Forum making changes SP. Step-by-step instructions for making changes

Rapidly changing business conditions and a change in political perspective are forcing entrepreneurs to constantly take risks and choose new areas of activity. Market niches and even new industries can rapidly emerge and also rapidly disappear from the domestic market, and the entrepreneur must be aware of what is happening so as not to lose his consumer.

For large companies diversifying production and marketing activities, launching a new line or ordering a batch of previously unfamiliar goods is a daily task. But for a small business, and especially a private entrepreneur, it turns into a test of endurance. Most individual entrepreneurs do not have a margin of financial strength, time and labor potential that could be risked. And before adding OKVED codes for individual entrepreneurs in 2019, you should seriously think about the appropriateness of such a decision.

An entrepreneur may want to change OKVED codes for various reasons.

An individual entrepreneur on PSN may simply end the term of the patent, and he will not want to continue to engage in the same type of activity. Or the same farmer will accumulate enough money not only to expand the already operating dairy production, but also to open a fish farm.

An individual entrepreneur must clearly determine for himself which he wants to remove as unnecessary or add to his registration documents and for how long. If this is an activity according to additional OKVED codes, it will be enough just to download the application form in the form P24001 (for individual entrepreneurs), fill out the title page, appendices E and G and send it to the Federal Tax Service at the place of registration in any convenient way.

When changing the main activity, the procedure may become more complicated. In addition to filling out an application for changing the entrepreneur's information in the USRIP, the individual entrepreneur will have to inform the FSS authorities about the change in his key code by April 15 following the calendar year (2019) so that insurance service employees can recalculate insurance payments in a timely manner in accordance with the new tariff for each employee .

If the new main activity falls under the category of licensed or does not comply with the current taxation system, these points must also be taken into account in order to avoid penalties.

Also, the entrepreneur must remember that the legislation has set restrictions for individual entrepreneurs not only on the amount of annual income and the number of employees hired, but also on certain types of activities.

In 2019, the owner of a private business does not have the right to add to his activities:

Implementation of security services.
Manufacture and sale of pyrotechnic products of III and IV classes.
Production and sale of excisable products.
Sale of explosives and materials, military equipment, firearms and edged weapons.
Carrying out operations with securities.
Employment of citizens abroad.
Non-state forms of insurance and pensions for citizens of the Russian Federation.
Manufacture of pharmaceutical products and provision of medical services.
Manufacture of medicines, including narcotic, and some others.

It is not necessary to write an application for changing OKVED codes in connection with the entry into force of the new all-Russian classifier of types of economic activity OK 029-2014. IFTS employees must independently change the data in a single register. And if this was not done for technical or other reasons, you must contact your tax inspector or file a complaint of the appropriate form.

Algorithms for adding OKVED codes

In accordance with federal law No. 129-FZ, an entrepreneur has the right to transfer information to the Federal Tax Service at the place of registration in the most convenient way for him.

When asked how to add an activity type for IP 2019, there are several options:

personal submission of an application to the Federal Tax Service at the place of registration and receipt of a response in hand;
sending an application and notarized copies of documents by registered mail with a list of contents;
transfer of an application through an intermediary - an individual who has a notarized power of attorney in his hands can act on behalf of an individual entrepreneur;
filing an application through the services of a law firm;
registration of an application on the official website of the Federal Tax Service in your personal account.

The application form will be the same in all cases. Its current electronic version can be downloaded from the online tax service or the MFC website. You can get a paper form at any branch of the Federal Tax Service, but you need to submit the completed version only at the one where the entrepreneur underwent initial registration.

How to add OKVED for individual entrepreneurs in 2019, step-by-step instructions will always be the first point in changing activities.

If an entrepreneur has the opportunity and time to personally submit information to the tax office about changing or adding new types of activities, this is quite simple. This public service is provided to a businessman absolutely free of charge. Unlike the procedure for primary state registration, there is no need to pay a state duty.

