The management of companies often thinks about new activities. It can be assumed that the implementation of new types of activities implies the mandatory entry into the Unified State Register of Legal Entities of new OKVED codes. Is it necessary to do this? What documents need to be submitted to tax office and do they need to be notarized? Which maximum amount activities can be added to the register? Similar questions are quite often asked on our forum in the "" section. The answers to these questions, as well as the algorithm for adding new OKVED codes to the Unified State Register of Legal Entities, are in our article today.
Introductory information
When an organization is just being created, the main and additional types of activities are indicated in the registration application in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED). The organization determines the types of activities independently. They are reflected in the Unified State Register of Legal Entities as special codes(subclause “p”, clause 1, article 5 of the Federal Law of 08.08.01 No. 129-FZ “On State Registration of Legal Entities and individual entrepreneurs", hereinafter - Law No. 129-FZ). If the company starts a new activity, then new codes must be added to the state register. Let's consider aspects of this procedure in more detail. But first, let's answer two questions: when do you need to add new codes to the Unified State Register of Legal Entities and how many codes can be added to the Unified State Register of Legal Entities?
When do I need to add new codes to the Unified State Register of Legal Entities?
Legislation allows organizations to engage in any type of activity that is not prohibited by law. Moreover, the lack of information about the corresponding code of the type of activity in the Unified State Register of Legal Entities is not an obstacle to this (clause 1, article 49 of the Civil Code of the Russian Federation).
At the same time, Law No. 129-FZ requires organizations to timely (within three business days from the start of a new activity) report this to the IFTS at their location (clause 5, article 5 of Law No. 129-FZ).
How many OKVED codes can be added to the Unified State Register of Legal Entities?
The legislation does not limit the organization by the number of activities in which it can be engaged. Therefore, from a legal point of view, any number of OKVED codes can be added to the Unified State Register of Legal Entities. However, there can be only one main activity.
It should also be noted that for some types of activities, the use of special tax regimes is not allowed. So, for example, organizations that extract and sell other minerals are not entitled to apply the simplified tax system (subclause 8, clause 3, article 346.12 of the Tax Code of the Russian Federation). And "imputation" in general can be used only in relation to certain types of activities (paragraph 1, clause 1, article 346.28 of the Tax Code of the Russian Federation). At the same time, the judges note that the indication of any type of activity in the constituent documents does not mean that the legal entity will necessarily carry out this activity (FAS resolution Northwestern District No. А42-5179/04-28 dated 09.11.04). This means that the presence in the charter or the Unified State Register of Legal Entities of certain OKVED codes should not restrict organizations from applying special tax regimes.
To date (in 2015) OKVED codes should be selected from the Classifier approved by the Decree of the State Standard of Russia dated 06.11.01 No. 454-st (OK 029-2001). This is confirmed by the letter of the Federal Tax Service of Russia dated 08/07/14 No. ND-3-14 / 2624. However, from 2016 this Classifier will become invalid, and the Classifier approved by the order of Rosstandart dated 31.01.14 No. 14-st (OK 029-2014) will be applied. It was originally planned that the new Classifier would be applied from January 1, 2015. But by order of Rosstandart dated September 30, 2014 No. 1261-st, this period was extended until January 1, 2016.
When should the bylaws be changed?
The procedure for adding codes to the Unified State Register of Legal Entities and the number of documents that must be filled out depends on whether the company's charter needs to be changed. The legislation does not require that the charter must necessarily list all types of activities that the organization is (or may be) engaged in (clause 4, article 52 of the Civil Code of the Russian Federation). So, the charter may say that the company has the right to carry out any activities that are not prohibited by the legislation of the Russian Federation. It should be noted that in practice this wording is most often found in the statutes. Its presence means that if the company starts to engage in new activities for itself, then nothing will need to be changed in the charter.
