New OKVED IP. How to add a new type of activity

This material will help you fill out form p24001 correctly,
avoid mistakes when changing types of individual entrepreneur activities, as well as
will tell you about all the innovations,
associated with the use of a new classifier.

Form P24001 for changing the types of activities of an individual entrepreneur

Below are visual instructions for changing the types of activities of an individual entrepreneur, click the buttons
"" And " » to view samples, instructions and examples of filling.

General rules for filling out form P24001 for changing the types of activities of an individual entrepreneur

In cases where it is necessary to change the types of activities of an individual entrepreneur according to OKVED, form P24001 is used, in which page 001 must be filled out. The remaining sheets are used only if necessary.

Printing marks when used to fill out an application form software must be fulfilled in capital letters in 18 point Courier New font.

Filling out the application form manually is done in black ink in capital block letters, numbers and symbols.

When doing it manually, try to write in printed, legible letters, because the tax office will not waste time parsing someone else’s handwriting.

With the help of the Document Manager service, you can fill out form P24001 in a matter of minutes, which is guaranteed to be accepted by the tax authorities.

Rules for filling out sheet “E”

Sheet "E" consists of two parts:

Section 1: the added ones are indicated OKVED codes.
Section 2: indicates the codes that are excluded.

For an indicator whose value is the code by All-Russian classifier species economic activity, three fields are used, separated by "." ("dot"). The indicator is filled out from left to right in accordance with the digital value of the code according to the All-Russian Classifier of Types of Economic Activities OK 029-2014.

In this case, at least four digital characters of the code are indicated.

The presence of corrections or additions (additions) in the application is not allowed.

Unfilled sheets, as well as completely unfilled pages of multi-page sheets of the application form, are not included in the application submitted to the registration authority.

• Tax holidays for old individual entrepreneurs when changing types of activities
• In order to become a participant in the “tax holidays” approved in 2014 by Federal Law 477-FZ, an individual entrepreneur must meet the following conditions:
• Tax holidays have been introduced in your region;
• An individual entrepreneur is included in the list of preferential activities in the production, social, scientific spheres, or in the field of consumer services to the population. The list is approved by regional law.

If the regional authorities adopt the corresponding law, then the zero rate can be applied from the date of registration as an individual entrepreneur continuously for two tax periods (that is, two calendar years).

Please note that “first-time registered” entrepreneurs who will be able to claim benefits will be considered those individuals who register as individual entrepreneurs after the law on “tax holidays” has been adopted in their region.

The “tax holiday” will not apply to already registered individual entrepreneurs and to those who register after the entry into force of the commented federal law, but before the adoption of the corresponding law of the constituent entity of the Russian Federation.

We also note that those who have already ceased activities as individual entrepreneurs, but will register again next year (since the law directly states that we are talking specifically about those registering for the first time), will not be able to apply the zero rate.

Thus, old individual entrepreneurs cannot become participants in the “tax holiday” even when changing types of activities.

Application of trade tax and transition to a patent when changing types of activities of an individual entrepreneur

• A complete list of types of individual entrepreneur activities that are potentially subject to trade tax is given in Article 413 of the Tax Code of the Russian Federation. It includes: trade through stationary facilities
• trading network
• no sales areas (except gas stations); trade through objects of a non-stationary trading network;;
• trade through stationary retail network facilities with

trading floors sale of goods directly from warehouses. Registration or deregistration of an organization or individual entrepreneur as a payer of a fee with the tax authority is carried out on the basis of a notice of registration as a payer

trade tax

(Clause 1 of Article 416 of the Tax Code of the Russian Federation).

Thus, an individual entrepreneur becomes a payer of the trade tax in the event of a change in OKVED from the moment the property is registered, even if it was used by him once during the quarter.

To obtain a patent individual entrepreneur must submit to the tax authority an application for a patent in the form approved by Order of the Federal Tax Service of Russia dated November 18, 2014 No. ММВ-7-3/589@ (with the exception of taxpayers applying a tax rate of 0% (reduced tax rate)).

Thus, when changing the types of activities of an individual entrepreneur, you can switch to a patent by submitting an appropriate application.

How will the transition to the new classifier proceed?

