Consumer demand for new market products is always higher than for familiar goods and services. You must always be alert and change in accordance with the needs of the audience. Do not forget that if you decide to take steps in another area, you will have to formalize a change in the type of activity of an individual entrepreneur. How to legally change the field of business and not make a mistake?
If you decide to start a new project, then first you need to find a suitable one for it. This code must be selected from the OKVED list (All-Russian Classifier of Species economic activity). An individual entrepreneur who registered in 2017 should be guided by new edition OKVED.
OKVED code found. Information about a new type of activity must be reported to the tax service in order to make changes to legal documents (USRIP). There is nothing complicated about this. Individual entrepreneurs must fill out an application on form P24001. The form records OKVED codes new and old business.
An individual entrepreneur who registered in 2018 must be guided by the new edition of OKVED.
Step by step instructions on making changes to the (Unified State Register of Individual Entrepreneurs) is quite simple. The main attention here should be paid to filling out the application for amendments:
Step-by-step instructions for filling out form P24001:
1. On the first page, information about the entrepreneur is entered, where it is indicated, full name. And . We write only in capital letters and black ink.
2. The following pages are marked E:
I. Page E1 must contain information about the new activities of the individual entrepreneur, which is entered into the Unified State Register of Individual Entrepreneurs. This is a code that corresponds to the current classifier of economic activity of individual entrepreneurs and contains 4 digits. These are the figures for the main group of economic activity. It is not necessary to specify subgroups. This page indicates a change in the main activity. Let us remind you that there can only be one.
II. On page E2, code marks are made about the types of activities that should be excluded from the general register. The codes of the main and additional activities are also indicated.
Only codes that are added or deleted need to be filled in. There is no need to include current species in the application.
III. If the main type of business remains, then only the codes of new additional areas need to be added to the list. Their number can be any, but no more than 50 items that are permitted by law.
IV. The number of pages with codes is printed only when completed. There is no need to print out blank pages and submit them to the tax office.
V. Application P24001 contains one more sheet, which is designated “Sheet G”. We print it out and fill it out only by hand with black paste.
VI. At this point, the preparation of an application to change the type of activity of an individual entrepreneur in the Unified State Register of Individual Entrepreneurs has been completed.
To submit information about a change in the activity of an individual entrepreneur, the following documents are required:
If an entrepreneur applies to the Federal Tax Service through a representative, the following must be added to the package of documents:
This significantly saves the entrepreneur’s time. Filling out documents occurs online. The main nuance of the electronic application is the presence electronic signature. It must be valid on the day the data is filled out and sent by electronic file.
2. You can submit documents by mail.
We fill out the application form and complete the documents according to the step-by-step instructions described above. We put it in an envelope with a description of the contents. The letter must be issued as a registered letter, with declared value and notification of receipt.
3. Personal appeal.
When an individual entrepreneur applies personally or through a representative to the tax department, the inspector issues a receipt for receipt of documents. From this moment on, the procedure for entering information about a change in the activity of an individual entrepreneur starts. It takes 5 working days.
The procedure for changing information about the activities of an individual entrepreneur takes 5 working days.
After completion of the procedure or refusal to satisfy the request, the inspector issues a corresponding document. You can receive it in person, by mail or through a representative.
It is clear that for any changes in the activities of individual entrepreneurs there are strict time frames that should not be violated. Information about the choice of a new direction in business must be provided to the Federal Tax Service within 3 days from the moment the decision is approved or the activity begins (in accordance with clause 5 of Article 5 of Federal Law No. 129). If the established deadlines are violated, an individual entrepreneur may be subject to a fine in the amount of 5,000 to 10,000 rubles (according to paragraph 3 of Article 14.25 of the Administrative Code).
To change the type of activity of an individual entrepreneur, there is no need to pay a state fee. Change your field of activity as much as you like, but don’t forget to report it to the tax office on time.
You can change your occupation at any time. Everything is quite simple if you follow our instructions. Knowing the rules for completing documentation and the deadlines for applying to the tax office, you can search for your niche as much as you like. Moreover, this is not prohibited by state regulations.
After registering an entrepreneur, information about him and the types of activities he carries out is included in the Unified State Register of Entrepreneurs (USRIP). This information can be viewed by anyone interested, including the entrepreneur’s counterparties and supervisory authorities. To keep this information current, it should be updated as necessary. In some cases, the register data is updated without the participation of the entrepreneur; in others, the entrepreneur himself is obliged to inform the tax authority about the changes. To do this, they submit form P24001, approved. 01/25/2012 By order of the Federal Tax Service.
