Let's say you have a restaurant, but you decide to sell bar equipment. When changing types of activities, it is necessary to change the OKVED codes and make changes to the charter if new types of activities are not indicated in it.
This is an instruction for those who have an LLC. For individual entrepreneurs, the algorithm of actions is different - read about it in our material “IP! If you start doing something else, change your OKVED code, otherwise the tax authorities will fine you.”
If you don’t have time to read the entire article, see the checklist at the end of the text - we have collected the main thing in it.
What happens if you work according to old OKVED codes
If the OKVED codes in the register do not match the types of real activities, the company is at risk. The tax office will refuse a VAT refund, assess additional taxes and issue a fine, the bank will suspend operations on the account, and the counterparty will refuse to sign the agreement. These are the risks awaiting LLCs.
Loss of clients.
In practice, the main problem for an LLC that operates under the wrong OKVED codes is the loss of a client. Large organizations do not risk contacting suppliers whose data in documents does not coincide with real activities. For example, a counterparty wants to conclude a deal with you to carry out construction work. He checked the Unified State Register of Legal Entities and saw that you have registered OKVED codes that allow you to engage in restaurant activities. Most likely, the client will change his mind about concluding a contract with you.
Withdrawal from the simplified tax system.
If it turns out that a company uses the simplified tax system, but does not have the right to apply this taxation system, then the tax office will charge additional taxes for payment and transfer it from the simplified tax system to the general system. An LLC that uses the simplified tax system must engage in activities for which it is not prohibited to use this taxation system. For example, the simplified tax system cannot be used by private employment agencies and pawnshops. You can see the types of activities that cannot be done on the simplified tax system in clause 3 of Art. 346.12 of the Internal Revenue Code.
Suspension of bank account transactions.
Banks check that the purpose of account transactions does not contradict the types of activities registered in the register. For example, if, according to documents, the company is engaged in transportation, and clients often pay it for installation work, the bank may suspend transactions on the account and demand that the transactions be justified.
Refusal of VAT refund.
The tax office may refuse to refund VAT to a company whose documents do not have the OKVED code under which it performed the work and received money from the counterparty.
Refusal to issue a license.
If you plan to engage in licensed activities, for example, sell excisable goods, then without adding the required OKVED code you will not be able to do this - a license will not be issued.
Refusal to receive assistance from the state.
The pandemic has shown that the presence of current OKVED codes in the register helped many companies from affected industries receive assistance from the state: benefits, tax deferrals and other concessions. In order for a company to count on such assistance, it is necessary to promptly update information about OKVED codes: the date the codes were entered is displayed in the register, and it will not be possible to receive benefits retroactively.
Payment of insurance premiums at the maximum rate.
The Social Insurance Fund reduces or increases the rate of insurance premiums for injuries depending on the type of activity. For example, a company that operates under code 18.11 “Newspaper Printing” pays contributions at a rate of 0.2%. A company that mines coal and operates under code 05.10.1 uses a rate of 8.5%. If a company is engaged in activities other than those permitted by registered OKVED codes, it risks paying contributions at the maximum rate.
Fines.
By law, a company whose activities have changed must report this to the tax office within three days. If she does not do this, the general director will be fined 5 thousand rubles, and the official - in the amount of 5 to 10 thousand rubles. For a repeated violation, the general director faces disqualification for a period of one to three years.
To inform the tax office about changes in types of activities, select new OKVED codes and the main type of activity, make changes to the charter, if necessary, submit an application to the tax office and receive a record sheet from the Unified State Register of Legal Entities. Here are the step-by-step instructions.
Amendments to OKVED codes
When an individual entrepreneur or LLC changes their type of activity, they must also change or supplement OKVED codes. To avoid fines, codes must be changed before the actual change of activity.
What is OKVED
OKVED is an all-Russian classifier of types of economic activity. Codes are selected based on the activities that the individual entrepreneur or LLC will engage in. Codes are registered at the same time as the business.
OKVED is presented in the form of a document, at the moment it is OK 029-2014 (NACE Rev. 2). It describes information about all types of economic activities. The OKVED code is presented in the following format:
- XX - class;
- XX.X - subclass;
- XX.XX - group;
- XX.XX.X - subgroup;
- XX.XX.XX - view.
Example:
72.20.11 Conducting research in the field of socio-economic geography.
Why do you need to change codes?
When changing the actual activity of an individual entrepreneur or LLC, they must make changes to the main or additional OKVED codes or even add new ones. You can do this yourself.
Doing business in an area that does not comply with OKVED codes entails certain risks:
- If the OKVED code does not match the codes of purchased goods (OKPD), then the Federal Tax Service can remove the VAT deduction.
- Individual entrepreneurs and organizations may lose benefits and government support.
- The bank may block the organization's account.
After making changes to the OKVED codes, you must report this to the tax office within 3 days. Otherwise, a fine of 5,000 rubles will be imposed on the taxpayer.
How to make changes to OKVED
The preparatory step before making changes to codes is to determine the type of activity. To do this, you need to study the directory and find the required category. If the code is chosen incorrectly, the entrepreneur or organization may be denied registration.
Instructions for individual entrepreneurs
Individual entrepreneurs should take into account the fact that not all activities are permitted. Individual entrepreneurs are prohibited from producing and selling alcohol, pyrotechnics, medicines and a number of other areas.
You can submit an application to change your OKVED ID to the tax office in person or remotely.