The Tax Inspectorate has developed and will apply special transition keys that will automatically replace all existing “old” types of activities of organizations with new ones. After its application, the types of activities according to the new classifier will begin to be displayed for the organization in the Unified State Register of Legal Entities. Thus, the replacement

old OKVED

The Federal Tax Service plans to take over the new ones, and companies will not need to submit any applications to the inspectorate. Tax officials will enter all new data into the Unified State Register of Legal Entities on their own.

When registering, an individual entrepreneur must record the type of activity. For this individual entrepreneur, you need to select codes from the OKVED classifier. How to do this and avoid making mistakes? What to do when changing business area? Read about this in our article.

• Before registering, an individual entrepreneur needs to decide what he will do and select the appropriate codes in the OKVED-2 classifier (as amended in 2016). For some types of activities there are restrictions on the size of the authorized capital (if we are talking about an organization). Others require a license or patent.
• In 2019, individual entrepreneurs do not have the right to perform the following work:
• Manufacture and sale of pyrotechnics and explosives,
• Buy and pay with securities,
• Provide security for institutions and organizations,
• Buy, sell and manufacture excisable products,

Produce and sell pharmaceutical products,

Employ citizens to work abroad.

The law does not limit a businessman in the number of additional OKVED codes that he will indicate in the application, but there can only be two main ones.

So, what is a type of activity code for an individual entrepreneur and how to choose it correctly? OKVED-2 or OK 029-2014 (NACE rev. 2) has been applied since the beginning of 2017. Before this, several classifiers were used at once, which created difficulties and led to offensive errors. Choose required types activities will have to be done when registering an individual entrepreneur, but then they can be supplemented or changed. An outsourcing accounting company will help you register an individual entrepreneur for free and select an activity code.

Step 1. Select a new code in the classifier

The OKVED directory is divided into 17 main areas. It is designed in such a way that the regulatory authorities receive comprehensive information about the type of business of a particular entrepreneur using codes.

The structure of each code is as follows:

• Class,
• subclass,
• group
• subgroup
• Kind of activity.

According to the new rules, the selected OKVED consists of four characters. If you have chosen a code that is included in the list of special tax regimes (UNDV and PSN), it is better to immediately write an application for the use of the special regime upon registration. Otherwise, the tax office will, by default, charge you taxes under the general taxation regime (OSNO).

You can download the current activity codes for individual entrepreneurs using the link - download OKVED. On the Federal Tax Service website you can also check the compliance of the activity codes using a special service.

Example! how to add OKVED codes for individual entrepreneurs 2019

Business: Preparation and sale of pies with home delivery. You can order products on the website. The entrepreneur does not have a hall for visitors. Which code should I choose? IN in this case Class 56 “Activities of hotels and enterprises” suits us Catering"and subclass - 21 indicating targeted delivery services. The required code is 56.21. We can add auxiliary codes (any number) to the main code. There are none in this group. But, for example, to code 56.29 “Activities of public catering establishments for other types of catering,” you can add code 56.29.2 “Activities of canteens and buffets at enterprises and institutions.”

Step 2. Fill out an application to change the types of activities of an individual entrepreneur

To submit information about the type of activity to the Federal Tax Service inspection, an entrepreneur must fill out form P24001 (download). This can be done on the Federal Tax Service portal, where the OKVED-2 directory is located, or on a printed form.

Important! Fill out the printed form with a black pen

Statement P24001 consists of 9 pages and is used only to inform tax authorities about a change in the scope of activity.

An example of filling out an application on form P24001

An entrepreneur who is a resident of Russia fills out the following sheets:

• A – indicate your full name, INN, OGRN and the reason for submitting the form (an error in existing data or a change in it);
• E, page 1 (newly introduced codes);
• E, page 2 (excluded codes);
• F – contact details, method of obtaining documents.

A foreign citizen working in Russia fills out the following sheets:

• A – full name in Russian and English language; date and place of birth, gender;
• B – information about citizenship);
• B – address of residence in the Russian Federation);
• G – identity document);
• D – information about the document confirming the right to stay in Russia);
• E – page 1 (newly entered activity codes);
• E – page 2 (excluded codes);
• F – contact details, method of receipt.

If it is necessary to change the main OKVED codes, then fill out paragraph 2.1 of sheet E1 (the new code is entered) and the same paragraph on page E2 (the main code to be excluded is written). Signatures on sheet G are placed in the presence of a notary.

