OKVED - a classifier for encrypting types of economic activity. Each enterprise at the time of creation chooses the type of activity (several) in which it will be engaged. In the future, due to the volatility of consumer demand, it may be necessary to change or add OKVED. This procedure must be completed on time, that is, before the start of a new direction in business, since a fine of 5 thousand rubles is provided for the belated entry of accurate information into the USRR.
When to make changes
For the first time, an individual entrepreneur or founders of a legal entity enter data on the types of activities at the time of creating their business. This happens when filling out form 21001. All data from this application is entered into a single register and should be relevant at any time. Therefore, it is necessary to notify the authorities of your decision within three days from the date of such a decision.
In 2016, the old classifier was changed to the new OKVED-2. Worry about alignmentInformation about the enterprise is not required by the requirements of the new classifier; all data changes automatically. However, the change or addition of OKVED must be done independently.
Before you contact the tax office and create a decision to make changes, you should choose the right code. To date, this can be done completely free of charge on specialized sites.
Responsibility for carrying out activities without OKVED
In fact, it is not the worst thing for a business if a fine is imposed or a warning is issued for activities without OKVED. First of all, the tax authorities will have many claims. An enterprise will not be able to receive a refund of value added tax for activities that do not have a code. If a businessman works according to an imputed type of activity, but another type will appear in the reporting, then the Federal Tax Service authorities have the right to block settlement accounts and impose a fine on the enterprise. And this is 5% of the unpaid amount of tax liabilities. Persons working under the simplified taxation system may lose their status, they will be charged additional unpaid taxes on personal income.
Banks may also face problems. For example, if an enterprise applies to a bank to open a credit line, but the enterprise's documents do not match the information in the extract from the Unified State Register of Legal Entities and the financial statements, then most likely a refusal will be received.
There may be problems with counterparties too. After all, any enterprise, IP,planning to establish a new relationship with the organization will check the reputation of the counterparty. And if there are any discrepancies, for example, it is planned to conclude an agreement for the supply of printers, and the company's activities relate to legal services, then this fact will only instill distrust in such a businessman. In addition, the institution will be afraid to cooperate with such a counterparty, as it will have a reasonable fear that it will not be possible to receive a VAT refund.
Multiple selection rules
When adding OKVED, remember that the specified code at number 1 on sheet A will automatically receive the status of the main one. It is on him that all tax and inspection authorities are guided. The legislation does not provide for any restrictions on the number of codes, but it is not recommended to choose more than 20. There are no restrictions on the choice of codes from different groups, although it will look rather strange if you choose agriculture or fishing as the main activity, and the second will be the provision legal services.
The classifier contains explanations for each code, so it will not be difficult to choose the most suitable one. If an incorrect code is entered, a refusal will be issued.
If the chosen type of activity involves obtaining a license, it is better to first consult a lawyer or the authority that will issue it, so that there are no further unforeseen situations with obtaining it.
If only codes are added, then existing ones are not required to be included in the application. Information about this is entered on sheet E of the application form.
Add OKVED LLC: step by step instructions
Before applying to the IRS, a decision needs to be made. The procedure for changing and supplementing codes belongs to the competence of the participants in the company, that is, it is necessary to gather all the participants and hold a meeting at which to make an appropriate decision. Naturally, everything is much easier if there is only one owner.
Requirements for the text of the decision
The main thing is to remember that the decision should indicate the OKVED digital code, not its description. If a part of the codes is excluded by the decision, then this should be indicated.
Further in the decision, an authorized person is indicated who will be involved in making changes. Do not forget that within three days from the moment the decision was drawn up and signed by the founders, it is necessary to submit an appropriate application to the tax office.
In some cases, for example, if the charter has restrictions on engaging in activities not expressly provided for in this document, it will be necessary to amend the charter. In such situations, changes are made on a paid basis, the state fee this year is 800 rubles, and the application is submitted in the form P13001. If there are no changes in the charter, then an application is submitted on the form P14001 free of charge.
Fill out and certify the application with a notary
Add OKVED: in the step-by-step instructions, the next step is to fill out an application in the form P14001 or P13001. Regardless of who will carry out the changes, the application formust be certified by a notary if it is a legal entity.
Submission of documents to the IFTS authorities
To add OKVED, a form certified by a notary must be submitted to the FTS body where the company was registered. You can submit documents through the multifunctional center.
In addition to the completed form, the following documents are submitted:
- decision or protocol on the decision;
- new version of the charter, if changes are made to it (2 copies);
- receipt of payment of the state fee, if the charter has been amended.
It is important to remember that if documents are submitted through the MFC, then the KBK encoding will be different than that provided for filing documents through the Federal Tax Service.
How to add OKVED for LLC, if the changes do not involve adjusting the text of the charter? In this case, the legislation provides only for the submission of an application in the prescribed form. But in most cases, the FTS authorities still request a decision. This is done in order to verify that the three-day deadline provided for making changes is met.
Choose the method of submitting documents
It will be required to add OKVED for LLC, form P14001 (without changes in the statutory documents) or P13001, if there are changes in the charter. For individual entrepreneurs, a form is provided under the number 24001. And what are the methods for submitting documents provided by law? There can be four options for resolving this issue:
- personally through the authorities of the Federal Tax Service or the MFC;
- through a trustee who can also apply directly to the tax office, through a multifunctional center;
- you can use postal services;
- apply online.
The first two methods are considered the easiest and not troublesome. Only in the second case will you have to draw up a power of attorney for an authorized person.
Postal services are not recommended as the legal entity only has 3 days to apply after the decision has been made.
Only an individual entrepreneur who has previously received an enhanced qualification electronic signature will be able to apply electronically.
Final step
Add OKVED IP. In the step-by-step instructions, the final step is to receive confirmation. The Federal Tax Service has been given 5 days to make changes and additions. The applicant will receive a new record sheet of the Unified State Register of Legal Entities in his hands. If the charter was also amended, then one copy of the document is issued, with a mark from the tax authority on the registration.
Features of the procedure for IP
In general, the procedures for adding an OKVED code for individual entrepreneurs and LLCs are completely identical. Only an individual entrepreneur submits an application on form P24001, in which there are 9 sheets. You do not need to fill out all the pages, as is the case with an LLC. If only codes are added, then sheet "E" is filled out. Naturally, it is necessary to fill out the title page, according to whichapplicant identification.
Individual entrepreneurs should remember that the amount of contributions for insurance of employees against accidents and occupational diseases depends on the code of the main activity. Therefore, when changing the main activity, you should keep this in mind. If, nevertheless, the main code changes, then the territorial body of the FSS should be notified about this before April 15 next year. Those who do not have employees, but the code has changed, do not need to notify the FSS.
An individual entrepreneur's decision to change or add OKVED does not need to be formalized by additional protocols or decisions. You can simply fill out the P24001 form, but do not sign it. By contacting the Federal Tax Service, there is already directly sign the application in the presence of a tax officer. But this can only be done if the entrepreneur himself makes changes directly. But you can do it in the traditional way, by notarizing the signature, then a trusted one can act on behalf of the individual entrepreneur in the tax authorities.
When can they refuse?
In practice, the Federal Tax Service rarely refuses to add OKVED codes. And if this happens, it is most likely that gross violations were committed when filling out the application form or drawing up the protocol, or a code was indicated that does not correspond to the current classifier.
Although there may be less trivial reasons for rejection. Not so long ago, the largest enterprise in Kazan faced such a problem. It turned out that the bailiff not only opened enforcement proceedings to recoverdebts from one of the founders, but also imposed a ban on any registration actions.