To begin with, the taxpayer must download and print or receive a tax application form, consisting of nine sheets: the title page and attachments from A to G inclusive.

It is desirable to enter data with black ink, although blue and purple are allowed, according to the principle of typewritten input. All lines are filled in capital readable letters. Grammar and spelling errors, typos, misprints, as well as the use of a proofreader and strikethrough, even done neatly with a pencil, are not allowed.

Mandatory to fill is the first - the title page containing registration information about the entrepreneur:

passport data;
tax number - initial or assigned simultaneously with the registration procedure;
a unique number in the All-Russian State Register of Individual Entrepreneurs (OGRNIP).

All data on the title page is entered in Russian for citizens of the Russian Federation, as well as for foreigners and stateless persons. Paragraph 2 indicates the reason for the application. Those who intend to change the OKVED codes put 1. The number 2 must be chosen by those who have found errors in the registration documents and want to correct them.

Sheets A-D, inclusive, are filled in by stateless persons and foreign citizens who officially reside on the territory of the Russian Federation. Citizens of the Russian Federation, whose status and place of residence have remained the same, do not need to fill out these sheets.

To fill out Sheet B, foreign and stateless persons may need updated codes of subjects of the Russian Federation and a list of officially accepted abbreviations for the names of territorial points in 2019 (house, street, district, urban settlement, ulus, building, etc.). If you use outdated forms, the tax office may refuse to accept the application or offer to rewrite it on the spot.

Sheets E pages 1 and 2 contain information about the codes of economic activity, and it is on them that the entrepreneur should dwell in more detail. In 2019, OKVED codes are entered into the register only in four-digit form.

So if an individual entrepreneur - the owner of a service station wants to expand the scope of his activities by trading in automotive parts or components, he can add codes according to OKVED class 45:

45.31. - wholesale trade in automotive components and parts;
45.32. – retail sale of automotive parts and assemblies;
45.40 - trade in motorcycles, their parts, assemblies and accessories.

If an individual entrepreneur only wants to add a few new codes, he fills out the title page, sheet E, page 1 and sheet G. If only irrelevant activities are removed from the register, it is necessary to fill out sheet E, page 2, instead of page 1. If both introduce new activities and remove the old ones - both sheets E. It is not necessary to list OKVED codes for other types of activities.

If the individual entrepreneur decided to change the main activity, the old code must be entered on page 2 of sheet E, on page 1 the new code should be displayed.

On the last sheet of G, a citizen of the Russian Federation, a foreigner or a stateless person, again writes his full name in Russian. And then, in the case of personal filing of documents, puts the number 1 in the column that describes the method of filing documents.

At the top, it is necessary to put down the numbers of the pages to be filled out in the format 001, 002, etc. Blank pages of the form are not printed and are not submitted to the tax office.

The application cannot be signed in advance unless it is submitted by mail, the Internet or through an intermediary. This will need to be done later in the presence of the tax inspector, who accepts the application and gives the entrepreneur a receipt on the accepted documents.

Applying for changing OKVED codes online

You can apply online through the official website of the Federal Tax Service in your personal. Adding OKVED for individual entrepreneurs in 2019, step-by-step instructions can be found on the tax service portal.

Identification information is automatically entered in the application, but in order to give the document legality, it is necessary to certify it with an electronic enhanced qualified signature. If there is no such signature or the individual entrepreneur for some reason does not have a personal account in the tax office, the process of adding OKVED codes may be stretched out and the implementation of new activities will have to be postponed.

If there is a signature, as in the case of a personal filing, the tax authority must notify the taxpayer within five working days (in practice it happens earlier) of its decision. If the application is filled out incorrectly, it is sent back to the IP with notes on the lines that need to be corrected or left blank.

If an entrepreneur does not have the time or opportunity to personally deal with changes in the classifier codes, he can entrust this activity to his trusted individual for an agreed fee or enter into an agreement with a law firm or other organization that provides services of this kind.

