After registering an entrepreneur, information about him and the types of activities he carries out is included in the Unified State Register of Entrepreneurs (USRIP). This information can be viewed by anyone interested, including the entrepreneur’s counterparties and supervisory authorities. To keep this information current, it should be updated as necessary. In some cases, the register data is updated without the participation of the entrepreneur; in others, the entrepreneur himself is obliged to inform the tax authority about the changes. To do this, they submit form P24001, approved. 01/25/2012 By order of the Federal Tax Service.
Statement R24001: sample filling when adding OKVED
The requirements for filling out the application are specified in the specified Order of the Federal Tax Service. See the general requirements for filling out registration forms (Section 1 of Appendix 20 of the Order) and the special requirements for filling out the application for amendments to information about individual entrepreneurs (Section 15 of Appendix 20 of the Order). These requirements provide instructions, including indicating OKVED codes. According to them, when filling out the code, its first digits (at least 4 characters) must be indicated.
On May 25, 2016, changes were made to the said Order of the Federal Tax Service, including registration forms and requirements for filling them out. According to these changes, when filling out registration forms, OKVED2 codes (classifier OK 029-2014) must be used.
If an entrepreneur opens a new line of business, information about which has not been previously entered, then an application must be submitted to the tax office using form P24001. In this case, fill out the 1st page of the form, the 1st page of sheet E of the form, sheet J.
If an entrepreneur, in addition to changing information about types of activities, wants to report changes in any other data from the Unified State Register of Individual Entrepreneurs, then he will additionally fill out the corresponding sheets of the form:
- Sheet A (information about the entrepreneur, including his last name, first name, patronymic; for Russian citizens, this information is updated in the order of interaction between authorities, it is not necessary to fill them out in application P24001);
- sheet B (citizenship data);
- sheet B (information about place of residence);
- Sheet G (information about an identity document for persons who are not citizens of Russia);
- sheet D (information about residence permit or temporary residence permit).
Official form P24001
If the new line of activity will be the main one for the entrepreneur, then it must be indicated as the main one by filling out the corresponding line of the first page of sheet E. If the new type (types) of activity is not the main one, but additional, then they are indicated in the corresponding lines of the first page of sheet E.
Below is form 24001 - a sample for filling out when adding OKVED, which is available for download.
You must report a new activity within 3 business days from the date it began. Otherwise, the entrepreneur may be held liable under Art. 14.25 Code of Administrative Offenses of the Russian Federation. In addition, carrying out an activity without entering information about it into the Unified State Register of Individual Entrepreneurs may lead to disputes with tax authorities regarding the attribution of income from it to a special taxation regime.
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 registration application is sufficient, but it should indicate the types of activities in which the new business will operate. 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 novice entrepreneur should first become familiar with what awaits him in the field of accounting and tax accounting in order to reduce the number of 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 affects entrepreneurs, since on the basis of statistics, regulations are adopted that increase or decrease taxes, provide the opportunity to receive government support, etc.
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 services that people need or trade goods that are 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 maintain a stable income throughout the 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 a license is required for them, 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 activities. 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 there are still doubts about which code to use, OKVED has an explanatory appendix.
- If it is still not clear which code to choose, then you can type a request for a specific occupation into the search engine, for example, “OKVED code for toy trade.” It is quite possible that there are already ready-made solutions on the Internet, but 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 on the correct selection of 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 within a specified time a certificate of amendment and an extract from the Unified State Register of 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.
When starting his business, an individual entrepreneur selects from the table of the OKVED code classifier those types of activities that he plans to engage in. And although their number is not limited by law, quite often there is a need to add new activity codes with subsequent registration of changes with the tax authorities.
Main stages of the process of adding an economic activity code
Requirements for registration of changes and the procedure for introducing a new business activity code are regulated by the Tax Code of the Russian Federation. The procedure for adding a new type of activity can be represented in several stages:
- Selecting a code from the OKVED list.
- Filling out the application.
- Submitting an application.
- Obtaining supporting documents.