The legislation also allows not to indicate in the charter the possibility of carrying out any activity, but to prescribe in it specific types activities. If the charter contains an exhaustive list of the activities of the organization, in order to start a new activity, the charter will need to be amended. The conclusions are as follows:
- if the charter allows the organization to engage in any type of activity, then to add new OKVED codes, it is enough to make changes only to the Unified State Register of Legal Entities;
- if the charter contains a closed list of activities that the organization is engaged in, and additional types of activities are not provided, then it will be necessary to amend the charter and register these changes in the Unified State Register of Legal Entities.
The procedure for adding codes to the Unified State Register of Legal Entities
Application preparation
As we have already said, within three working days the organization is obliged to inform the IFTS that it has started a new activity. Such a message is considered an application in the form R14001 "Application for amendments to the information about a legal entity contained in the Unified State Register of Legal Entities" (approved by order of the Federal Tax Service of Russia dated 01.25.12 No. ММВ-7-6 / [email protected], hereinafter - Order No. ММВ-7-6/ [email protected]).
Let's just say that this form has a lot of attached sheets. However, you do not need to fill them all. If we are talking only about adding OKVED codes, then you need to fill out:
- page 1 of the application;
- page 1 of sheet H "Information on codes according to the All-Russian classifier of types of economic activity" (it reflects the types of activities to be included in the Unified State Register of Legal Entities);
- sheet P "Information about the applicant" (pages 1-4).
Please note: when filling out sheet H, at least four digits of the code should be indicated (clause 1.6 of the Requirements, approved by order No. ММВ-7-6/ [email protected]). That is, when choosing additional OKVED codes, three-digit codes for registration will not work.
Note that sheet H also has page 2. It is intended to reflect the types of activities that need to be excluded from the Unified State Register of Legal Entities. Therefore, if necessary, fill it out. At the same time, through mutual exclusions and additions, it is possible to replace, among other things, the main type of activity (for example, make it additional).
Blank sheets and pages are not included in the application (clause 1.11 of the Requirements approved by order No. ММВ-7-6 / [email protected]).
Certification by a notary
By general rule, the authenticity of the signature on the application must be certified by a notary. So, on page 4 of sheet P, the applicant personally (that is, by hand) fills out the line in which he indicates his full name, and in the presence of a notary signs (clauses 2.20.5, 7.21.6 of Appendix 20 to Order No. ММВ-7 -6/ [email protected]). It is not necessary to sign the application in advance.
However, there is an exception. If the application will be sent to the tax office in the form of an electronic document signed with an enhanced qualified electronic signature of the applicant, then it is not required to contact a notary (paragraph 5, clause 1.2, article 9 of Law No. 129-FZ).
Recall that the applicant for state registration of changes in the Unified State Register of Legal Entities is the head or other person who has the right to act on behalf of the organization without a power of attorney (clause 1.3, article 9 of Law No. 129-FZ).
Application Submission
You can submit an application to the tax office in any way provided for in paragraph 1 of Article 9 of Law No. 129-FZ (for example, directly to the tax office, by mail or in the form of an electronic document). Moreover, a representative can do this if he has a notarized power of attorney.
Tax authorities must register the changes within five working days from the date of submission of documents (clause 1, article 8 of Law No. 129-FZ).
Please note: to register changes in the Unified State Register of Legal Entities, you do not need to pay a state duty (clause 2, article 17 of Law No. 129-FZ). That is, when adding OKVED codes, you only need to pay for notarization statements. And if the applicant uses an enhanced qualified electronic signature then these costs will not be required.
For individual entrepreneurs, the procedure for entering OKVED codes into the USRIP has its own characteristics. For example, an application is submitted in the form P24001. If the individual submits the application in person, then notarization of the signature is not required.
If you need to change the rules
If it turns out that the start of a new activity entails the need to amend the charter, then the procedure will be more complicated. In this case, you will need to submit more documents to the tax authorities, namely (Article 17 of Law No. 129-FZ):
- an application in the form P13001 "Application for state registration of changes made to founding documents legal entity";
— a decision to amend the constituent documents of a legal entity;
- changes made to the constituent documents of a legal entity, or the constituent documents of a legal entity in a new edition in two copies;
- a document confirming the payment of the state fee.