The price of the service is determined in a contractual manner, depending on the location of the office, its reputation and the speed of fulfilling obligations under the contract. On average, the cost of changing OKVED codes on a turnkey basis can vary from 1 to 8 thousand rubles.

The entrepreneur only needs a few steps:

Select the person or organization of the intermediary.
Enter into a contract.
Certify the power of attorney in the presence of a notary.

All other actions to amend the USRIP fall on the shoulders of a trustee.

Sending an application on Form P24001 by mail

To add OKVED to IP in 2019, step-by-step instructions for mail forwarding look like a combination of personal submission and submission of documents through an intermediary.

At the first stage, the individual entrepreneur makes copies of the passport and TIN and officially certifies them with a notary.

Then you need to print the sample and fill it out by hand in block letters or download the PDF or EXCEL form on the website of the Federal Tax Service and fill in the required lines 18 in Courier New font without errors and typos.

The signed application is attached to the copies of the documents and sent by registered mail with a description of the contents. To receive a response from the tax office by mail, on sheet G of the application for amendments, you must put the number 3 "send by mail." The response from the Federal Tax Service must come no later than 5 business days.

Starting from 2014, the tax service is not obliged to issue an extract from the unified register to the entrepreneur on making changes to the OKVED codes. Instead, the entrepreneur comes to the tax office with a passport and an individual tax number and receives a sheet with a set of new codes. You can request an extract from the USRIP by submitting an application to the Federal Tax Service at the place of registration of an individual entrepreneur.

If all the data was entered correctly and in a timely manner, the procedure for re-registration of activities will not take longer than one working week. At the same time, if the entrepreneur decides to neglect it and start a new type of activity without notifying the tax authorities, he faces a fine in the region of five to ten thousand rubles. in accordance with Article 14.25 of the Code of Administrative Offenses of the Russian Federation, the abolition of tax benefits, concessions, etc.

Penalties are provided for those entrepreneurs who, within three working days from the start of a new activity, did not submit an application to the tax office by mail, in person at the Federal Tax Service or the MFC, or through a trusted private or legal entity.

The number of added and removed codes according to OKVED is not limited by law, unless they are prohibited for private business. However, individual entrepreneurs should not forget that, starting from 2017, the procedure for using cash register equipment has changed for some types of activities. And the OKVED codes corresponding to them, according to which earlier it was possible for an entrepreneur not to use the online cash register, are now not on the list.

After the registration of an entrepreneur, information about him and the types of activities that he carries out enters the Unified Register of Entrepreneurs (Unified Register of Entrepreneurs). This information can be accessed by any interested person, including counterparties of the entrepreneur, supervisory authorities. To keep this information up to date, it should be updated as needed. In some cases, the registry data is updated without the participation of the entrepreneur, in others, the entrepreneur himself is obliged to report the changes to the tax authority. To do this, they are served form P24001, approved. 01/25/2012 Order of the Federal Tax Service.

Application R24001: sample filling when adding OKVED

The requirements for filling out the application are prescribed 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 direct application for changes in information about individual entrepreneurs (Section 15 of Appendix 20 of the Order). These requirements provide instructions, including on the indication of 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 specified 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 in the form P24001. In this case, the 1st page of the form, the 1st page of sheet E of the form, sheet G are filled.

If an entrepreneur, in addition to changing information about types of activities, wants to report changes to any other data from the USRIP, then he additionally fills 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 the application P24001);
sheet B (data on citizenship);
sheet B (information about the place of residence);
sheet G (information about an identity document for persons who are not citizens of Russia);
sheet D (information on a residence permit or temporary residence permit).

Official form P24001

If the new line of activity is the main one for the entrepreneur, then it must be indicated as the main one by filling in the corresponding line of the first page of sheet E. If the new type (s) of activity is not the main, but additional, then they are indicated in the corresponding lines of the first page of sheet E.

Below is form 24001 - a sample of filling out when adding OKVED, which is available for download.

