludes the main type of activity
section 2.2 - if the IP excludes an additional type of activity

section 1 - must be completed, but not signed (because this must be done in the presence of an official of the tax office)
section 2 - leave blank (the section is intended to be filled in by an employee of the Federal Tax Service of the Russian Federation)
section 3 - filled in by a notary in case the entrepreneur does not have the opportunity to personally submit an application to the tax office

Step 3 - SP submits an application to the tax office

There are 4 options for how an individual entrepreneur can submit an application to the Federal Tax Service:

hand over form P24001 in person
through a representative
send by mail
electronically (through personal account)

Let's consider each of these methods.

The first option is convenient because the entrepreneur does not need to contact a notary to certify his signature. It is enough to take a passport, an application and visit the tax office.

The second option imposes on the entrepreneur the obligation to certify the signature on the application at the notary and the power of attorney for the right of the representative to submit P24001 to the Federal Tax Service.

The third option also forces the IP to certify the signature on the application form.

The fourth option is perhaps the simplest, since the entrepreneur is not even required to go to the tax office.

An example of filling out an application for amending information about an individual entrepreneur. Adding a new activity

When to inform the tax office about the change in OKVED

In order to avoid being held liable under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, an individual entrepreneur must notify the tax inspectorate of the addition of OKVED no later than three working days from the date of the new activity.

It is also worth noting that the absence of P24001 in the event of a change in activities may lead to disputes with tax inspectors regarding the application of a special tax regime to income received from new activities.

How to add an OKVED code for individual entrepreneurs through public services (adding codes online)

To add an OKVED code for individual entrepreneurs through public services, go under your account on the State Services website and find in the search bar - "Confirmation of the main type of economic activity." Next, click on the "Get Service" button. The service is provided only to legal entities. For individual entrepreneurs, it is impossible to receive this service through the State Services.

You are already an individual entrepreneur (hereinafter referred to as IP), but you need to make changes to the IP, for example, add OKVED codes for renting real estate or your passport data has changed. What needs to be done to make these changes? Everything is not so difficult.

Step 1 "Filling out applications".

First you need to fill out and print out the application required to make changes to the IP:

Form P24001 is filled out depending on the changes made:

To add OKVED codes: pages 1, 7_ListE_s.1 and 9_ListZh. (one copy - number the pages);
To exclude OKVED codes: pages 1, 8_ListE_s.2 and 9_ListZh. (one copy - number the pages);
To change the full name: pages 1, 2_SheetA and 9_SheetZh. (one copy - number the pages);
To change the registration: pages 1, 4_ListB and 9_ListJ. (one copy - number the pages);
To change passport data: pages 1, 5_ListG and 9_ListZh. (one copy - number the pages).

If you want to make several changes at once, then fill out one application in which you include all the necessary pages.

Note: Mrs. no change fee is charged.

You can download a complete set of documents with sample documents.

Step 2 "Selecting the method of filing documents."

After filling out an application for making changes to the IP, you need to decide how you will submit them: take them to the IFTS personally or send them by mail.

Step 3 "Signing documents at the notary"

(required only if you send documents by mail).

You decide to send the documents by mail, then you need to sign and flash the P24001 form at the notary and notarize a photocopy of the passport (it is not required when adding / deleting OKVED codes).

Step 4.1 "Submission of documents to the IFTS in person."

After you have filled out and printed out an application for making changes to the IP, you need to take it to the IFTS. When visiting the IFTS, do not forget to take your passport and a photocopy of your passport (2.3 pages) with you (when adding / deleting OKVED codes, a photocopy of your passport is not required). After submitting the documents, the IFTS officer who receives the documents from you must issue you a receipt for receiving the documents.

Do not forget to check, there must be a date, signature and seal.

Step 4.2 "Submission of documents to the IFTS by mail."

If you decide to send documents to the IFTS by mail, then a stitched and signed application for making changes to the IP, as well as a notarized photocopy of the passport (when adding / deleting OKVED codes is not required) must be sent by registered mail with an inventory of attachments.

Step 5 "Obtaining registration documents".

5 working days after the submission of documents, your documents will be ready and you can pick them up. To do this, you need to take with you to the IFTS:

The passport;
A receipt for receiving documents, which was given to you by an employee of the Federal Tax Service when submitting documents.

Upon receipt of the documents, make sure that you have received all registration documents. You must issue:

Record sheet of the Unified State Register of Individual Entrepreneurs;
Extract from the Unified State Register of Individual Entrepreneurs (EGRIP).

In the course of the company's activities, there may be a need to change or add new areas of work. If this is due to new OKVED codes that were not specified during registration, then they need to be added.

