OKVED - classifier of encryption of types of economic activity. Each company at the time of creation chooses the type of activity (several) that it will be engaged in. In the future, due to the variability of consumer demand, it may be necessary to change or add OKVED. This procedure must be completed on time, that is, before the start of a new business direction, since a late fee of 5 thousand rubles is foreseen for late entry of accurate information into the Unified State Register.
When to make changes
For the first time, an individual entrepreneur or founders of a legal entity enter data on activities at the time of creation of their business. This happens when filling out form 21001. All data from this application is entered into a single register and must be relevant at any time. Therefore, it is necessary to notify the authorities of their decision within three days from the date of such a decision.
In 2016, the old classifier changed to the new OKVED-2. It is not necessary to worry about bringing the information about the enterprise into compliance with the requirements of the new classifier, all data changes automatically. However, changing or adding OKVED must be done independently.
Before contacting the tax office and creating a decision on making changes, you should choose the appropriate code. Today it can be done completely free of charge on specialized sites.
Responsibility for carrying out activities without OKVED
In fact, it’s not the worst thing for a business if a fine is imposed or a warning is issued for activities without an OKVED. First of all, the tax authorities will have many complaints. The company will not be able to receive a refund of value added tax for activities that do not have a code. If a businessman works on an imputed type of activity, but a different type appears in the statements, then the Federal Tax Service authorities have the right to block settlement accounts and impose a fine on the enterprise. And this is 5% of the outstanding tax liability. Persons working under the simplified taxation system may lose their status, they will be charged additional taxes on personal income.
Banks may also have problems. For example, if an enterprise applies to a bank for opening a credit line, but there is no correspondence in the enterprise’s documents between the information in the extract from the Unified State Register of Legal Entities and financial statements, then most likely a refusal will be received.
Counterparties may also have problems. After all, any enterprise, individual entrepreneur, planning to establish new relations with the organization, will check the counterparty’s reputation. And if there are any discrepancies, for example, it is planned to conclude a contract for the supply of printers, and the company has activities related to legal services, then this fact will only inspire distrust of such a businessman. In addition, the institution will be afraid to cooperate with such a counterparty, as it will have a reasonable fear that it will not be possible to receive a VAT refund.
Several selection rules
When adding OKVED it should be remembered that the indicated code under number 1 on sheet A will automatically receive the status of the main one. It is on him that all tax and inspection bodies are guided. The legislation does not provide any restrictions on the number of codes, but it is not recommended to choose more than 20. There are no restrictions on the choice of codes from different groups, although it will look rather strange if you choose agriculture or fishing as the main activity, and the second one will be rendering legal services.
The classifier contains explanations for each code, so it will not be difficult to choose the most suitable. If you enter the wrong code, a refusal will be issued.
If the chosen type of activity involves obtaining a license, then it is better to first consult a lawyer or the body that will issue it, so that in the future there will not be unforeseen situations with its receipt.
If only codes are added, existing ones are not required to be added to the application. Information on this is entered on sheet E of the application form.
Add OKVED LLC: step by step instructions
Before filing a tax application, a decision must be made. The procedure for changing and supplementing the codes falls within the competence of the participants in the company, that is, it is necessary to collect all participants and hold a meeting at which to take the appropriate decision. Naturally, everything is much simpler if the owner is one.
Decision text requirements
The main thing is to remember that the decision should indicate the digital code of OKVED, and not its description. If the decision excludes some of the codes, then this should be indicated.
Further, the decision indicates the authorized person who will be involved in making the changes. Do not forget that within three days from the date of drawing up and signing by the founders of the decision, it is necessary to file a corresponding tax application.
In some cases, for example, if the charter contains restrictions on engaging in activities not expressly provided for in this document, it will be necessary to amend the charter. In such situations, changes are made on a paid basis, the state duty this year is 800 rubles, and the application is submitted in the form of P13001. If there are no changes in the charter, then an application in the form P14001 is submitted free of charge.
Fill out and certify a notary application
Add OKVED: in a step-by-step instruction, the next step is to fill out an application in the form P14001 or P13001. Regardless of who will make the changes, the application must be certified by a notary if it is a legal entity.
Submission of documents to the IFTS
To add the OKVED, a form certified by a notary must be submitted to the authority of the Federal Tax Service where the company was registered. You can submit documents through the multifunctional center.
In addition to the completed form, the following documents are submitted:
- decision or protocol on the decision;
- a new edition of the charter, if changes are made to it (2 copies);
- receipt of payment of state duty, if the changes affected the charter.
It is important to remember that if the documents are submitted through the MFC, then the CBC encoding will be different from that provided for filing documents through the Federal Tax Service.
How to add OKVED for LLC, if the changes do not imply an adjustment of the text of the charter? In this case, the legislation provides only for the submission of an application in the prescribed form. But in most cases, the Federal Tax Service still requests a solution. This is done in order to verify compliance with the three-day period provided for amendments.
Choose a method of filing documents
It will be required to add OKVED for LLC, form P14001 (without changes in the statutory documents) or P13001, if the changes are also in the charter. For SP, a form is provided under the number 24001. And what are the ways of submitting documents provided by law? There are four possible solutions to this issue:
- personally through the bodies of the Federal Tax Service or the MFC;
- through an authorized person who can also contact the tax service directly, through a multifunctional center;
- You can use the mail service;
- filing an application in electronic form.
The first two methods are considered the simplest and not troublesome. Only in the second case will it be necessary to draw up a power of attorney for an authorized person.
It is not recommended to use postal services, as a legal entity has only 3 days to submit an application after a decision has been made.
Only an individual entrepreneur who has previously received an enhanced qualification electronic signature will be able to submit an application in electronic form.
Final step
Add OKVED IP. In the step-by-step instruction, the final step is to receive confirmation. The bodies of the Federal Tax Service have been allocated 5 days to make changes and additions. The applicant will receive a new register register. If the charter is also amended, then one copy of the document is issued, with a note from the tax authority on the registration.
Features of the procedure for IP
In general, the procedures for adding an OKVED code for IP and LLC are completely identical. Only an individual entrepreneur submits an application in the form P24001, in which there are 9 sheets. It is not necessary to fill in all the pages, as is the case with LLC. If only codes are added, then sheet "E" is filled. Naturally, it is necessary to fill out the cover sheet, by which the applicant is identified.
SP should remember that the size of contributions for insurance of employees against accidents and occupational diseases depends on the code of core business. Therefore, when changing the main type of activity, one should keep this in mind. If, however, the main code changes, then the territorial body of the FSS should be notified about this before April 15 of next year. Who does not have hired employees, but the code has changed, it is not required to notify the FSS.
The decision of the IP to amend or add the OKVED does not need to be drawn up with additional protocols or decisions. You can simply fill out form P24001, but not sign it. Turning to the body of the Federal Tax Service, there already directly sign a statement in the presence of a tax officer. But this can only be done if the entrepreneur himself is to make the changes. But you can do the traditional way by assuring the signature of a notary, then on behalf of the IP in the tax authorities may act as a proxy.
When can they refuse?
In practice, quite rarely, the Federal Tax Service authorities refuse to add OKVED codes. And if this happens, then it is most likely that when filling out the application form or compiling the protocol, gross violations were committed, or a code was specified that does not correspond to the current classifier.
Although, there may be less trivial reasons for refusal. Not so long ago, the largest enterprise in Kazan, faced with such a problem. It turned out that the bailiff not only opened enforcement proceedings to collect debts from one of the founders, but also imposed a ban on any registration actions.