New activities must be reported within 3 working days from the date of commencement of their implementation. Otherwise, the entrepreneur may be held liable under Art. 14.25 Administrative Code of the Russian Federation. In addition, the implementation of activities without entering information about it in the USRIP may lead to disputes with tax authorities regarding the attribution of income from it to a special taxation regime.

You can apply in different ways:

personally, having come to the tax authority (submitting an application in this way, there is no need to certify the correctness of the signature on it with a notary, it is enough to put your signature in the presence of an inspector);
through a representative (the representative will need to issue a notarized power of attorney, the signature on the application will need to be certified by a notary);
by mail (the signature on the application must be certified);
in electronic form through a special service on the website of the Federal Tax Service.

You do not need to pay a state duty for making changes to the USRIP.

- sample filling when adding OKVED

Amendments to OKVED IP may be necessary when starting to conduct activities in new areas of activity for the entrepreneur. For example, when an individual entrepreneur indicated during registration that he would only be engaged in sewing leather clothes (code 14.11), but a year later he decided that there would be enough capacity for tailoring workwear (14.12). In order for the business expansion to be carried out legally, it is necessary to make adjustments by type of activity in the USRIP record sheet. To do this, contact the Federal Tax Service with the appropriate set of documents.

How to open an additional OKVED for individual entrepreneurs

The process of registering changes in data about a private entrepreneur and the activities carried out by him is regulated by the norms of Art. 22.2 of the Law on State Registration dated 08.08.2001 No. 129-FZ. The procedure is free for the taxpayer, there is no state duty for these actions. To add OKVED codes for individual entrepreneurs (2019), you must submit to the tax office form P24001, which is a unified application template for updating registration information.

Entrepreneur's procedure:

Determine what types of activities will actually be carried out, select the appropriate codes for them from the OKVED2 reference book. Allocate a code for the main line of business, the rest will be reflected as additional.

Fill out application P24001, sign it.

Submit the application form to the registration authority. This can be done in several ways - bring it to the Federal Tax Service in person, send it by mail or via the Internet in electronic form, as well as through the MFC. If changes to the USRIP (adding OKVED) will be carried out through a representative, a power of attorney must be attached to the application. In case of a personal appearance at the tax office at the time of acceptance of the application, the entrepreneur may be asked for a passport for identification.

Within 5 days, the specialists of the Federal Tax Service will consider and check the application, after which a decision is drawn up and changes are made to the USRIP database (Article 8 of Law No. 129-FZ).

The final stage is the receipt of the USRIP record sheet, which will indicate the codes for the types of activities, taking into account the latest changes.

It is necessary to register the types of activities, incl. in order to correctly determine the risk class for them, on which the percentage of contributions paid by the entrepreneur to the FSS for "injuries" depends. The risk class is established in relation to the main type of activity - the line of business, which is the main source of income. The rest of the areas are considered optional. The type of activity is indicated by unified classification codes from the OKVED2 reference book.

Next, the entrepreneur needs to double-check whether the main type of activity matches the updated documents. If the code has changed, it is necessary to notify the FSS about this (not required if the individual entrepreneur has no employees). This is done by confirming the main activity until April 15 following the results of the past year. After receiving notification from the FSS about a change in the insurance rate, the calculation and payment of contributions for injuries should be made at a different rate.

If the new type of activity is licensed, you need to take care of obtaining permits.

Filling out an application

How to add OKVED codes for individual entrepreneurs? To do this, you must correctly fill out an application in the form P24001. A sample document was approved by the Federal Tax Service in Order No. ММВ-7-6/ dated January 25, 2012 [email protected](as amended on May 25, 2016). It is obligatory to fill out only the title page, it contains data by which it is possible to reliably identify the taxpayer. The rest of the sheets are to be filled out if there are grounds for their submission. In the case of adding activity codes, you will need sheet "E". It consists of two sections:

Section 1 contains information about codes that need to be changed or entered.

Section 2 is drawn up in relation to the ciphers excluded from the database in the record sheet about the entrepreneur.