In some cases, it is necessary to add or change the OKVED codes. For example, a company decided to engage in activities that were not foreseen when it was founded. In this case, you need to carry out the procedure for adding codes for LLC. She is uncomplicated.
How to choose the right OKVED codes
First of all, select the codes that you need. This can only be done according to OKVED2, aka OKVED OK 029-2014. Despite the fact that three editions of OKVED are currently working in Russia, changes can only be made according to this one. Use the site, which is engaged in the selection of economic activities for free. This will make the task as easy as possible. Or download the document and select the necessary codes from it yourself. Also on some sites you can get a free consultation of professional classifiers.
If you choose OKVED 1 or OKVED 1.1., the documents in the tax office will simply not be accepted from you. In this case, the procedure for holding the meeting and certifying the application will have to be checked again. To save time and money from the very beginning, be careful and choose the right classifier.
Change of charter and application form
In some cases, when changing or adding a type of economic activity, you have to change. Then you need to fill out the form P13001. In this situation, changes to the OKVED LLC codes will be paid. True, the fee is low - only 800 rubles. If the charter does not change, form P14001 is used, and the state duty does not need to be paid.
When is a bylaw change required? If it does not spell out the possibility of engaging in other permitted activities in addition to those mentioned in it. Both applications can be found online. You need to type in the search engine “form P13001” or “form P14001”, respectively, and it will give you what you need.
Decision-making
Before submitting an application, you need to make a decision at the meeting of the participants in the company and formalize it accordingly. Of course, a meeting is not required if there is only one owner. In this case, he can single-handedly make a decision and sign the paper. Important: the document should contain exactly the numbers of the code, and not a description of the type of activity in words. The following points should also be mentioned there:
Listing of all added codes;
Listing of all excluded codes;
Mention of a change in the code of the main activity, if such a replacement occurs;
Description of changes that are made to the charter in connection with this procedure;
Approval of the authority of the person who will formalize the change (submission of an application, and so on).
The decision must be formatted accordingly. With him, the representative of the LLC will go first to the notary, and then to the Federal Tax Service.
Certification of the application by a notary
The next step is to have the application certified by a notary. You already know how to determine which application form is needed in a particular case. You need to go to the notary with a completed application. This procedure cannot be avoided, even if the documents are submitted to the tax office by the sole founder of the company. After that, the authorized person, who was indicated in the decision, takes the documents to the IFTS or sends them by mail.
If this is not done, the firm will receive a fine of 5,000 rubles. Therefore more optimal solution- send a representative of the organization to the tax service.
Submission of documents
The next step is the submission of documents. It can be done at the tax office or through a multifunctional center - the MFC. Both of these methods are acceptable. But there is a difference in the design of the payment document. You need to download it from the website of the organization that will accept the documents.
As a rule, you need to contact the same inspection that registered the company. However, in Moscow the situation is slightly different. There, for these purposes, there is a special department, namely, the 46th.
The package of documents will be as follows:
Solution sole founder or minutes of the general meeting;
An application in the form of your choice, certified by a notary;
New charter (only if it has been amended);
Receipt received for payment of the state fee (only if changes were made to the charter).
Please note that the law does not require a decision when submitting documents, but you still need to take it with you. Why? Representatives of the IFTS require it to make sure that no more than three days have passed, given by law to notify the decision to change the codes. If they see that more than three working days have passed, then they impose a fine on the LLC.
Documents receiving
After five working days, you can pick up ready-made documents from the tax office. Among them will new leaf records of the Unified State Register of Legal Entities and the charter with confirmation of the IFTS, if it has changed. From this point on, you can the new kind activities on a completely legal basis.
