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How to register a new type of activity How to add a new activity

When registering as an individual entrepreneur, it is necessary to enter the selected types of activity in the application for registration, indicating the codes from the OKVED directory.

In the course of their activities, it is often necessary to add, or vice versa, to exclude a certain type of activity. Let's find out how to add the type of activity of an individual entrepreneur or legal entity.

According to Article 5 of Law No. 129-FZ of 08.08.2001, within 3 working days after changing the OKVED codes in the activities of an individual entrepreneur or LLC, it is necessary to make changes to the registration documents.

There are certain risks if the OKVED codes do not correspond to the types of activities that are actually carried out:

1. The Federal Tax Service may accept such an organization as unreliable.

2. The Federal Tax Service may dispute the expenses for such an organization or individual entrepreneur, refuse VAT deductions.

3. The licensing body has the right not to issue or revoke a license.

4. The counterparty company may terminate cooperation.

Responsibility for non-compliance of OKVED codes with actual activities is provided for in Art. 14.25 of the Code of Administrative Offenses of the Russian Federation No. 195 - FZ as amended on 07/06/2016:

  • in case of late submission of information about the individual entrepreneur or legal entity - a fine of 5,000 rubles for officials;
  • in case of failure to provide or submission of false information about the individual entrepreneur or legal entity - a fine of 5,000 to 10,000 rubles for officials.

This is not a complete list of sanctions, but it is quite sufficient to eliminate unnecessary OKVED codes in a timely manner or add the necessary ones to information about types of economic activity in order to avoid fines.

There are no restrictions on the number of changes in OKVED codes. This can and should be done (in case of changes in actual activities) an unlimited number of times.

How to make changes to the Unified State Register of Legal Entities or EGRIP

To make changes to the Unified State Register of Legal Entities or EGRIP, you must fill out and submit an application to the tax authority where you registered:

  • for legal entities in the form No. P14001 (fill out page 001 - title page; when adding codes, fill out sheet L, clause 1; when deleting codes, fill out sheet L, clause 2, sheet M);
  • for individual entrepreneurs in the form No. P24001 (fill out page 001 - title page; when adding codes, sheet E p.1; when deleting codes, sheet E p.2, sheet G). From July 2017, it is necessary to select OKVED codes from the new reference book OK 029-2014 (NACE Rev. 2), approved by Order of Rosstandart No. 14-st of 01/31/2014.

Fee for making changes to the Unified State Register of Legal Entities or EGRIP

In terms of changes to OKVED codes in the Unified State Register of Legal Entities or EGRIP, the fee is not paid. The tax authorities make such changes free of charge.

Step-by-step filling out form No. P24001 to add or exclude OKVED codes for individual entrepreneurs:

1. Download Form No. Р24001. It is available via the button below:

2. Decide on OKVED codes: which ones need to be excluded or added. Also determine which of the activities will be the main one. The main activity is one whose annual income is at least 70% of the total income.

3. Fill out page 1. Indicate your full name, ORGNIP, TIN in it. In paragraph 2, put the number "1".

4. Sheets A, B, C, D, E are not printed, in this case they are not subject to filling.

5. We fill out sheet E. To enter new OKVED codes, you must fill out page 1 of sheet E. Moreover, you can change both the main and the additional type of activity. To exclude OKVED codes, you must fill out page 2 of sheet E.

6. Fill out sheet G. You can sign the application only in the presence of the inspector when submitting the application, if the application is submitted personally by the individual entrepreneur. If the individual entrepreneur instructed another person to submit an application, then it is necessary to notarize the signature of the individual entrepreneur on the application in the form P24001.

7. After 5 working days, an extract from the USRIP and a certificate of amendments can be taken from the registration authority.

IMPORTANT when filling out an application in the form P24001:

  • enter codes containing at least 4 digits;
  • print the form by selecting only one-sided printing;
  • fill out the form on a computer or in black ink, in capital letters only;
  • You cannot staple the application, you can fasten it with a paper clip.

How to apply to add or remove an activity for an individual entrepreneur

It is possible to apply for adding or deleting a type of activity for an individual entrepreneur in three ways:

1. Personally, with a Russian passport in hand.

2. Through an authorized representative, the authorized representative must present his passport. In this case, the application and signature of the individual entrepreneur must be notarized.

3. By registered mail. In this case, the application must be notarized.

4. Through the Internet, if the individual entrepreneur has a digital signature.

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:

  1. Selecting a code from the OKVED list.
  2. Filling out an application.
  3. Submission of an application.
  4. 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 economic activity codes 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 self-appearance of the individual entrepreneur to 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.