How in 2020 an individual entrepreneur to make changes to OKVED to the existing ones:

Selection of new OKED codes;
Determination of the main OKVED code;
Drawing up an application in the form P24001;
Submission of documents to the registration authority;
Obtaining an EGRIP record sheet with an updated list of codes.

Adding OKVED IP (instruction)

From July 11, 2016, the addition of OKVED for individual entrepreneurs is carried out in accordance with the classifier OKVED-2 or OK 029-2014 (NACE rev. 2). The optimal number of characters in the code is 4 (subclass), while 5 and 6-digit codes are not required.

For example, if you want to add the retail trade of bread and pastries, then you should select the group code 47.24. This will automatically imply the five-digit codes included in it: 47.24.1, 47.24.2, 47.24.3. It is not necessary to indicate them, but it will not be erroneous.

The law does not limit the company in the number of selected codes.

Main OKVED code

The main economic activity is the one that generates the largest share of income.

Two situations should be considered, associated with the fact that a change should be made to OKVED IP:

If only new codes are added, then simply enter them on the P24001 form;
If you need to change the main OKVED code, then you must submit a certificate to the FSS, which confirms the main type of economic activity. This applies to those entrepreneurs who are employers. This certificate is submitted by April 15 for the previous year. If the individual entrepreneur does not have employees, then there is no need for such a certificate.

The main code is the first in the list of codes in the description of the company's activities.

How to make changes to OKVED IP

The main document for going through the procedure for changing the OKVED code is an application according to the established model. Amendments to OKVED for individual entrepreneurs in 2020 are associated with the addition of changes to the USRIP, which requires an application in the form P24001.

The P24001 form consists of 9 pages, but not all of them need to be filled out, but only the title page and pages 1 and 2 of the “E” sheet, as well as the “G” sheet. The title page is filled with information on IP: OGRNIP, TIN and full name. On the first page of sheet "E" you can add the main code (clause 1.1) or additional codes (clause 1.2).

When changing the main code, you must also exclude the one that was previously. To do this, you must also fill out page 2 of sheet "E". On the same page, you can specify additional codes to be excluded from the USRIP.

Sheet "G" contains a field to indicate the method by which the individual entrepreneur wants to receive documents confirming changes in the USRIP: personally to the applicant, an authorized representative or by mail. You must also provide contact information.

The form may be completed by hand in black ink or electronically in capital letters.

Package of documents

The following documents are required to visit the registration authority:

If the documents are submitted by the entrepreneur: passport, application in the form P24001;
If the documents are submitted by an authorized person: a passport, an application in the form P24001, a notarized power of attorney.

A completed application does not need to be signed immediately. If the filing is carried out by the entrepreneur, then he will do it on the spot at the tax inspector. In case of another submission method (through an authorized representative or by mail), you need to certify the signature on the P24001 form by a notary.

In the case when the new OKED code is associated with educational, medical, cultural, sports and other areas from the list in the law, then a certificate of good conduct is needed (Decree of the Government of the Russian Federation of April 16, 2011 No. 285).

Fee and submission of documents

The fee for making changes to the USRIP and adding OKVED for individual entrepreneurs is not provided, therefore, payment receipts are not needed to submit an application. Documents are submitted to those tax inspection bodies where the IP was registered.

Submission options:

through the registration authorities of the IFTS;
through MFCs providing registration services;
by mail of the Russian Federation in a valuable letter with a list of attachments with a notarized signature;
through the website of the Federal Tax Service in the section "Submission of documents for state registration of legal entities and individual entrepreneurs".

The deadline for submitting documents from the moment the activity under the new codes is started is three days. If this period is not observed, the individual entrepreneur risks receiving not only a warning, but also a fine of 5,000 rubles.

Since 2014, instead of an extract, the registration authorities have been issuing a USRIP record sheet with new OKVED codes. This will happen by the method chosen in the application within 5 days from the date of receipt of the documents by the tax service.

In the course of doing business, there is a need to adjust the main activity. The legislator allows the introduction of such changes in the registration data of individual entrepreneurs. In this case, the businessman undergoes a special procedure regulated by the norms of the current legislation.

Choice of activity

In the process of registering an individual entrepreneur, he chooses the types of his future activities. The legislator does not limit the number. Experts recommend choosing a maximum of 30 OKVED points. In this case, one of the species is defined as the leading one. This occupation brings the entrepreneur potentially the largest income.

Here are some tips for choosing the type of work area:

Keep in mind that not every activity option is authorized for an individual entrepreneur;
Some options can be implemented only after obtaining additional state permission (licensing, SRO certificate, etc.). If the IP does not really want to work in this area, then it is better not to include the code in the application.