To confirm the correctness of the entered data and indicate the method for obtaining a decision on the application, you must fill out the sheet "G".

How to add OKVED for individual entrepreneurs: if the main type of activity changes, in line 1.1. section 1 of sheet "E" a new code is entered according to OKVED2, and in line 2.1 of section 2 of sheet "E" the previous code is indicated. If the composition of additional activities is updated, the new codes are entered in the cells of lines 1.2 of section 1 of sheet "E". If there are excluded types of activities from the category of additional, lines 2.2 of section 2 of sheet "E" are also filled in. To identify the direction of activity, you must specify at least 4 digits of the code from the classifier.

Sheet "G" is needed to confirm the fact of the reliability of the information reflected in the application. This page contains a text block, which, when the entrepreneur approves the document, makes the citizen responsible for the completeness and accuracy of the information and documents provided. On the sheet it is necessary to indicate which method of obtaining the decision of the tax authority based on the results of consideration of the application is preferable:

personally in hands;

through a representative acting by proxy;

by mail.

The contact details of the entrepreneur are written below - phone and email address. The applicant puts his signature in the presence of a specialist of the registration authority. If the application is sent by mail, the authenticity of the signature must be confirmed by a notary. The application can be filled out manually or on a computer.

Starting his business, an individual entrepreneur selects from the table of the classifier of OKVED codes those types of activities that he plans to engage in. And although their number is not limited by law, it is still quite often necessary to add new activity codes with subsequent registration of changes with the tax authorities.

Main steps in the process of adding an economic activity code

The requirements for registration of changes and the procedure for introducing a new code of entrepreneurial activity are regulated by the Tax Code of the Russian Federation. The procedure for adding a new type of activity can be represented by several stages:

Selecting a code from the OKVED list.
Filling out an application.
Submission of an application.
Obtaining supporting documents.

Code selection

The code is selected according to the OKVED classifier (All-Russian classifier of types of economic activity). Moreover, only the OKVED-2 classifier or OK 029–2014 is currently used. It was put into effect by order of Rosstandart No. 14-st of 01/31/2014.

Currently, only OKVED2 (OK 029–2014) is used to designate economic activity codes.

It should be borne in mind 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 apply the old code instead of the new one, you can look at the transition table created by the FTS 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 not have an analogue of the old code at all. In this case, the entrepreneur will have to write an application to the tax authority and go through the entire procedure. True, there is no punishment for using the code in the old edition.

But the addition of new code must be approached with all seriousness. All codes in the classifier are divided into 21 sections and are indicated by 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 denoting a specific type of economic activity contains from 2 to 6 digits. The activity code for IP should not be less than 4 digits.

When choosing codes, a novice entrepreneur often makes a mistake: he unnecessarily narrows the scope of his business. This leads subsequently to the need to add new codes. Theoretically, it is possible to enter any number of OKVEDs in the registration application, 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 directions of his business.

And you should also remember that many 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 these areas only if there are appropriate permits.

With even greater care, one must approach the choice of the main activity code: it can be only one. This is primarily due to the accrual of contributions to the FSS of the Russian Federation, the amount of which directly depends on specific types of activities. For example, the higher the risks of damage to health during work, the higher the insurance premiums will naturally be.

And of course, we must not forget that some activities are prohibited for individual entrepreneurs. For example, this applies to the manufacture of medicines or to many jobs in the production and repair of weapons and military equipment. And to perform some work, in addition to a license, other documents may also be required. 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 method of taxation

Making an application

To make changes to the codes of economic activity recorded during registration and entered in the USRIP register, and, in particular, to add new codes, an application is submitted to the tax office in the form P24001. It contains 9 pages, but in case of a change 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 are fixed:

Full name of the entrepreneur;
taxpayer identification number (TIN);
the main state registration number of an individual entrepreneur (OGRNIP);
the reason for submitting 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 cover page of the P24001 form, when adding new codes, the number 1 is entered in the reason column

Sheet "E" is used to register changes in activities. It includes two pages. If an activity code is added, entries are made only on page 1. When any type of activity is liquidated, an entry on page 2 is applied. new type of activity and at the same time the old type is being liquidated.