According to Article 5 of the Federal Law No. 129 of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs” (FZ No. 129), the USRIP must indicate codes according to the All-Russian classifier of types of economic activity. In addition, this article imposes on an individual entrepreneur the obligation to report to the tax office about a change in the types of economic activity (foreign economic activity). The period during which it is necessary to fulfill this obligation is three working days from the date of changing the codes.

Actions to change OKVED IP

In order for the decision to change the types of economic activity does not bring big problems to an individual entrepreneur, you should read our step-by-step instructions on changing OKVED for individual entrepreneurs

Step one. Choosing new codes

At the beginning of the procedure, it is worth determining what exactly you want to add or remove.

When deciding add the type of activity of the individual entrepreneur in 2018 need to take into account:

  1. The selected codes must be at least four characters long. This means that it is not necessary to select each type separately, but you can select a whole group (for example, for sewing shoes it will be 15.20) and then all the codes included in it (15.20.1, 15.20.11, 15.20.12 and so on) will be assigned to a specific individual entrepreneur.
  2. Starting from July 2016, the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2) must be used for selection. The earlier edition of 2001 no longer applies.

If you have any difficulties when choosing foreign economic activity, we suggest that you use our service for selecting OKVED codes online. The uniqueness of the service is that it has whole sets, formed taking into account the specifics of commercial activity. In total, you will find more than a hundred ready-made sets of codes with us.

In situations where you need to remove any codes, you should also determine exactly what you no longer plan to do, and what will be removed from the USRIP as a result.

Step two. We determine the fate of the main activity

After you have chosen the codes, you need to decide whether the main activity will be changed (it includes the activity that brings the greatest income to the IP).

At this stage, it should be taken into account that the amount of the contribution to the Social Insurance Fund for compulsory insurance of employees against occupational diseases and industrial accidents depends on the main code.

In the event that you, being an employer, decide to change the main type of activity, you need to submit a certificate to the FSS within fifteen days after registering the changes in the USRIP, which will confirm the new foreign economic activity.

For individual entrepreneurs who do not use the labor of hired employees, such an obligation is not provided.

Step three. Fill out the form р24001

To replace (add or remove) OKVED codes an application is submitted to the tax inspectorate to amend the information about the individual entrepreneur contained in the USRIP. Such a document has a special form - p24001.

The application form itself and the basic requirements for filling it out are established by Order of the Federal Tax Service of Russia dated January 25, 2012 No. MMV-7-6 / [email protected]"On approval of forms and requirements for the execution of documents submitted to the registration authority during state registration of legal entities, individual entrepreneurs.

In order to change OKVED, you do not need to fill out all the application sheets. In such a situation, it is enough to fill in:

  • Title page. Here, in the first section, information about the individual entrepreneur is indicated according to the data of the register of individual entrepreneurs. And in the second - the reason for submitting the application (in our case, you need to put the number one).
  • Sheet "E". This sheet consists of two pages, the first of which is for adding codes, and the second for deleting them. That is, if you want to add codes, then you need to fill out only the first page, if you want to exclude them, then you need to fill out one second page. If you need to change the main type of activity, then you will have to fill out the first sections of both pages. This is necessary because in order to add the main foreign economic activity to the register, it is necessary to exclude information about the previous code from the USRIP.
  • Sheet "G". In this sheet, you need to personally confirm the accuracy of the information specified in the application, indicate your phone number and email address (if you choose the method of receiving documents in electronic form), and also choose the method of receiving the document resulting from changes to the register (section two ).

Important!

Errors in filling out the p24001 form entail a refusal to register changes made to the register of individual entrepreneurs.

In order to save time (for searching for a professional registrar or lawyer) and money (for the services of specialized companies), use our service "Fill out an application for amendments to the EGRIP online".

The service will automatically fill in the necessary pages according to the data you entered. And if you doubt the correctness of entering information, you can request verification of the completed forms from our lawyers. Also, specialists are ready to answer any of your questions about the registration of changes made to the EGRIP.

Fill out documents online to change OKVED codes in USRIP

Step four. We submit documents to the tax office

After filling out an application for amendments to the USRIP, it is necessary to submit documents to the tax office. You can do this in one of several ways:

  1. By contacting the tax office directly.
  2. Sending documents by mail.
  3. By sending papers over the Internet.

When choosing the option with which you can submit documents to the FTS inspection, the following points should be considered:

  1. When you personally apply to the tax office, you do not have to certify the signature on the application with a notary.
  2. If you decide to transfer documents through a representative, then you need to notarize the signature in form 24001 and prepare a notarized power of attorney.
  3. In the case of sending documents by mail, you also need to contact a notary office. In addition to the signature on the application, a copy of the passport of an individual entrepreneur must also be certified by a notary in such a situation.
  4. Those who want to send papers via the Internet will have to fork out for the preparation of a qualified digital signature (you can order it at specialized centers licensed to provide the relevant services). If you do not have a digital signature, you will not be able to transfer documents in electronic form.