If you have changed your surname, registration at the place of residence in the Russian Federation, passport of a citizen of the Russian Federation (change of IP passport), then you do not need to report this to the tax office. The bodies of the Federal Migration Service themselves will transfer the changes to tax authority who will enter the necessary data into the Unified State Register of Individual Entrepreneurs, which contains information about you as an individual entrepreneur (Federal Law N 129-FZ, Chapter II, Article 5, clause 4, fifth paragraph). If it is necessary to change other data in the register, for example, you stopped doing one type of economic activity and started doing another, then you need to report this to the tax office. Specifically, we will consider this example of making changes to the registration data of an individual entrepreneur on our own without the services of a lawyer and a notary public in this article. To make changes to the registration data of an individual entrepreneur, we need to submit the following documents to the tax authority: 1.
Application for amendments to the information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs in the form P24001. Changing the activities of IP 2019 step by step instructions: 1.
We download the current application form for making changes to the information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs - download form P24001 in Excel format and start filling out P24001. A sample of filling out form P24001 with explanations will help you with this. To view a sample, you will need free program to read PDF files, latest version which can be downloaded from the official Adobe Reader website. The presented sample considers form R24001 2019 using the example of making changes to information about codes according to the All-Russian classifier of types of economic activity. Sheet E, page 1 of the application - types of activities to be included in the USRIP, Sheet E, page 2 of the application - types of activities to be excluded from the USRIP. Attention! If you need to add additional activities: If you need to exclude additional activities: If you need to change the main activity: Attention! 2.
We fasten the sheets of the completed application with a simple paper clip or stapler. On the this moment it is not necessary to flash the application (Letter of the Federal Tax Service dated September 25, 2013 N SA-3-14 / [email protected]). 3.
We go to the tax office, taking our passport with us, and submit our application P24001 to the inspector at the registration window. On Sheet G of the application, fill in the full name field by hand with a pen with black ink. and put the signature of the applicant in the presence of the tax inspector. We receive a receipt with the mark of the inspector in receipt of the documents submitted by the applicant to the registration authority. You can track the state of readiness of documents using the service "Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted". 4.
A week later (5 working days) we go with a passport and a receipt to the tax office and receive a record sheet of the unified state register of individual entrepreneurs (USRIP record sheet), indicating that changes have been made to the information about an individual entrepreneur. Do you want to prepare documents for changing the types of activities of an individual entrepreneur, but do not want to understand the intricacies of filling out the P24001 form and are afraid to be refused? Then the new online document preparation service from our partner will help you prepare prepare everything Required documents to change the types of activities of an individual entrepreneur without errors for only 950 rubles! The price includes verification of documents by a lawyer. You will be sure that all documents are prepared correctly, the lawyer will send you the results of the check, recommendations and comments. All this within one working day. The requirements for making changes to the IP registration data can also be found on the official website.
- In the case of filling out the application form manually - filling out is done with a pen with black ink in capital block letters. Filling using software must be in capital letters in 18 point Courier New font.
- On Sheet G of the application field F.I.O. and the applicant's signature are filled out only by hand with a black ink pen and only in the presence of a tax inspector when applying for state registration.
1. We select the necessary types of activities according to OKVED (at least 4 digital characters);
2. We enter them in "Sheet E page 1" of the application P24001 in "Codes additional species activities" according to the example above.
1. We select the types of activities to be excluded (the types of activities of individual entrepreneurs can be found in the extract from the USRIP, you can order a current electronic extract from the USRIP);
2. We enter them in "Sheet E page 2" of the application P24001 in the "Codes of additional activities" in accordance with the model presented above.
1. We enter a new code in "Sheet E page 1" of the application P24001 in the "Code of the main activity";
2. We enter the old code in "Sheet E page 2" of the application P24001 in the "Code of the main activity";
3. If it is necessary to leave the old code of the main activity, enter it as an additional one in "Sheet E page 1" of the application P24001 in "Codes of additional activities" in accordance with the model presented above.
- Code of the main activity can be only one.
- Codes of additional activities are filled in line by line from left to right.
- When adding additional activities, you do not need to enter existing ones.
- If necessary, fill in several sheets E of the application.