The requirements for filling out the application are specified in the specified Order of the Federal Tax Service. Look general requirements to filling out registration forms (Section 1 of Appendix 20 of the Order) and special requirements for filling out the application for amendments to information about individual entrepreneurs (Section 15 of Appendix 20 of the Order). These requirements provide instructions, including indicating 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 said 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 business, information about which has not been previously entered, then an application must be submitted to the tax office using form P24001. In this case, fill out the 1st page of the form, the 1st page of sheet E of the form, sheet J.
If an entrepreneur, in addition to changing information about types of activities, wants to report changes in any other data from the Unified State Register of Individual Entrepreneurs, then he or she additionally fills out the corresponding sheets of the form:
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 corresponding line of the first page of sheet E. If new look(types of) activities will not be the main one, but additional, then they are indicated in the corresponding lines of the first page of sheet E.
Below is form 24001 - a sample for filling out when adding OKVED, which is available for download.
You must report a new activity within 3 business days from the date it began. Otherwise, the entrepreneur may be held liable under Art. 14.25 Code of Administrative Offenses of the Russian Federation. In addition, carrying out an activity without entering information about it into the Unified State Register of Individual Entrepreneurs may lead to disputes with tax authorities regarding the attribution of income from it to a special taxation regime.
You can submit an application in different ways:
There is no need to pay a state fee for making changes to the Unified State Register of Individual Entrepreneurs.
- sample filling when adding OKVED
Hello! In this article we will tell you how to change the type of activity of an individual entrepreneur legally, without making mistakes.
Today you will learn:
Any entrepreneur must first understand what he wants to do, or rather, choose from. Having chosen the direction of activity, it is worth deciding on a couple more additional ones and indicating them when. All reporting documents will reflect only the main type of activity.
This is the main activity for the individual entrepreneur. It is on this basis that individual entrepreneurs are assigned to a specific industry.
Today in the Russian Federation, all activities of individual entrepreneurs are divided into permitted and prohibited. We will bring brief description each group.
What an individual entrepreneur cannot do:
It is worth noting that this list is being revised and supplemented. Now it has 43 positions.
What is allowed:
There are almost 50 items on this list. It will also gradually expand.
Yes, yes, don’t be surprised, for some types of individual entrepreneur’s activities, obtaining a license is a mandatory procedure. And if there is no license, then permission from regulatory authorities.
A short list of such activities looks like this:
If you carry out the listed types of activities without a license, this will entail administrative and criminal liability.
If you are thinking that it would not hurt to do something new, then you need to find a classification code that is suitable for this. He is selected from OKVED. You may ask: what is this set of letters? And it deciphers like this: All-Russian classifier of types of economic activity.
If an entrepreneur registered an individual entrepreneur in the current year, he must use the new edition of OKVED.
As soon as you decide on the codes, you need to notify the tax service about this. Only then are changes made to the title documents. This is not very difficult. The entrepreneur fills out an application in the prescribed form and records the code of the previous business and the new one.
All points of this instruction are quite simple, just pay attention to each of them.
We’ll also look at how to do this correctly step by step:
Step 1. Filling out the first page.
On the first page we indicate the surname, initials and entrepreneur’s certificate number.
Step 2. Filling out the following pages.
On page E1 indicate information about the changed type of activity of the individual entrepreneur, which will be recorded in the Unified State Register of Individual Entrepreneurs. This is an OKVED code consisting of 4 digits. On the same page we indicate the change in the main type of activity of the individual entrepreneur. Let's make a reservation right away: he is always alone.
The page labeled E2 contains codes for those types of activities that need to be excluded. If the main type does not change, only codes for new types of activities are entered. There can be as many of them as you like, but it is better not to exceed the limit of 50.
Step 3. Printout.
All pages containing codes are printed. There is no need to print blank pages.
Step 4. Filling out sheets marked “F”.
We print and fill only with black paste.
Step 5. Final stage.
We submit the completed documents to the Federal Tax Service.
To submit information about changing the type of activity, it is enough to provide the following documentation:
If a representative goes to the Federal Tax Service, and not the entrepreneur personally, you need to provide a power of attorney certified by a notary and the passport of the representative himself.
Data can be transferred in several ways. Each entrepreneur chooses the one that seems most convenient to him.
Personally.
We collect all the documents and come to the tax office. We hand them over to the inspector personally, and he, in turn, gives a receipt indicating that he received the papers. From this moment on, the process of changing the main activity of the individual entrepreneur has been launched. It will take 5 working days in total.
By mail.
We collect all the documents into a set, purchase an envelope and put papers inside with an inventory of all contents. We issue the letter as a registered letter and do not forget about notification of delivery.