Code selection
The choice of code is made according to the OKVED classifier (All-Russian Classifier of Types of Economic Activities). Moreover, currently only the OKVED-2 or OK 029–2014 classifier is used. It was put into effect by order of Rosstandart No. 14-st dated January 31, 2014.
Currently, only OKVED2 (OK 029–2014) is used to designate economic activity codes.
It should be taken into account that the transition period when it was possible to use codes from the old OKVED classifier has now ended. In order not to make a mistake and not to use the old code instead of the new one, you can look at the transition table created by the Federal Tax Service specialists.
Entrepreneurs who registered their activities before the latest changes in OKVED are not required to change the old codes of their activities to new codes or report this to the tax office. However, the new classifier may completely lack an analogue of the old code. In this case, the entrepreneur will have to write an application to the tax authority and go through the entire procedure required. True, no punishment is provided for using the code in the old edition.
But adding new code must be approached with the utmost seriousness. All codes in the classifier are divided into 21 sections and designated in Latin letters from A to U. These letters are not used to designate the codes themselves. The code is encrypted in a series of numbers, placed in pairs and separated by a dot between the pairs. The code indicating a specific type of economic activity contains from 2 to 6 digits. The activity code for individual entrepreneurs should not contain less than 4 digits.
When choosing codes, a novice entrepreneur often makes the mistake of unnecessarily narrowing the scope of his business. This subsequently leads to the need to add new codes. Theoretically, it is possible to enter into the registration application any number of OKVEDs, of which there are more than 2 thousand in the classifier. The page contains the names of 57 codes, but there may be several such pages. In practice, an entrepreneur, guided by common sense, enters no more than 20 codes characterizing the areas of his business.
And you should also remember that many types of activities require special permits or licenses. This, of course, will not prevent them from being included in the list of codes, but it will be possible to work in the indicated areas only if the appropriate permits exist.
You need to be even more careful when choosing the main activity code: there can only be one. This is, first of all, related to the calculation of contributions to the Social Insurance Fund of the Russian Federation, the amount of which directly depends on specific types of activities. For example, the higher the risk of damage to health during work, the higher, naturally, the insurance premiums will be.
And of course, we must not forget that some types of activities are prohibited for individual entrepreneurs. For example, this applies to the manufacture of medicines or to many works in the production and repair of weapons and military equipment. And to perform some work, in addition to a license, you may also need other documents. For example, to work in the field of upbringing and development of children, you must have a certificate of no criminal record.
Remember that it is necessary to coordinate the planned activities with the chosen taxation method
Application Form
To make changes to the economic activity codes recorded during registration and entered into the Unified State Register of Individual Entrepreneurs, and, in particular, to add new codes, an application on form P24001 is submitted to the tax office. It contains 9 pages, but in case of changes in the form of adding new types of activities, only sheets 1 (title), “E” and “G” are drawn up.
On the title page, in the appropriate columns, the following is recorded:
- Full name of the entrepreneur;
- taxpayer identification number (TIN);
- main state registration number of an individual entrepreneur (OGRNIP);
- reason for filing the application (the number “1” is entered as the reason, indicating changes in information about the individual entrepreneur, including the addition of a code).
On the title page of form P24001, when adding new codes, the number 1 is entered in the reason column
Sheet “E” is used to document changes in activities. It includes two pages. In the case of adding an activity code, entries are made only on page 1. When liquidating any type of activity, an entry on page 2 is applied. And if an individual entrepreneur changes the main type of activity, then both pages of sheet “E” have to be filled out, since as a result of this change an additional a new type of activity and at the same time the old type is eliminated.
When adding new types of economic activity, page 1 of sheet “E” of the application is drawn up, where the designation of this code is entered
The last sheet to be filled out is “F”. Contact numbers are indicated here, as well as the method by which the entrepreneur plans to receive supporting documents from the tax authorities.
The signature on sheet “G” of form P24001 is placed only in the presence of a tax inspector or it is certified in a notary office
The signature column indicated at the end of the application is filled out at the tax office itself in the presence of the responsible employee receiving the documents. If the papers are submitted through a proxy, then a power of attorney in his name and certification of the individual entrepreneur’s signature by a notary is required.