- Blank sheets of the application do not need to be numbered and printed, i.e. if you are only adding activities, then you do not need to print an empty "Sheet E page 2" of the application.
- Double-sided printing of documents submitted to the registration authority is prohibited.
- If an individual entrepreneur submits an application for state registration in person, while presenting a passport, then the application does not need to be notarized (FZ N 129-FZ, Chapter III, Art. 9, item 1.2, second paragraph).
- No state duty is charged for state registration of IP changes.
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Leave your comments and suggestions for improving this article in the comments.
A successful business is a living, dynamic system, and management must respond quickly to new market needs. Changing or adding new activities increases the stability of the business model, reduces the risk of losses under the influence of unpredictably changing conditions.
Officially registered companies and entrepreneurs are allowed to launch several business lines at once and change activities an unlimited number of times. The main thing is to draw up such changes correctly and on time: enter new types of activities in the charter and the corresponding register (for an organization - the Unified State Register of Legal Entities, for an entrepreneur - the Unified State Register of Individual Entrepreneurs).
There are nuances that can confuseSo, in some cases, a change of activity does not require any documentation, in others - for failure to notify or untimely notification tax service, the general director may be fined 5,000 rubles (clause 4, article 14.25 of the Code of Administrative Offenses of the Russian Federation); in some cases, changes need to be made only in the Unified State Register of Legal Entities, in others - both in the register and in the charter of the LLC (the application forms and the amount of state duty are also different).
Organizations of all forms of ownership and entrepreneurs turn to us for clarification and professional support. We provide free consultations and promptly help clients to change or add the type of activity “without complications” and their direct participation.
To resolve your issue, you only need the TIN and PSRN of your organization, TIN and a photocopy of your passport CEO. To speed up and simplify the process, you can send the specified documents by e-mail.
For those who want to resolve the issue on their own, we have collected the most important up-to-date information and present step by step algorithm actions. You will find out: when it is not necessary, but when it is “vital” to make changes to documents in connection with a change in activities, where to apply, how long to wait and what documentation to prepare (we will talk about legal entities using the example of an LLC, and at the end briefly on IP ).
Is it necessary to make changes to the Unified State Register of Legal Entities and the charter of an LLC
Many managers believe that it is not necessary to make changes to the constituent documents when changing activities, and you should not be afraid of any negative consequences. This opinion is widely held, but 50% wrong.
Make changes to the Unified State Register of Legal Entities not necessary if:
- activities change within the framework of the types already listed in the charter and specified in the Unified State Register of Legal Entities during registration;
- the charter* does not contain any information about the types of activities, or the information is not specified, there is no listing of OKVED codes and / or there is an entry: “any types of activities that are not prohibited by law are allowed.”
* It is not necessary to enter information on the types of activity in the charter (clause 4, article 52 of the Civil Code of the Russian Federation, clause 2 of article 12 No. 14-FZ “On companies with limited liability”), this is optional**.
Make changes to the Unified State Register of Legal Entities required if:
- the company began to conduct a new type of activity, the code of which was not reflected during registration;
- a decision was made to exclude one or more activities from the register.
If the type of activity changes, and the charter contains information about the types of activities according to OKVED, changes are made to both the register and the charter**.
**Despite the fact that it is not necessary to include information on the types of activities in the charter, if the company initially decided to indicate such data, then they must be updated.
Management, within three days from the date of the decision to change activities, is obliged to report changes to the Federal Tax Service at the current location of the company (Article 5 129-FZ).
It is very "harmful" to ignore this rule. Instead of a fine, you can get off with a warning, but there are others no less Negative consequences. For example, organizations may refuse VAT deductions, participation in competitive bidding or tenders, it will be impossible to switch to special / preferential taxation regimes, or reduce insurance premiums.
step by step algorithm
The procedure for making changes can be represented as 8 consecutive steps:
Step 1. We select OKVED codes
From 07/11/17, activity codes must be selected from the classifier "OK 029-2014 (NACE Rev. 2)". In the number of codes, it is better not to limit yourself and immediately enter several - for the long term, taking into account the organization's development plans.
