Information on the acquisition by individuals of the status of an individual entrepreneur (IP), on the termination of such status, other information about the IP and relevant documents are contained in the Unified State Register individual entrepreneurs(EGRIP) (clause 1, article 14 of the Federal Law of 08.08.2001 No. 129-FZ). The information about the IP contained in the USRIP includes, among other things, codes according to the All-Russian Classifier of Species economic activity(OKVED) (clauses “o”, clause 2, article 5 of the Federal Law of 08.08.2001 No. 129-FZ). Such codes are declared by the entrepreneur himself. OKVED codes characterize the main and additional types of economic activity conducted by an individual entrepreneur (Order of Rosstandart dated January 31, 2014 No. 14-st). Initially, OKVED codes appear in the USRIP when registering an individual entrepreneur. But in the future, the entrepreneur can change the OKVED codes previously declared by him, incl. add new ones or remove old ones. To do this, you must submit an application for amendments to OKVED IP.
How to apply for a change in OKVED IP?
An application for changing the OKVED IP codes is submitted in the form No. R24001 (KND code 1112502) (approved by Order of the Federal Tax Service dated 01.25.2012 No. ММВ-7-6 / 25@). The application is submitted to the registering tax office at the place of residence of the individual entrepreneur.
If changes are made to the USRIP only in terms of correcting information about OKVED, then form No. Р24001 is submitted in the following composition:
- page 001 ( title page);
- sheet E, page 1 (if it is necessary to add new OKVED codes to the USRIP or change the code of the main activity);
- sheet E, page 2 (if you need to remove any OKVED codes from the USRIP or change the code of the main activity);
- sheet J.
The requirements for the execution of form No. P24001 are given in Appendix No. 20 to the Order of the Federal Tax Service dated 01.25.2012 No. ММВ-7-6 / 25@. In general, such requirements are the same for all documents submitted to the registering tax office.
For example, the application form is filled out using software or manually. When preparing the application on a computer, it is necessary to use 18-point Courier New capital letters, and the application cannot be printed on both sides.
OKVED codes are indicated in accordance with the Order of Rosstandart dated January 31, 2014 No. 14-st, while at least four digital characters must be indicated in the application for each code.
Sheet E lists only those activity codes that change (i.e., excluded, added, or changed status from primary to secondary or vice versa). If any codes should remain in the USRIP in their original status (main or additional type of activity), it is not necessary to re-enter information about them in Sheet E.
On the sheet F, the IP on the appropriate line indicates his surname, name, patronymic in Russian with his own hand.
Moreover, if the entrepreneur submits the application to the tax office in person, then his signature in the application is certified in the presence of an official of the inspection, who accepts the documents. If the application is sent by mail or transmitted through a representative, then the signature of the individual entrepreneur must be notarized.
What is the deadline for submitting Form No. P24001
The law requires an entrepreneur to make changes to the USRIP about OKVED codes within 3 business days from the date such codes are changed (clause 5, article 5 of the Federal Law of 08.08.2001 No. 129-FZ). In other words, from the moment you start doing business that falls under the new OKVED code.
Late submission of information about new OKVED codes threatens the individual entrepreneur with a warning or a fine of 5,000 rubles, and failure to provide or submission of false information in the form No. P24001 is fraught with a fine for the entrepreneur in the amount of 5,000 to 10,000 rubles (Article 2.4, Parts 3.4, Article 14.25 of the Code of Administrative Offenses of the Russian Federation).
When will information about the new OKVED codes appear in the USRIP?
State registration changes to the IP information contained in the USRIP are made within a period of no more than 5 business days from the date of application (clause 1, article 8, clause 3, article 22.2 of the Federal Law of 08.08.2001 No. 129-FZ). Thus, within five days, information on new OKVED codes should be reflected in the USRIP. In confirmation of the entry of information, the entrepreneur is issued an Entry Sheet in the form No. P60009 (Appendix No. 2 to the Order of the Federal Tax Service of September 12, 2016 No. ММВ-7-14 / 481@). Updated information about the new OKVED codes is also posted on the official website of the Federal Tax Service (clause 3, article 11 of the Federal Law of 08.08.2001 No. 129-FZ).
Here is a sample application for changing the main OKVED IP. Let us assume that the previously recorded as the main activity with the code 45.32 "Retail trade in automotive parts, assemblies and accessories" becomes another activity. And the main activity now becomes the type of activity with the code 45.20 " Maintenance and repair of vehicles”, which previously the entrepreneur did not enter into the USRIP at all. Other codes according to OKVED do not change.
After registering an entrepreneur, information about him and the types of activities that he carries out enters the USRIP ( single register 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 General requirements to filling out registration forms (Section 1 of Appendix 20 of the Order) and 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 activity, 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; in relation to 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 D (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 direction of activity will be the main one for the entrepreneur, then it must be indicated as the main one by filling out the appropriate line on the first page of sheet E. If the new kind(types of) activity will not be the main, but additional, 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.