When filling out the form, errors and corrections are not allowed. Records are prepared in accordance with the requirements of the Federal Tax Service. According to these rules, if the application is filled out by hand, then only in capital block letters and black ink or black paste. When using a computer, use the Courier New font with a letter height of 18 pixels.
Printing the application, as well as other documents submitted to the Federal Tax Service, on both sides of the sheet is strictly prohibited. All application sheets are pinned with a paper clip or stapled using a stapler. There is no need to submit an application at this time.
Submitting an application
To submit an application in person to the tax office, in addition to it, only a passport is required. If the application is sent through a proxy or by mail, then a copy of the passport certified by a notary is submitted. When an individual entrepreneur independently appears at the inspection, the application is submitted to the registration window, and under the supervision of the inspector, a signature is placed in the corresponding column on sheet “G”.
Of course, if the tax office is nearby, and the physical condition of the individual entrepreneur is good and he has enough time, then filing an application in person seems to be the optimal solution. If there are no such conditions, then you can resort to the services of the Federal Tax Service, which it provides on the government services website.
Here the entrepreneur registers and receives a virtual personal account, through which he carries out all the required operations.
Every businessman needs to create a “Personal Account” on the State Services portal
Receiving documents about changes made
The fact of submitting an application to the tax authority is recorded by a certificate signed by the employee who accepted the application, which indicates which document was received by him and when.
Using the number of the issued certificate or receipt, you can track the status of processing the application on the Federal Tax Service website using a special service called “Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.”
The law provides a five-day period for checking and processing the submitted documents to the tax inspectorate. After this period, the entrepreneur can go to the tax office for a document confirming the changes made. To receive it, it is enough to present a passport or power of attorney in the name of the interested individual entrepreneur.
Currently, the only document issued by the tax office when adding codes is the entry sheet of the Unified State Register of Individual Entrepreneurs (USRIP). By Order of the Ministry of Finance of the Russian Federation No. 139n dated March 11, 2014, the automatic issuance of an extract from the Unified State Register of Individual Entrepreneurs was abolished. If a businessman needs to receive such an extract, he must fill out the appropriate application directly at the tax office or via the Internet.
It should be noted that if the individual entrepreneur chose mail in his application as a method of receiving a confirmation document, then the period for issuing the document increases by the time he is in transit.
A sample of the ERGIP sheet confirming the fact of entering information about additional types of activities of an individual entrepreneur
The tax office has the right to refuse to issue an individual entrepreneur a document approving changes to the Unified State Register of Individual Entrepreneurs. Common reasons for this decision when adding new codes are the following:
- the application was sent to the wrong address, that is, not to the “home” tax office responsible for registering this individual entrepreneur;
- the application is not notarized or certified with errors;
- the application was signed not by an individual entrepreneur or an authorized representative, but by an outsider;
- errors, blots, typos, etc. were found in the document;
- there is a judicial act prohibiting changes.
If approval is denied, the individual entrepreneur can correct his mistakes and resubmit the application. If the businessman does not agree with this decision of the Federal Tax Service, then he can appeal it within 3 months from the date of receipt of the refusal (Federal Law No. 129 of 08.08.2001).
Cost of adding OKVED codes for individual entrepreneurs
Adding new codes for individual entrepreneurs is completely free. In this case, no state duty is paid and no other payment documents are required.
If an entrepreneur, to add or change the codes of his economic activity, resorts to the help of third-party organizations providing legal services, then he will have to pay from 3 to 5 thousand rubles.
The algorithm for adding economic activity codes for an individual entrepreneur is a fairly simple task and does not require much effort. It is enough to carefully study the procedure and strictly follow it.
Encodings and abbreviated names constantly catch the eye of those who conduct business activities. One of the varieties of such encodings is . This is a general classification of types of 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, the main principle is the approach when 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 instructions 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 the OKVED codes that are added. The second contains codes that require exclusion
The sheet, which is 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
There are different ways 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 the one 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 a second time later than the deadlines specified in the legislation, then the activity 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.
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