Step 2. We hold a meeting and prepare a protocol
The decision is made at the annual or extraordinary meeting of participants and is drawn up in the form of a protocol. If there is only one participant, the decision of the sole founder is drawn up. Several changes can be made to the protocol (decision) at once.
Important: from the moment the protocol (decision) is signed, the three-day period allotted for notifying the tax authority begins to expire.
Step 3. Fill out the application
We decide on the application form and fill out the necessary sheets:
- an application in the form No. P13001 with a completed sheet “L” is used if changes are required to be made to both the charter and the Unified State Register of Legal Entities;
- an application in the form No. P14001 with a completed sheet “H” is used if the charter does not indicate activity codes, and changes need to be made only to the Unified State Register of Legal Entities.
Step 5. We go to the notary (we take the necessary documents with us)
Before submitting documents to the Federal Tax Service, they must be notarized. The set of documents should include:
- certificates of registration of the company and registration;
- application form No. P13001/form No. P14001;
- an extract from the register (notaries can get an extract from the Unified State Register of Legal Entities online directly at your meeting, so check in advance whether you need to bring this document with you);
- updated charter (if changes were made to the constituent documents);
- passport and documents confirming the powers of the signatory (head or legal representative).
Step 6. Pay the state fee (or skip this step)
A state duty of 800 rubles (clause 1 of article 333.33 of the Tax Code of the Russian Federation) must be paid if changes are made to both the charter and the register - in form No. P13001. When submitting form No. P14001, the fee does not need to be paid.
Step 7. We send documents to the Federal Tax Service at the location of the organization
The following documents are submitted to the FTS:
When changing the charter:
- application in form No. Р13001;
- updated charter in 2 copies;
- protocol/decision on changing activities;
- receipt confirming the payment of state duty.
Without changing the charter:
- application in form No. Р14001;
- protocol/decision on changing activities.
The tax office accepts documents in person, by mail or in in electronic format. The manager himself or his representative by proxy can personally submit the documents (you will need a passport and documents confirming the authority / power of attorney).
Step 8. We receive documents from the Federal Tax Service
After five working days, you can receive ready-made documents in person or through a representative. If the applicant has indicated that he wishes to receive the documents by mail, they will be sent to the specified address.
Features for IP
The task of an entrepreneur is simpler: an individual entrepreneur does not have a mandatory charter, so it is enough to submit an application to the tax office where the individual entrepreneur was registered. The application is drawn up in a special form No. R24001, it must indicate which changes in the OKVED codes should be made to the USRIP. OKVED codes for individual entrepreneurs are selected according to the same classifier as legal entities. On the appointed date, no later than five days from the date of submission of the application, the entrepreneur will be able to receive a USRIP record sheet with updated types of activities.
The state duty is not charged from IP.
An entrepreneur can also contact the MFC at the place of residence or a specialized company.
- When choosing codes according to the classifier, remember that some types of activities require mandatory licensing. Just making changes to the charter and register does not give the right to engage in such activities.
- When making changes to the charter, add the following phrase: "Any types of activities are allowed, within the framework of the legislation of the Russian Federation." This measure will save you time and money. If the type of activity changes in the future, it will be enough to fill out an application for f. P14001, without payment of state duty.
- If you were denied registration of changes, but you do not agree with the decision, appeal against the actions of the tax service within three months from the date of receipt of the refusal.
During professional activity any enterprise, sooner or later, it may be necessary to change or expand existing species activities. If this procedure has become relevant for you, remember that changing the types of activities of the company is accompanied by a change in the OKVED codes appearing in the Unified State Register of Legal Entities (EGRLE), therefore, the mechanism for changing the types of activities of the company involves a number of specific actions to register the relevant changes in the registering authority.