Step five. We get the result of the registration action.

If the application is filled out correctly, and there are no grounds for refusing to perform the registration action, then the employees add codes according to OKVED to the EGRIP, delete previously entered activities, or replace information about the main code.

According to the law (Article 8 of the Federal Law “129 of August 8, 2001), the tax inspectorate has five working days to make changes to the USRIP after they have accepted the application for making changes to the register.

After making the appropriate changes, you will receive a Record Sheet of the Unified State Register of an Individual Entrepreneur with the new OKVED codes in your hands.

The receipt of the specified document is carried out by the method selected when filling out the form p24001. If you chose to receive it in your hands, we recommend that you come to the tax office on the sixth business day after submitting the application, otherwise there is a possibility that the paper will be sent by mail.

We hope that the step-by-step instructions given by us for changing OKVED codes for individual entrepreneurs in 2018 helped you understand the procedure for making changes to the EGRIP.

Fill out documents online to change OKVED codes in USRIP


We would like to thank you for your comments on this article. If you did not find the answer to your question or you have comments, suggestions, please write to us. Your opinion is very important for us!

To introduce additional types of activities, an entrepreneur must submit an application to add OKVED for individual entrepreneurs. Such a need may arise when expanding a business or reorienting to new areas of work.

Filling out an application for amendments to the USRIP

All codes of economic activity of an individual entrepreneur, which he indicated at the time of registration, are contained in the USRIP. To supplement this list, you need to make changes to the state register. In order to add OKVED, a special form P24001 is provided.

Economic codes do not affect the tax regime and the tax rate applied by the entrepreneur, they do not affect the amount of fixed contributions to the PFR, as well as the number of reporting forms to the Federal Tax Service and extra-budgetary funds. The only thing that can be affected by the main activity is the rate of insurance premiums to the FSS for injuries: the higher the risks associated with the business, the higher the rate.

If an entrepreneur intends to make a one-time transaction within codes that are not registered in the USRIP, then it is not necessary to make changes to the register. But if he plans to engage in a new type of business all the time, then the list of codes must be supplemented strictly. It is especially important to indicate new codes in a timely manner in three situations:

  • IP is going to engage in export-import operations;
  • the new activity is among the licensed ones;
  • The individual entrepreneur plans to switch to a new direction of work on UTII or acquire a patent.

An individual entrepreneur must submit an application for adding OKVED within 3 days after the start of the relevant activity. When doing business outside economic codes, a businessman may be fined 5,000 rubles.

A sample of filling out the form can be found in the Federal Tax Service at a special stand, but usually working with the document does not cause serious difficulties for entrepreneurs. Let us consider in more detail how to fill out an application for the extension of OKVED for individual entrepreneurs.

The title page of the form is mandatory. It must indicate the full name of the entrepreneur, TIN, PSRNIP and the basis for providing the form (1 -). The remaining sheets in document P24001 are filled out only if necessary.

Sheets A-D are filled out only by foreign citizens, stateless persons. When expanding the types of activities in the application for adding the OKVED code, sheet E is filled in. This sheet consists of 2 sections: the first section indicates the new OKVED codes, and the second - those that need to be excluded.

Sheet G is filled in by all entrepreneurs without fail. Here the applicant confirms the accuracy of the specified information, indicates his contact details (telephone and email address) and the method of obtaining the amended extract from the USRIP.

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Ways to submit documents

An application for adding OKVED codes for individual entrepreneurs can be submitted in several ways: independently at the registration center of the Federal Tax Service, by mail or with the help of an intermediary. When submitting the form in person, an entrepreneur must have a passport, TIN and OGRNIP with him. In this case, notarization of the document is not required, and the tax inspector himself puts a mark on sheet G.

After submitting the form, the entrepreneur must receive a receipt for receiving the documents.

After 5 working days, the applicant will receive an extract from the USRIP containing additional OKVED, one of the methods chosen by him.

When submitting documents through an intermediary, you will need a notarized power of attorney and a form certified by a notary.

When sending an application by Russian post, it is necessary to fill out 2 attachment lists and send it by valuable letter. One description is to be kept.

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 the tax office, and do they need to be certified by a notary? What is the maximum number of activities that can be added to the registry? 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 (Resolution of the Federal Antimonopoly Service of the North-Western District dated 09.11.04 No. A42-5179 / 04-28). 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.

Today (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 specific types of activity in it. 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

As a 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 of the application. And if the applicant uses an enhanced qualified electronic signature, then these costs will not need to be borne.

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 the constituent documents of a 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.