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 "G". Contact numbers are indicated here, as well as the method by which the entrepreneur is going to receive supporting documents from the tax authorities.

The signature on sheet "G" of form P24001 is put only in the presence of a tax inspector or it is certified by a notary

The column with the signature indicated at the end of the application is filled in at the tax office itself in the presence of the responsible employee accepting the documents. If the papers are submitted through a trustee, then a power of attorney in his name and certification of the IP signature by a notary are required.

When filling in the error column, corrections are not allowed. Registration of records is carried out in accordance with the requirements of the Federal Tax Service. According to these rules, if applications are filled out by hand, then only in capital block letters and in black ink or black ink. When using a computer, the Courier New font is used with a height of 18 pixels.

Printing the application, as well as other documents submitted to the IFTS, on both sides of the sheet is strictly prohibited. All sheets of the application are stabbed with a paper clip or stapled with a stapler. Flashing an application is not currently required.

Applying

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. In case of independent appearance of the individual entrepreneur in the inspection, the application is submitted to the registration window, and under the supervision of the inspector, a signature is put in the appropriate 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 best solution. If there are no such conditions, then you can resort to the services of the Federal Tax Service provided by it on the public services website.

Here, the entrepreneur registers and receives a virtual personal account, through which he carries out all the required operations.

It is necessary for every businessman to start a "Personal Account" on the State Services portal

Obtaining documents about the 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 and when it was received by him.

By the number of the issued certificate or receipt, you can track the status of processing the application on the website of the Federal Tax Service using a special service called "Information on legal entities and individual entrepreneurs in respect of which documents for state registration are submitted."

According to the law, a five-day period is provided for checking and processing the documents submitted by the tax inspectorate. After this period, the entrepreneur can go to the tax office for a document confirming the changes made. To obtain it, it is enough to present a passport or a 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 record sheet of the Unified State Register of Individual Entrepreneurs (EGRIP). 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 USRIP was abolished. If a businessman needs to receive such an extract, then he must fill out an appropriate application directly at the tax office or via the Internet.

It should be noted that if the individual entrepreneur in his application chose mail as a way to receive a supporting document, then the period for issuing the document increases by the time it is on the way.

A sample of the YRGIP sheet confirming the fact of entering information about additional types of activities of an individual entrepreneur

The tax inspectorate has the right to refuse the IP to issue a document approving the change in the EGRIP. The usual reasons for this decision when adding new codes are as follows:

the application was sent to the wrong address, that is, not to the “native” tax office responsible for registering this individual entrepreneur;
the application is not notarized or certified with errors;
the application is signed not by an individual entrepreneur or an authorized person, but by an outsider;
errors, blots, typos, etc. were found in the document;
there is a judicial act prohibiting the introduction of changes.

If approval is denied, the SP may correct its errors and reapply. If the businessman does not agree with this decision of the Federal Tax Service Inspectorate, then he can be appealed within 3 months from the date of receipt of the refusal (FZ No. 129 of 08.08.2001).

The cost of adding OKVED codes for individual entrepreneurs

Adding new codes for individual entrepreneurs is completely free of charge. In this case, no state duty is paid and no other payment documents are provided either.

If an entrepreneur, in order 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 for passing the procedure and follow it clearly.

We prepared a step-by-step inspection for 2018 on how to change OKVED IP. With its help, you can add a new type of business to the USRIP or exclude the old one.

Each entrepreneur has codes for types of activities. They indicate them during registration, and the tax authorities enter them into the USRIP. By OKVED codes, you can determine what kind of business a merchant is engaged in. Sometimes merchants need to add or change the codes that they previously indicated during registration. How to change OKVED for individual entrepreneurs in 2018? Step by step instructions are in the article.