Report about new activity within 3 working days from the date of commencement of its 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);
- V in electronic format 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
When registering as an individual entrepreneur, an individual fills out the P21001 form, where he indicates the code of the type of activity he plans to engage in. In the future, the list of OKVED can be expanded. In the article we will tell you how to do this and offer step-by-step instructions for adding OKVED for individual entrepreneurs in 2020.
The article presents a form and a sample application for adding OKVED for individual entrepreneurs in 2020, which you can download for free to your computer.
How to open a new (additional) type of activity for an individual entrepreneur
To open a new (additional) type of activity for an individual entrepreneur, submit to the Federal Tax Service at the place of registration of the individual entrepreneur or at the place where a new type of activity is opened.
In our article, we will explain in detail how to do this.
- Related article: How to open an IP in 2020: step by step instructions
Application form for opening a new type of IP activity
The opening of a new type of activity for an individual entrepreneur must be done using an application. In order to add an OKVED code, an entrepreneur fills out an application in the form P24001 (approved by Order of the Federal Tax Service of the Russian Federation of 01/25/2012).
Step-by-step instructions for adding OKVED 2020: how to add a new OKVED to the list
Step 1 - Define a New Activity Code
Don't forget that a new classifier is being applied.
An individual entrepreneur cannot add and conduct activities related to:
- production of pyrotechnics
- distribution of pyrotechnics 4 and 5 classes
- production and distribution of alcohol
Activities related to:
- security
- sale electrical energy citizens
- weapons, military and aviation technology, ammunition and weapons, explosive materials, as well as chemical weapons
space activities - securities market
- investment funds
- employment of Russian citizens abroad
- non-state pension provision and pension insurance
- impact on hydrometeorological and geophysical processes/phenomena
- industrial safety expertise
- drug manufacturing
- drugs and other drugs restricted in circulation in accordance with the law
An individual entrepreneur can not only make changes to additional codes activities, but also change the main one.
We remind you that the main OKVED code is the type of activity for which the entrepreneur receives the maximum income compared to the rest (i.e., additional activities).
If the main type of activity remains the same, enter only additional codes in the application.
Step 2 - Complete P24001 Job Change Applications
Title page:
- section 1 - enter your data according to the information of the IP registry
- section 2 - put the number 1
- section 1.1 - if you change the main activity
- section 1.2 - if you make changes to the list of additional codes
- section 2.1 - if the IP excludes the main type of activity
- section 2.2 - if the IP excludes an additional type of activity
- section 1 - must be completed, but not signed (because this must be done in the presence of an official of the tax office)
- section 2 - leave blank (the section is intended to be filled in by an employee of the Federal Tax Service of the Russian Federation)
- section 3 - filled in by a notary if the entrepreneur does not have the opportunity to personally submit an application to the tax office
Step 3 - SP submits an application to the tax office
There are 4 options for how an individual entrepreneur can submit an application to the Federal Tax Service:
- hand over form P24001 in person
- through a representative
- send by mail
- electronically (via Personal Area)
Let's consider each of these methods.
The first option is convenient because the entrepreneur does not need to contact a notary to certify his signature. It is enough to take a passport, an application and visit the tax office.
The second option imposes on the entrepreneur the obligation to certify the signature on the application at the notary and the power of attorney for the right of the representative to submit P24001 to the Federal Tax Service.
The third option also forces the IP to certify the signature on the application form.
The fourth option is perhaps the simplest, since the entrepreneur is not even required to go to the tax office.
An example of filling out an application for amending information about an individual entrepreneur. Adding a new activity
When to inform the tax office about the change in OKVED
In order to avoid being held liable under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, an individual entrepreneur must notify the tax inspectorate of the addition of OKVED no later than three working days from the date of the new activity.
It is also worth noting that the absence of P24001 in the event of a change in activities may lead to disputes with tax inspectors regarding the application of a special tax regime to income received from new activities.
How to add an OKVED code for individual entrepreneurs through public services (adding codes online)
To add an OKVED code for individual entrepreneurs through public services, go under your account on the State Services website and find in the search bar - "Confirmation of the main type of economic activity." Next, click on the "Get Service" button. The service is provided only to legal entities. For IP get this service through public services is not possible.
During registration individual as an individual entrepreneur, it is necessary to indicate the required types of activity (OKVED codes) in the application for registration. In the process of carrying out activities and developing the business of an individual entrepreneur, these codes cease to be relevant and the addition or change of OKVED is required, usually this happens in the event of a change in the direction of business or expansion and addition of new types of services. Step-by-step instruction changing and adding OKVED to IP in 2020 will help you deal with the list of required documents and independently prepare documents step by step for registration of changes in the USRIP.
Let's take a closer look at the steps on how to add new activities to the IP
Step one: Selection of new OKVED codes
Before proceeding with the preparation of documents for changing the OKVED codes of an Individual Entrepreneur, it is necessary to select in advance the required additional types of activities with the corresponding OKVED codes in the All-Russian Classifier of Economic Activities.