Step 3. Notarization and submission to the Federal Tax Service

The application is certified by a notary. Then it is submitted to the tax office at the place of registration or MFC. There is no state duty. This can be done in person or through a proxy, or sent by mail. If you have a personal account on the tax website and electronic digital signature, then the documents are sent via the Internet. Generating documents online will take less than half an hour.

Registration takes place within five working days. If you fill out incorrectly or provide false information, you will receive a refusal.

Until 2014, the Federal Tax Service after changing OKVED codes in mandatory issued an extract from the Unified State Register of Individual Entrepreneurs. Now the individual entrepreneur can order this document independently later. The application for the provision of paper is written in any form. A state duty is paid - 200 rubles for a regular one, which is provided within 5 days, or 400 rubles for an urgent one (done in one working day). If the entrepreneur has an electronic signature, the extract is generated in personal account on the Federal Tax Service website within 10 minutes.

After some time, there may be cases when changes need to be made to the information about individual entrepreneurs in the Unified State Register of Individual Entrepreneurs. This may be a change in types of activity, address, last name, or other information. And if in the case of passport data this is, in theory, the concern of the state themselves. authorities and is not mandatory in accordance with Art. 5 of Federal Law N 129-ФЗ dated 08.08.2001 (sometimes, in fact, if necessary, the individual entrepreneur still has to make changes themselves), then in the case of OKVED, you will have to do everything yourself.

Making changes to information about individual entrepreneurs

Changes to information about individual entrepreneurs contained in the Unified State Register of Individual Entrepreneurs are made by submitting an application in form P24001. Using this form you can change the following data:

Application sheet	Data
Sheet A	· Full name, including using the Latin alphabet · Birth information The specified data may not only change, but also be clarified due to a previously made error.
Sheet B	Information about citizenship, as well as the country of which the individual entrepreneur is a citizen.
Sheet B	Address information, for example, due to moving.
Sheet G	Information about the identity document for example, due to loss.
Sheet D	Information about a document permitting temporary or permanent residence in the territory of the Russian Federation, for foreigners.
Sheet E	Information about codes according to the OKVED classifier
Sheet J	Does not change the information, it indicates the method of obtaining the result from the inspection

As you can see, a lot can be changed or clarified; there can also be many reasons for this.

In what cases is it necessary to make changes to the types of activities of an individual entrepreneur?

If an individual entrepreneur decides to change the type of activity, add a new code, or remove one, the corresponding change must be made to the Unified State Register of Individual Entrepreneurs.

For example, previously there was a flower stall registered to an individual entrepreneur, and this individual entrepreneur decided to simultaneously engage in flower delivery. In this case, you need to add to the existing ones:

• 47.76 Retail trade of flowers and other plants, seeds, fertilizers, pets and pet food in specialized stores;
• 46.19 Activities of agents wholesale trade universal range of goods;
• 46.22 Wholesale trade of flowers and plants;
• 46.90 Non-specialized wholesale trade;
• 47.19 Other retail trade in non-specialized stores;
• 47.59.4 Retail trade in wood, cork and wicker products in specialized stores;
• 47.76.1 Retail sale of flowers and other plants, seeds and fertilizers in specialized stores.

add this activity:

• 53.20.31 Activities for courier delivery various types of transport.

Or, if delivery will be carried out for large needs (decoration of holidays, events), on your own, then this one:

• 49.41 Activities of road freight transport.

It is generally possible that instead of a flower stall, the individual entrepreneur decided to open a stall with pies. Here we will have to almost completely change the types of activities for catering.

Required documents

To prepare an application in form P24001, you will need a standard set of documents - an individual entrepreneur’s passport, his certificate of registration and registration with OGRNIP and TIN numbers, and, accordingly, the entered data (new codes according to OKVED 2 for our example).

Form P24001 and requirements for completion

In sheet E we indicate new types of activities. If we add, we simply indicate new ones in paragraphs. 1.2. If we change the main one, we write it in paragraphs. 1.1. If we do not remove the main one, it will automatically become non-main. If we delete something, we indicate what is to be deleted in paragraphs. 2.2. The main one is deleted separately, through paragraphs. 2.1.