In electronic form.
A way through which you can significantly save time, which is always in short supply. We fill out the documents online and submit. But you must be the owner of an electronic digital signature. It must be valid on the date the data was submitted.
After the procedure is completed, you will be given a document indicating either the reason for the refusal or confirmation of a change in the type of activity for the individual entrepreneur.
In order to make changes, there is a certain period. You should not violate these deadlines, as this may entail serious penalties.
For example, a three-day period has been established for providing information on the choice of a new field of activity. Moreover, it begins to act from the time when the activity began to be carried out. If you violate the deadlines, you will have to pay a fine of 5-10 thousand rubles.
When changing the type of activity, you do not need to pay. Change it at least 100 times, most importantly, don’t forget to report it to the tax office.
You can change the type of activity at any time. The procedure is not very difficult if everything is done correctly. The main thing is to complete all the documentation correctly and not violate the deadlines for informing the Federal Tax Service. Search for yourself as much as you please, especially since the law does not prohibit this.
This step-by-step instruction “how to add OKVED to an individual entrepreneur in 2018” is intended rather as an educational program for beginners, since the registration action itself is quite simple.
The procedure for filling out the application is as follows:
Page 1: fill out paragraph 1 completely. Subclause 2.1 select the value “1”.
Sheet E. Item 1 of Sheet E is for entering new codes according to OKVED, item 2 is for deleting existing ones in the Unified State Register of Individual Entrepreneurs. Here and below, codes that are at least four digits long are used.
If we want to introduce a new main type of activity, fill out subclause 1.1. If not, leave it empty. Accordingly, if we want to delete the old main one, we fill out subclause 2.1; if we want to move it to the additional ones, we don’t fill it out.
In subclause 1.2 we enter all the codes that we want to enter.
In subclause 2.2 we indicate all the codes that we want to remove from the Unified State Register of Individual Entrepreneurs.
In Sheet G we indicate the desired method of receiving documents (in person, through an intermediary, by mail), and also be sure to indicate a contact phone number and address email applicant.
In addition to the application in form P24001, you will need a notarized power of attorney if the individual entrepreneur does not submit it himself, but sends a courier. But then the application itself will need to be certified by a notary.
On the one hand, in paragraphs. "o" clause 2 of Art. 5 indicates OKVED codes with information that must be indicated in the Unified State Register of Individual Entrepreneurs. At the same time, paragraph 5 of the same article instructs an individual entrepreneur to make the necessary changes to the Unified State Register of Individual Entrepreneurs within three days if information, including about OKVED codes, has been changed. Really, how can he confirm his decision to change? The individual entrepreneur does not make written decisions to change anything. Most likely, the legislator hopes for the integrity of the individual entrepreneur.
And if the necessary changes are not made, there is a risk of being fined 5,000 rubles under Part 3 of Art. 14.25 Code of Administrative Offences. Unless, of course, someone sits and compares what the individual entrepreneur actually does and what is indicated in the Unified State Register of Entrepreneurs. In fact, it is unlikely that anyone will catch him.
On the other hand, if an individual entrepreneur, under a special tax regime, receives income from activities the type of which is not specified in OKVED, the tax office has the right to consider this income received by an individual and not an individual entrepreneur, with the appropriate tax rate. Example - in case No. A32-46885/2014:
In accordance with paragraph 2 of Article 5 of the Federal Law of 08.08.2001 N 129-FZ “On state registration legal entities and individual entrepreneurs" in the Unified State Register of Individual Entrepreneurs contains information about codes according to the All-Russian Classifier of Types of Economic Activities. When registering as an individual entrepreneur, the taxpayer independently indicates the types of economic activities that he plans to carry out.If the type of activity is not registered in the Unified State Register of Individual Entrepreneurs, then individual entrepreneur may make appropriate changes to the information from the date of registration this change begin to carry out the specified activities, taking into account the income received within the framework of the simplified taxation system.
Based on this, income from activities falling under the type of activity specified by the individual entrepreneur upon registration is recognized as income received from the implementation of entrepreneurial activity, and a simplified taxation system is applied to such income.
If an individual entrepreneur using simplified system taxation, carries out activities outside the scope of the types of activities specified by the individual entrepreneur during registration, and contracts for the sale of real estate were concluded by him as an individual, and not an individual entrepreneur, then the income received by him from such activities is subject to taxation income tax individuals in accordance with the provisions of Chapter 23 of the Tax Code of the Russian Federation.
It is reasonable to imagine other possible problems with the tax authorities if the actual activities of the individual entrepreneur do not correspond to those entered into the Unified State Register of Individual Entrepreneurs.