Classifier version - OK 029-2014 (NACE Rev. 2) is the current version of the OKVED classifier for 2020. Please note that the codes in the classifier contain from 2 digits to 6, but when registering, you must specify codes containing at least 4 digits.
Eg:
OKVED code 47.5 "Retail sale of other household products in specialized stores" cannot be indicated, because the code contains 3 digits, and the tax office will refuse to register the changes, it is necessary to specify the types of activities by indicating codes containing 4 digits or more, namely:
OKVED code 47.51 Retail trade textile products in specialized stores;
OKVED code 47.52 Retail sale of hardware, paints and varnishes and glass in specialized stores;
OKVED code OKVED code 47.52.1 Retail sale of hardware in specialized stores.
Step two: Preparation of documents for changing OKVED
In order to add new codes, you will need to fill out an application for registration of changes in the USRIP in form No. P24001, which contains only 4 sheets and does not require special knowledge and effort.
The application will need to indicate the full name, personal TIN, OGRNIP, new codes additional species activities, as well as the main one in case of its replacement, as well as codes subject to exclusion from the USRIP.
The state duty for registration is not charged, the application does not need to be stapled, it must be fastened with a regular paper clip.
Step three: Submission of documents to the tax office
It is possible to submit documents to the tax office in different ways, the filing requirements depend on the method of submission, applications must be submitted to tax inspections at the address of residence.
- The personal way of submitting documents to the tax office is the most common and less expensive. In this case, in addition to the application for registration, it is not required to provide and prepare anything additionally.
- Submission of documents to the tax office by mail, in this case, notarization of the application by a notary will be required, the notary will certify your signature on the application and sew the application. The completed application must then be mailed. by registered mail with description and notice. When submitting documents by mail, it is necessary to indicate the method of receiving documents in the application on the last page: 3 - send by mail, so that after successful registration, the finished documents will be sent back to your registration address, which will save you personal time. The average cost of notary services is 1,700 rubles, the cost postal item 200 rubles.
- Provision of documents by a trustee, in this case, you will need to notarize the application and make a notarized power of attorney and one copy of the power of attorney, then the trustee will be able to submit documents for registration and receive it by proxy.
Step four: Documents receiving
Registration of changes in the tax is carried out within 5 working days, on the sixth working day ready-made documents are issued. In case of personal filing or filing through a trusted person, a receipt is issued on the acceptance of documents, on the appointed date it is necessary to appear at the tax office and receive ready-made documents. In case of adding or changing OKVED codes, you will receive a new record sheet in the USRIP, which will contain information according to the registered changes.
In our country, the conditions for starting own business very difficult, and after the economic crisis they became completely complicated, but there are people who are ready even in such a situation to open their own individual entrepreneur or LLC. In both the first and second cases, you have to choose the main type of activity from OKVED. OKVED stands for the all-Russian classifier of types of economic activity and can be found on the Internet, and you can confirm your type of activity when you personally visit the FSS (Social Insurance Fund) or apply using the State Services portal. It is this method that will be discussed in this article.
Public services provide their users with a large list of electronic services, but in order to use them, you need to register on the site and confirm your account at the nearest post office. We have already considered this issue in a separate article, so we will not dwell on it in detail. If you do not yet have a username and password to access your personal account of the State Services, then go through a simple registration. The rest is enough to enter your personal account and follow the recommendations from this manual.
List of required documents for confirmation of OKVED
Before we start filling out the application, we need to prepare the following documents:
- Application for confirmation of the main type of economic activity
- Certificate confirming the main type of economic activity
- Copy explanatory note to the balance sheet for the previous year
Ready-made templates for filling out are available on the public services website, but we will talk about this a little later. Go to the catalog of available services and find the search bar. In it you need to enter the phrase "Confirmation of the main type of economic activity."
The system will display the search result for all available sections.
Click on "Confirmation of the main economic activity" and you will see a page with a description of the service. Here we learn that the service is provided free of charge for 14 calendar days. Click on the "Get Service" button. If you received a message that the service is provided only to legal entities, then you are logged in under the account of an individual.
Site version for legal entities available at https://www.gosuslugi.ru/legal-entity.
We have already mentioned that samples required documents available for download on the portal of public services. Follow the link https://www.gosuslugi.ru/30102/2/info and download them. To view and complete you will need text editor and a spreadsheet editor.
Confirmation of OKVED for individual entrepreneurs
An application for confirmation of the main type of activity must be submitted to the FSS by everyone who is an employer and has employees in the staff. If the entrepreneur does not have employees, then you do not need to confirm your activities or submit any other documents to the FSS (Social Insurance Fund). For other sole proprietorships, it is not necessary to confirm their activities every year (unlike an LLC) if they conduct the same type of activity as immediately after registration.
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