Leading IP activity

The choice of the type of activity as the main one is made to achieve two goals:

According to it, state statistical bodies refer the entrepreneur to a specific sector of the economy and maintain a system of control and reporting;
He has influence over the tax system. So, UTII and PSN may be preferred by those businessmen who have chosen the types of activities approved by the legislator. Based on this, tax will be calculated.

Changing the main activity code

The entrepreneur at will transforms the main type of activity. He does not need any objective reasons or evidence of the need for this procedure.

To change the prevailing code, do the following:

Obtain an extract from the USRIP, which contains information about the registration of an individual entrepreneur;
Fill out an application in a strict form;
To certify the application with a notary by providing him with an extract from the USRIP, passport, TIN, registration certificate;
Submit an application to the tax office at the place of registration.

After 5-7 days, the applicant will receive a new extract, which has already been amended.

Making an application

The procedure for converting the main activity option is simple. The main thing that a businessman needs to do is fill out the application correctly. Let's consider the procedure in detail.

An application in the form R 24001 is filled out when the registration data of the entrepreneur is corrected. This can be a surname, place of residence, citizenship, etc. An application for this form is filled out if errors are found in the USRIP. It is also issued when the main variation of the case is changed.

Form P 24001 includes several sheets. The entrepreneur does not need to complete each. In a particular case, he selects only those that he needs. For example, sheet A - information about IP; sheet B - information on citizenship, sheet C - data on the address of the entrepreneur, etc.

When changing the prevailing variant of activity, the businessman fills in the title page and sheet E. The rest are not drawn up.

The title page consists of two sections:

It is filled in taking into account the data contained in the USRIP (registration number, full name, TIN)
The figure is indicated in accordance with the note (1 - change in information about the businessman, 2 - correction of a previously made mistake).

Then we proceed to the design of sheet E "Information on OKVED codes." By filling in the section, you can not only change the main activity option, but also add / exclude several auxiliary types. Codes are issued in accordance with OKVED. It is permissible to enter only those that include at least three characters.

It is enough to indicate the type of activity according to the OKVED code, which contains three digits (XX.X subclass), this will mean that the individual entrepreneur can also engage in other activities indicated in the group of this subclass (XX.XX group). For example, if an individual entrepreneur indicated OKVED 47.2, then he can freely engage in entrepreneurial activities in the field of other groups of this subclass: 47.21, 47.22, 47.23, etc.

When adjusting the main variant of the activity, items 1.1 and 2.1 must be completed. And first of all, a new species is indicated, and in the second - the one that is subject to exclusion. The restriction on specifying a four-digit code applies only to new types, and three-digit numbers are also subject to an exception. If the entrepreneur wants to keep the previous type of business, but as an additional one, then it must be included in clause 1.2 of the application.

When specifying the codes, a check is made according to Government Decree No. 285, since in this case the state body will send a request to the Ministry of Internal Affairs about the presence or absence of a criminal record at the entrepreneur. A positive response will be the basis for refusal to conduct the registration procedure.

The difference between the procedure for individual entrepreneurs and LLC

The procedure for changing the leading case variation for an individual entrepreneur does not have any difficulties, unlike the same actions for an LLC. The organization additionally makes adjustments to the constituent documents. At the same time, the decision of the meeting of founders with approved changes is attached to the data package transmitted to the tax office.

The second difference is that individual entrepreneurs do not pay a state fee for changing the main code, for an LLC they set a fee for adjustment. The legislator gives the entrepreneur the right to freely choose the scope of work. He can always make adjustments to the business and registration documents. To do this, the individual entrepreneur submits a completed application to the state body and waits 5 days. The result of the procedure is the issuance of an adjusted extract from the USRIP.

Type codes must be reflected in the Unified State Register of Individual Entrepreneurs - USRIP. It is from there that the tax department draws information for the purposes of control and inspection of economic entities on the territory of the Russian Federation.

Also, any perturbations with codes inside the IP should be known to employees of the territorial body of Rosstat. IP procedure is regulated by:

Civil Code of the Russian Federation.

The encoding shows:

belonging of an individual entrepreneur to a particular industry within single economic field;
expected amounts of tax payments to the state treasury;
the overall picture of economic activity in the region, the percentage of different business segments (which affects the annual planning of the state budget).

IMPORTANT. There are three OKVED reference books. Which one to use so as not to make a mistake:

the very first OKVED OK 029-2001. Until December 31, 2015, it was used to indicate codes by all individual entrepreneurs;
official OKVED OK 029-2007. For the work of the bodies of the State Statistics of the Russian Federation;
the latest OKVED OK 029-2014. Starting from February 1, 2014, early enforcement is allowed for business activities conducted from that date. This classifier was put into full operation on 01/01/2016.