When you need to change OKVED IP in 2018

Often, entrepreneurs choose OKVED codes that do not fully correspond to the areas of their economic activity. This leads to the fact that the USRIP lists incorrect codes, extra ones are indicated or the necessary ones are missing.

If the entrepreneur has not entered the necessary OKVED codes into the USRIP, the tax authorities will refuse special treatment, tax holidays and reduced insurance premium rates. Extra codes will lead to additional reports and overpayment of contributions. To avoid trouble, a merchant should put things in order in the USRIP.

How to change OKVED for individual entrepreneurs in 2018: step by step instructions

To change or add OKVED, an individual entrepreneur in 2018 must contact the tax office. Since it is she who registers the amendments to the USRIP.

Step number 1. Select OKVED code

First of all, an entrepreneur needs to choose the correct OKVED codes, which will most accurately reflect the nature of his activities. To do this, you need to use the All-Russian classifier of types of economic activity - OKVED 2 (approved by order of Rosstandart dated January 31, 2014 No. 14-st).

In the classifier, the merchant will have to select a section that corresponds to the field of his activity. For example, for garment and paper mills, section C "Manufacturing" is suitable, and for courier companies - section H "Transportation and storage".

After the section is chosen, it is necessary to define the necessary class. It is a two character code. And in it you should already find a suitable type of activity. The codes in the document consist of two to six digits. The entrepreneur must indicate at least four characters in the codes. For example, in Moscow, an entrepreneur is engaged in the production of hosiery. For this type of business, the OKVED code is 14.31.

Step number 2. Determine the main OKVED code

The main activity is the one that brings or will bring the merchant the most income. It is for this type of activity that the OKVED code will be the main one. If the entrepreneur simply adds new codes, then usually the main code does not need to be changed. It is changed only if the individual entrepreneur decides to radically change the direction of the business.

Step number 3. Fill out an application

To change or simply add new OKVED codes, a merchant must submit an application to the tax office in the form P24001. It was approved by Appendix No. 14 to the order of the Federal Tax Service of January 25, 2012 No. ММВ-7-6 / [email protected] Do not confuse with Form 14001, only companies use it.

On the title page of the application, the entrepreneur must indicate:

OGRNIP;
surname, name and patronymic;

The new OKVED codes, which the merchant decided to add in 2018, he must reflect on page 1 of sheet E. And the extra codes that must be excluded from the USRIP - on page 2 of sheet E.

You need to enter codes in the application only those that consist of at least four characters. On sheet G, the entrepreneur must indicate his last name, first name and patronymic. And then you need to choose how the individual entrepreneur wants to receive the record sheet: in person, by mail or through a proxy.

Step #4. Submit an application to the tax office

There are three ways to submit an application to the inspectorate. First, directly to the inspection. If the entrepreneur takes the application in person, then there is no need to sign the application in advance. In this case, the IP will sign in the presence of the inspector. An application to the inspection can be carried by a person by proxy. In this case, the merchant's signature must be certified in advance by a notary. This follows from sheet G of the application form.

Secondly, to the multifunctional center - in person or through a representative by proxy. Information about the provision of this service at your MFC must be clarified on the MFC website.

Thirdly, by mail with a declared value and an inventory of the attachment.

Fourth, electronically. This method can be used by entrepreneurs who have an electronic signature. To submit an application electronically, you should go to the website of the Federal Tax Service and go to the "All Services" / "State Registration of Legal Entities and Individual Entrepreneurs" section. Next, select the section for IP and click the "Make changes to IP information" button.

Please note: you do not need to pay state duty when changing OKVED codes.

Step number 5. Get a USRIP record sheet with new codes

When submitting an application, the individual entrepreneur himself chooses how he will receive the record sheet - personally, by mail or through a person by proxy.

Five working days after receiving the application, the tax authorities will issue a record sheet with new codes.

In case of refusal to make changes to the USRIP, the tax authorities will issue or send by mail the appropriate document.