For the absence of OKVED codes, they can be excluded from the Unified State Register of Legal Entities
In Russia, there are many companies that were created before 2002, so they do not have OKVED codes, since they have not yet been used. There are also many firms with similar violations that appeared later. According to data for 2015, there are more than 440 thousand such organizations in the Unified State Register of Legal Entities (letter of the Federal Tax Service of Russia No. GD-4-14 / [email protected] dated 27.08.2015).
In turn, the tax authorities have the right to exclude information from the Unified State Register of Legal Entities about companies that do not have OKVED codes, on the basis of Article 21.1 of the Federal Law No. 129 of 08.08.2001. on state registration of legal entities and individual entrepreneurs.
Therefore, in order for the company not to be excluded from the Unified State Register of Legal Entities, it is necessary to enter information about the OKVED codes in the prescribed form.
The cost of services for changing the types of activities of the company
Change of main activity
So, state registration changes in the types of activities of the company are carried out by the tax authority at the location of the legal entity. For official registration of changes in the types of activities of the company, a certain set of documents must be submitted to the registering authority, drawn up in accordance with all legal requirements. At the same time, documents are submitted to the registration authority personally by the applicant or by proxy or using an Internet resource.
When registering changes in the types of activities, the applicant is the head of the permanent executive body of the company or another person who has the right to act without a power of attorney on behalf of this legal entity. The application submitted to the registering authority is signed by the applicant, and the authenticity of the signature must be certified by a notary.
Reflection of OKVED codes in the charter
Information about the types of economic activity of the company (OKVED codes), already carried out (or only planned), must be recorded in the Charter of the Company when it is created. As a rule, codes are reflected in one of two ways: specifically or generally.
If choose generalized version, then an expanded list of OKVED codes is included in the Company's Charter, and specific areas of activity of a legal entity are already recorded directly in the Unified State Register of Legal Entities during the procedure for registering a company by entering them into an application in the prescribed form.
This approach is most appropriate if the list of future activities has not yet been clearly defined when creating a company.
specific way reflecting information about the types of activities of the Company is usually used when, when creating an organization, the founders initially have clear ideas about future areas of activity.
This method, however, is inconvenient in that if it is necessary to make changes to the types of activities, appropriate adjustments will have to be made both in the Unified State Register of Legal Entities and in the constituent documents of the Company, that is, in the Charter.
The algorithm for making changes to information about the types of economic activity of the company is as follows. If we are talking about a Limited Liability Company, as the first step in changing the types of activities, the General Meeting of its participants (or the only member of the Company) decides to enter into the Unified State Register of Legal Entities (or exclusion from it) required types activities of the company, drawn up by the Protocol General Assembly participants or by the Decision of a single participant. Further, the rest of the documents necessary for submission to the registration authority for registration of changes are prepared.
When making changes to information about OKVED codes, it is necessary to fill out an application in the form No. Р14001. After the applicant's signature is certified, this form is submitted to the tax authority. The terms for the registration authority to make such changes according to the law are 5 business days, after which you will be issued a record sheet on making changes to the Unified State Register of Legal Entities.
The final stage of the procedure when changing activities is updating and obtaining a new information letter from Rosstat (statistics codes).
Please note that when changing the main type of activity, it is mandatory to notify the bank in which the company's current account is opened.
Application forms No. P14001 or No. P13001
When making any changes to the information on the types of economic activity of the company contained in the Unified State Register of Legal Entities, an application is filled out in the form No. P14001, and the state fee is not paid. If changes are made to the Articles of Association, form No. P13001 must be filled out, as well as payment of state duty.
How to fill out forms P14001 and P13001 correctly
General requirements to be filled out, approved by the Federal Tax Service of Russia: in the form, errors, corrections should not be made, and there is no need to put a hyphen and spaces in familiar spaces. If you fill out the form on a computer, then: font - Courier New; letter height - 18 points (point size); capital letters; font color - black. If by hand, then: capital letters (preferably printed), black ink. Pages that are not filled out do not need to be printed and submitted to the registration authority.
