In the context of rapidly changing customer demand, the business owner may be faced with the question of changing the type of activity. This is a completely uncomplicated process and consists of several stages. It is necessary to be guided in this process by FZ-129, which sets out the procedure for individual entrepreneurs and legal entities.
Procedure Highlights
When changing the type of activity, business owners are given three days to notify state bodies of the decision. If this period is missed, the entrepreneur faces administrative liability in the form of a fine of 5 thousand rubles.
To date, when choosing a new OKVED should be guided by the classifier 029-2014, which entered into force in 2016.
Changing the types of activities of an LLC implies amendments to the charter, only if the desired type is not included in the title documents. In other cases, amendments to the charter are not introduced, especially if the wording “... and other species that do not contradict the current legislation ...” is present.
By the way, according to civil standards, an LLC can enter information on its activities at will (article 52 of the Civil Code).
To notify the tax authorities of their decision, you will need to fill out form P13001 or P14001. These statements are mandatory certified by a notary. The first form is filled out in cases when changes are made to the charter in parallel. In this situation, you also have to pay a state fee of 800 rubles.
If the change in the type of activity does not imply amendments to the title documents, then no fee is paid and form P14001 is filled out.
We collect owners and make decisions
This is the first step towards making changes. All owners are going to the meeting, the decision is fixed by the protocol. The document recommends immediately appointing a person who will notify the tax authorities. If it is required to amend the charter, then at the same meeting these amendments are approved.
If the business owner is represented in one person, a sole decision is made.
We get an extract from the register
When changing the type of activity, an extract is required that is received no later than 10-30 days, that is, data on the enterprise or individual entrepreneur must be relevant. This document will require a notary without fail when certifying the change application.
An extract can be ordered in the capital at any territorial tax authority. The document can be issued urgently, the day after it was ordered, or in the usual manner - after 5 days. However, for urgency, you will have to pay more, not 200 rubles, but 400.
Preparing for a trip to a notary public
Before going to the notary, it is recommended that you fully prepare all documents on the change of type of activity. First of all, the hands should already have the minutes of the general meeting with all signatures of the owners (or the chairman and secretary of the meeting) or the decision of the sole owner. If changes are made to the charter, then a new edition of the document should be prepared and flashed.
You should also fill out an application, which must be signed by the director of the enterprise.
Notary
The director himself must come to the notary, since it is his signature that is certified on the application. If another employee will deal with further entries, it is recommended to immediately issue a power of attorney for this person.
We go to the tax office
In the city of Moscow, information about a change in the main type of activity or other changes can be made only in the 46 territorial branch. After receiving the documents, the tax officer issues a receipt to the applicant. The service specialists are given 5 working days to make changes.
If necessary, here you can pay the state fee.
We receive documents
After 5 working days, you can come to the tax office and get documents.
As a confirmation of the change in the type of activity, the individual entrepreneur or legal entity will receive a new extract from the Unified State Register of Legal Entities and a new version of the charter (if changes were made to it).
Features of filling out the form
All forms, both for individual entrepreneurs and for legal entities, can be filled in by hand or on a computer. If the latter method is used, then it is necessary to use a font with a height of 18 pins, and a font - Courier New, all letters should be in capital letters. The text should not contain any corrections or blots. Punctuation and hyphenation marks are not put in the form. If you fill out the form by hand, it is best to do it in capital letters, the main thing is legible. The handle paste should be black.
Remember that form sheets that are not filled out are not submitted to the tax office.
Much attention should be paid to filling out the application form, since if it is filled in incorrectly and a refusal is received, you will have to not only re-fill everything, but also contact the notary public again. If you download the application form on the Internet, then check that it was downloaded later than 2013, since it was from this year that the form has changed.
On the first page of the application, information about the individual entrepreneur or legal entity is indicated. If changes are made only in part of the activity codes, then sheet “H” is filled out. Codes that are added are entered on the first page of the application, and those that are subject to exclusion - on the second page. If the old code remains as additional, then it should be entered on the first page of the application. And most importantly, an organization can have only one basic OKVED code.
Mandatory fill out the sheet "P". In this application, information about the applicant is entered. They must fully comply with those specified in the documents of title and in the protocol on the decision. Do not forget to fill in the contact details so that the tax specialist has the opportunity to contact the applicant in case of questions.
Application Methods
In addition to a personal appeal to the tax authorities, a ready-made package of documents can be sent via mail or contact a multifunctional service center. Such a service is also available on the Gosuslug website.
If changes are made by IP
In practice, the procedure for changing the main type of IP activity from the procedure that legal entities go through is no different. Only an individual entrepreneur should fill out form P24001. In addition, the entrepreneur should not draw up any decision or protocol. Along with the application, he should submit a copy of the passport and extract from the Unified State Register of Enterprises, a certificate of assignment of the TIN to the tax service.
Why registration may be denied
Very rarely, but still there are cases when applicants are denied registration of changes. Most often this happens due to the inattention of the applicant or filling out the form according to the old rules. In the old classifier, the codes consisted of three digits, now of four.
There are cases when a change in the main activity of an LLC is performed by an unauthorized person. Either they forgot to cover this issue with the minutes of the general meeting, or draw up a power of attorney for the person in charge. There are entrepreneurs who are trying to register prohibited activities for a certain form of enterprise.
If no changes
It is clear that the fine for not updating the types of activities is small, only 5 thousand rubles, and often entrepreneurs get off with a warning. However, such acts lead to more negative consequences. An enterprise may be denied VAT deductions. You may also encounter a problem that they will refuse to participate in tenders, since the extract from the USRLE will not turn out to be the required type of activity. There may be problems with the transfer to another taxation system, so it is recommended that everything be done correctly and in a timely manner.
If the enterprise at UTII
There are no differences in the procedure for changing the type of activity for UTII. The main thing that you should always remember is that for special taxation regimes there are many restrictions, including the choice of type of activity. It is very important, choosing a new OKVED code, so that the permitted view matches the classifier.