Reasons for change

In this connection, it is necessary to make changes to the codes:

the direction of the business has changed dramatically;
certain areas of business did not justify themselves and a decision was made to abandon them;
in an existing business a new sector (or even several) has opened;
more “favorable” formulations for individual entrepreneurs were discovered (it is no secret that some types of activities have a vague gradation, that is, they are at the junction of different industries. At the same time, tax amounts can vary significantly).

IMPORTANT. Proper use of the OKVED directory often helps to avoid bureaucracy, licensing fees, high tax deductions, and increased obligations to extra-budgetary funds.

Responsibility of individual entrepreneurs for the distortion of data on codes

The discrepancy between the real type of activity and that indicated in the reporting is a serious violation on the part of the individual entrepreneur. In fact, the taxable base is distorted. And this will inevitably lead to fines from the fiscal authorities (responsibility is provided for in the Code of Administrative Offenses of the Russian Federation, Art. 14.25., Part 3):

the law obliges an individual entrepreneur to make appropriate changes within 3 days after the start of a new activity (Federal Law 129-FZ, art. 5, p. 5);
untimely provision of information on changes in activities (and codes) entails the imposition of fines of up to 5 thousand rubles. IMPORTANT. Usually, it is possible to carry out a change in the main type of activity of an individual entrepreneur imperceptibly for the fiscal services - no one "specially" tracks how many days have passed since the moment of innovations on the ground. But negligence is fraught with more serious difficulties associated with linking the code directory (OKVED) to the register of entrepreneurs (EGRIP);
distortion by the entrepreneur of data in the reporting often leads the individual entrepreneur to huge losses (recalculation of amounts for VAT, for insurance fees in the Pension Fund of the Russian Federation, for tax deductions when keeping records according to the UTII system, etc.);
the presence in the reports on the codes of "idle" codes, according to which the activity is not actually carried out - a direct path to penalties for failure to submit income declarations (which in itself is a violation of tax laws).

IMPORTANT. Use the services of a competent lawyer. The specialist will help not only to issue changes to existing codes, but also to choose them correctly in order to benefit from taxation.

Code change procedure

How to make changes to OKVED IP codes? To change OKVED codes, you need to collect a package of documents and attach them to the application to the tax office. Document transfer method:

personal visit to the tax office (does not require expenses, but takes time) - the application is signed by businessmen in the presence of the registrar;
registered mail with notification(an inventory of the attachment to the letter is drawn up - the deadlines are delayed and depend on the speed of the postal service) - the signature of the businessman on the application is notarized;
delegate to an experienced lawyer (quickly and reliably) - by notarized power of attorney.

IMPORTANT. A package of documents along with the application is submitted at the place of registration of the IP.

Application to the tax office

The application is understood as a special form Р24001. Its filling is regulated by the Order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. MMV-7-6 / [email protected] Data can be entered both in writing and electronically.

Algorithm:

the form consists of 9 sheets;
on page 001 you need to specify the personal data of the individual entrepreneur;
on page 1 of sheet E - codes to be added to the old register of codes;
on page 2 of sheet E - codes to be excluded;
please note that in the OKVED reference book, codes have a format of 2 to 6 digits. In the application, the codes must be at least 4 digits;
if the code does not cover any direction of management from the classifier, then additional codes must also be indicated. IMPORTANT. Invalid information - a chance to be denied registration of changes;
on sheet G, be sure to indicate your full name. and the desired way to obtain a register of new codes.

Relations with Rosstatistics authorities:

the deadline for the documents to be ready in the Tax Service from 5 days to 2 weeks(depending on the workload of the IFTS employees);
after that, an application is submitted to Rosstat. In 7-10 days, the IP will receive a letter from Rosstat about new OKVED codes, which will come in handy in situations such as issuing current accounts, concluding contracts, obtaining loans, etc.

Financial expenses

Key questions for entrepreneurs:

do i need to pay stamp duty? No, changing OKVED codes for individual entrepreneurs is free;
Is it possible to outsource the execution of code changes? Yes. If personal visits to the IFTS and Rosstat are not possible, the entrepreneur is allowed to send applications by mail or transfer through a trustee - an experienced lawyer by proxy;
a notary will take an average of 1.5 thousand rubles;
the cost of postal services ~ 200 rubles;
a trusted lawyer will also take a nominal fee.

Remember that it is better to comply with the requirements of the Legislation of the Russian Federation in time, save on possible fines and on trips to authorities. If you have any questions or concerns, please contact a lawyer. They will advise, help and solve all your problems.

Watch the video on making changes to the OKVED IP codes - it will summarize what you just read.