Form No. P14001
When changing the types of activities of the organization, it is necessary to fill out an application in the form No. P14001 to enter new information into the Unified State Register of Legal Entities. First, on the cover page 001 in section 1, you must specify the information about the legal entity that is contained in the Unified State Register of Legal Entities: name, PSRN and TIN. It is also necessary to put the number 1 in the second section of this page. This means that the application is submitted in connection with changes in information about the legal entity. And the number 2 is set if corrections are made to the registry.
Next, we proceed directly to filling in information about the types of activities. Information about OKVED codes is recorded on sheet "H". On the first page this sheet the types of activity are indicated: main and (or) additional, which are subject to inclusion in the Unified State Register of Legal Entities. And on the second page of sheet "H" the OKVED codes are indicated, which are subject to exclusion from the Unified State Register of Legal Entities.
Please note that it is necessary to enter OKVED codes with at least 4 digits.
If necessary, several pages of sheet "H" are filled in if all the codes do not fit. At the same time, paragraphs 1.1 and 2.1 on the main type of activity are filled out only once on the first sheet.
In addition, sheet "P" (information about the applicant) is filled out. All 4 pages must be completed but not signed.
At the end, it is necessary to print all the completed sheets, but not fasten them, and then sign and certify the form with a notary.
Form No. P13001
If, when changing types of activities, you need not only to enter new information into the Unified State Register of Legal Entities, but also into the Charter, then you will need to fill out an application in the form No. 13001.
First on title page information about the legal entity that is contained in the Unified State Register of Legal Entities is entered: name, PSRN and TIN.
When changing types of activities in the form, sheet “L” must be filled out. On the first page, the main type of activity and (or) additional, which must be entered into the Unified State Register of Legal Entities, is entered. And on the second page, those OKVED codes that need to be excluded.
When specifying information about codes, you must provide at least 4 digits.
If necessary, several pages of sheet "L" are filled in if all the codes do not fit. At the same time, paragraphs 1.1 and 2.1 on the main type of activity are filled out only once on the first sheet.
In addition, sheet "M" is filled out (information about the applicant). All 3 pages must be completed but not signed.
At the end, all completed sheets must be printed. At the same time, sheets should not be signed and fastened, since before submitting the form to the Federal Tax Service Inspectorate, it must be certified by a notary, where it is signed by the applicant.
If you are having difficulty filling out the forms, seek professional help.
Additional Information:
Annual confirmation of the main activity
According to the current legislation, in accordance with financial results its activities, legal entities need to be revalidated annually main activity in the FSS. This will determine the rate of premiums for insurance against accidents and occupational diseases.
To confirm the main type of activity, the organization (insured) must submit the following documents to the territorial body of the FSS at the place of its registration no later than April 15:
- application for confirmation of the main type of activity in the approved form;
- certificate-confirmation of the main type of activity in the prescribed form;
- explanatory note to the balance sheet for the previous year (does not apply to small entrepreneurs).
These documents can be submitted both in paper and electronic form (Order of the Ministry of Health and Social Development No. 55 dated January 31, 2006).
If the company carries out activities in several types and does not provide information on the change of the main type of activity in time, then the fund itself refers this insured to the type of economic activity that has the highest class of professional risk, taking data from the Unified State Register of Legal Entities.
For the transition to the new OKVED, a transitional period was approved, initially until January 1, 2016. However, in November 2015, normative act which extended the transition period until January 1, 2017. (Order of Rosstandart No. 1745-st dated November 10, 2015).
Thus, from 01/01/2017. Classifiers that have been in effect up to this point will be canceled:
- All-Russian Classification of Economic Activities (OKVED) OK 029-2001 (NACE Rev. 1);
- All-Russian Classification of Economic Activities (OKVED) OK 029-2007 (NACE Rev. 1.1);
- All-Russian classifier of economic activities, products and services (OKDP) OK 004-93;
- All-Russian classifier of products by type of economic activity (OKPD) OK 034-2007 (KPES 2002);
- All-Russian classifier of public services (OKUN) OK 002-93;
- All-Russian classifier of products (OKP) OK 005-93.