Since state fees are not paid when entering OKVED documents for individual entrepreneurs, the application for personal submission also does not need to be certified, it is easier to make the necessary changes to the Unified State Register of Entrepreneurs in order to avoid possible problems in the future.
Consumer demand is fickle. Yesterday the clientele were satisfied with the services of a hairdresser, but today they went to a neighboring salon because a solarium had been opened there. To retain your audience, you need to innovate in your business. But before you thoughtlessly change or expand your scope of activity, we advise you to find out how to add OKVED codes for individual entrepreneurs in 2020, since For late changes to the Unified State Register of Individual Entrepreneurs, you can get a fine of 5,000 rubles.
An entrepreneur’s first acquaintance with OKVED occurs at the very beginning of his journey - while filling out application 21001, which he submits to the Federal Tax Service when he opens an individual entrepreneur. This document includes sheet A, which is intended precisely to indicate the digital designations of the types of activities that the businessman plans to engage in. These are OKVED codes.
All registration data specified in form 21001 are entered into the Unified State Register of Individual Entrepreneurs, and they must be current at any time. Therefore, if an entrepreneur decides to add an individual entrepreneur type of activity, he is obliged to notify the tax office about the changes within three days. Other changes, for example, a new surname or citizenship, must be made by the Federal Tax Service independently.
The entrepreneur selects a suitable code from OKVED - All-Russian classifier types of economic activities.
In 2016, the old classifier was changed to a new one - . There is no need to worry about replacing codes added before; they will be changed without your participation.
The new classifier contains codes of 3 to 6 characters, but you can only use one that consists of 4 or more digits. Let's look at an example of how to add a type of activity for an individual entrepreneur engaged in fishing.
If you open the classifier, the very first code found for this type of activity will be 03.1. Since it cannot be entered into the register (3 digits), we select from those proposed below. Here are some options:
Code designations in OKVED-2 are arranged according to the same principle as chapters in a scientific publication. That is, the first designation 03.1 (fishing) is divided into 03.11 (sea fishing) and 03.12 (freshwater). The first is divided into several more: 03.11.1, 03.11.2 and further. Therefore, if all code ciphers from 03.11.1 to 03.11.5 suit you, you can indicate the one that includes them all - 03.11.
During registration, each individual entrepreneur indicates one main type of activity and up to 50 additional ones. The main one is the one that brings the maximum income. The tariffs set for insurance of full-time employees against accidents and occupational diseases depend on it.
When the main code is changed, the taxpayer independently sends a notification to the Social Insurance Fund indicating the new type of work. The deadline for this is April 15 of the year following the reporting year. You do not need to pay taxes to the Social Insurance Fund for yourself, which means that an individual entrepreneur working without staff does not have to notify the authority about a change in type of activity.
To make changes to the register, you must submit an application in form P24001, consisting of 9 pages. There is no need to fill them all out; each sheet is intended for a specific action:
If you want to include a new occupation in the Unified State Register of Entrepreneurs, then you do not need to fill out the second page E. Only completed sheets are submitted to the inspection.
To add additional OKVED codes for individual entrepreneurs in 2020, follow the following step-by-step instructions:
If you need to exclude codes, fill out the title page, page 2 E and sheet G. If you both add and exclude - the title page, both pages E and G.
Step-by-step instructions for individual entrepreneurs who need to change the main OKVED code in 2020:
Form P24001 must be filled out by hand or on a computer. In the first case, you need to write in capital letters with a black pen, in the second, set the font to Courier New and the height to 18 points. All letters must be capitalized, one character must be entered in one cell, the last sheet F must be filled in strictly by hand with black paste.
Now let's look at how to fill out each page:
To change OKVED codes, individual entrepreneurs submit an application to make changes to the register to their “native” tax office. The one that registered the opening of an individual entrepreneur. In large cities, the Federal Tax Service Inspectorate acts as such authorities, for example, the 46th Inspectorate in Moscow. And in the suburbs - MCF.
There are several ways to submit documents:
When submitting documents, the inspector gives the entrepreneur a receipt for receipt of the papers and informs the date on which he must return to the Federal Tax Service for the documents. You must have your passport and issued receipt with you.
According to the law, 5 days are given to make a decision on making changes to the register. But those businessmen who ordered documents to be received by mail may wait longer - up to 9 days. Extra time goes to deliver the parcel.
Attention! Since 2014, tax authorities have stopped issuing an extract from the Unified State Register of Individual Entrepreneurs to entrepreneurs, since it is excluded from the list of those subject to mandatory issuance. You can order an extract only by yourself upon application. It is compiled in any form, so there is no need to download the form.