You can personally change OKVED codes at the tax office or at the MFC. For a personal visit, you must have a passport and a completed application on form P24001. If a representative is submitting an application, he must have a power of attorney and a notarized statement.
The application can be sent by mail with the declared value and a description of the attachment.
An entrepreneur can make changes electronically in a special service on the Federal Tax Service website.
Important:
To submit an application online, the applicant must have a CEP - a qualified electronic signature.
The application will be reviewed within five working days.
Instructions for LLC
The head of the organization must inform the tax office about the change in OKVED codes within three working days. Delay may result in a fine of 5,000 rubles.
Step 1. Selecting an application form.
The procedure for making changes to OKVED codes for an organization depends on whether this will lead to changes in the charter. In different cases, the manager fills out different applications:
- if a change in OKVED codes entails changes in the charter, then the head of the organization must submit an application in form P13001. Changes to the charter are necessary when it contains a limited list of activities that the LLC can engage in. In this case, the organization must pay a state fee of 800 rubles;
- if a change in OKVED codes does not entail changes in the charter, then the head of the organization submits an application in form P14001. In this case, there is no need to pay the state fee.
Step 2. Notarized power of attorney.
The application must be certified by a notary, regardless of whether the head of the organization submits it personally or through a representative.
Step 3. Submit an application.
You can submit your application in person at the tax office or the MFC. To do this, you need to have with you the decision of the participant or the minutes of the general meeting, a statement certified by a notary, and, if necessary, a new edition of the charter or an appendix to the charter in two copies and a document confirming payment of the state duty.
You can receive documents confirming changes to OKVED codes after five working days.
Individual entrepreneurs and LLCs can register one main code and several additional ones. These data will be used by the Federal Tax Service, Rosstat and the Social Insurance Fund.
What is the OKVED code
OKVED is an abbreviation for the All-Russian Classifier of Types of Economic Activities, a document in which types of activities carried out by organizations and entrepreneurs are classified and coded.
Now the Classifier OK 029-2014 (NACE Rev. 2) is in force, approved by order of Rosstandart dated January 31, 2014 No. 14-st. It is briefly called OKVED2. The OKVED code is a code for the type of activity from the classifier, which corresponds to the type of business being carried out.
Let's get acquainted with the current OKVED2.
It has 21 sections. Each of them is assigned a Latin letter from A to U. Each section contains codes for types of activities, having a structure that includes from 2 to 6 digits:
- XX class
- XX.X subclass
- XX.XX group
- XX.XX.X subgroup
- XX.XX.XX view
For example, in Section R “Activities in the field of culture, sports, leisure and entertainment” you can see the following code structure:
- 90 Creative activities, activities in the field of art and entertainment
- 90.01 Performing arts activities
- 90.02 Activities auxiliary to the performing arts
- 90.04 Activities of cultural and art institutions
- 90.04.1 Activities of concert halls, theaters, opera houses, music halls, including ticket office services
- 90.04.2 Activities of multi-purpose centers and similar establishments with a predominance of cultural services
- 90.04.3 Activities of club-type institutions: clubs, palaces and houses of culture, houses of folk art
How to fill out application R13014 when changing OKVED codes
Let's start with the title page. In paragraph 1, you must indicate the OGRN and TIN of the organization. If the charter changes, in paragraph 2, enter the value “1”; if not, then the value “2”. For the first case (the text of the charter changes), below you must indicate in what form the changes are formalized:
- “1” if the entire charter is new;
- “2” if this is a sheet of changes to the current edition of the charter.
Sample of filling out P13014 when adding OKVED codes with a change in the charter for an LLC
Sample of filling out P13014 when adding OKVED codes without changing the charter for an LLC
Sheet K, which reflects the addition and exclusion of OKVED codes, consists of two pages:
- page 1, here indicate new codes that need to be entered into the Unified State Register of Legal Entities;
- page 2, to exclude the codes currently indicated in the Unified State Register of Legal Entities.
If you are not simply supplementing the main line of business with other types of activity, but are changing it to a new one, then fill out the first field on page 1. And do not forget to indicate the previous main type of activity on page 2, because it is no longer the main OKVED code.
If you simply add OKVED codes as additional ones, but do not change the main type of activity or exclude anything, then it is enough to fill out only page 1 of sheet K (cells below the main code).
The applicant’s data is entered into sheet P; for this situation, this is the head of the company. In paragraph 1, enter the value “1”; in paragraph 2, enter the full name and passport details of the director.
On the second page of sheet N, indicate the email and telephone number for contacting the applicant. The Unified State Register of Legal Entities with the new OKVED codes will be sent to the specified email box, but if you enter the value “1” below, it will also be sent in paper form to the legal address of the LLC.
Form P13014 must be certified by a notary, so you cannot sign an application to change codes in advance. But if the director has an electronic signature, then the document is sent electronically through the Federal Tax Service website. Then you do not need to contact a notary.
What is form P13014
Form P13014 is a universal application that is filled out when any information about the organization is changed, as well as for a new edition of the charter. In total, this document contains 66 pages, but not all of them are filled out, but only those that reflect specific changes.
In 2022, an application form is in force, approved by order of the Federal Tax Service of Russia dated November 1, 2021 N ED-7-14 / [email protected] You can download it from the link.
What application sheets are filled out when changing OKVED? There are few of them:
- title page;
- sheet K;
- leaf P.
Let’s take a closer look at how to fill out form P13014.