In sheet G we simply select the method of obtaining documents from the registry. authority - in person, through someone with a power of attorney, or by mail.

State registration of IP changes

For state registration of changes, it is necessary either personally as an individual entrepreneur, or through an intermediary with a notarized power of attorney (you will also need to notarize P24001), submit an application in form P24001 to the registration authority at the place of residence of the individual entrepreneur. There is no need to submit anything else.

Registration period is 5 working days, excluding days of submission and receipt.

How to prepare documents to change the types of activities of an individual entrepreneur according to OKVED online

If you do not have the time and desire to independently understand the intricacies and nuances of filling out the P24001 application, use the online service for preparing documents for state registration. Using this service, you will prepare a package of documents within 10 minutes. The cost of the set is 1490 rubles. All documents are checked by qualified lawyers and comply current legislation. Thanks to the service, possible errors are eliminated that could lead to refusal of state registration if filled out independently.

When registering as an individual entrepreneur, individual fills out form P21001, where he indicates the code of the type of activity that he plans to engage in. IN further list OKVED can be expanded. In the article we will tell you how to do this and offer step by step instructions addition of OKVED for individual entrepreneurs in 2019.

The article presents a form and sample application for adding OKVED for individual entrepreneurs in 2019, 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 of opening a new type of activity.

In our article we will tell you in detail how to do this.

Application form for opening a new type of individual entrepreneur activity

The opening of a new type of activity for an individual entrepreneur must be done with the help of an application. In order to add an OKVED code, an entrepreneur fills out an application on form P24001 (approved by Order of the Federal Tax Service of the Russian Federation dated January 25, 2012).

Step-by-step instructions for adding OKVED: 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 class 4 and 5 pyrotechnics
production and distribution of alcohol

Also prohibited are activities related to:

security
sale electrical energy citizens
weapons, military and aviation equipment, 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
manufacturing of medicines
drugs and other drugs restricted in circulation according to the law

An individual entrepreneur can not only make changes to additional activity codes, 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 others (i.e. additional types of activity).

If the main type of activity remains the same, add only additional codes to the application.

Step 2 – Complete Applications for Change of Activity on Form P24001

Title page:

Section 1 – enter your data according to the information in the individual entrepreneur register
section 2 – put the number 1

section 1.1 – if you change your main activity
Section 1.2 – if you make changes to the list of additional codes
Section 2.1 – if the individual entrepreneur excludes the main activity
Section 2.2 – if the individual entrepreneur excludes an additional type of activity

section 1 – must be completed, but not signed (since this must be done in the presence of a tax official)
section 2 – leave blank (section is intended to be filled out by an employee of the Federal Tax Service of the Russian Federation)
section 3 – to be completed by a notary if the entrepreneur does not have the opportunity to personally submit an application to the tax office

Step 3 – The individual entrepreneur 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 account)

Let's look at each of these methods.

The first option is convenient because the entrepreneur does not need to contact a notary to have his signature certified. All you need to do is take your passport, an application and visit the tax office.

The second option imposes obligations on the entrepreneur to certify the signature on the application with a notary and a power of attorney for the right of the representative to submit P24001 to the Federal Tax Service.

The third option also forces the individual entrepreneur 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 to amend information about an individual entrepreneur. Adding a new activity

When to notify the tax office about a change in OKVED

To avoid prosecution under Art. 14.25 of the Code of Administrative Offenses of the Russian Federation, an individual entrepreneur must notify the tax office about 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 the new activity.

Companies specializing in the services or consumer goods market need to constantly monitor the interests of their potential audience. Situations in which customers leave a beauty salon because competitors offer more profitable offer, occur quite often. In order to be able to hold client base, an entrepreneur needs to constantly add various innovations to his offerings. In order to expand a business or change its direction, it is necessary to add a new OKVED code to the permitting documents.

When filling out an application on form P21001, an individual entrepreneur must indicate what areas of business he will be engaged in

Changing OKVED codes

All-Russian Classifier of Types of Economic Activities (OKVED) - contains unique codes assigned to each type of business activity.

An aspiring businessman must familiarize himself with this document before registering his business. When drawing up an application on form “21001”, which is used by the tax service to register business activities, you will need to indicate the chosen field of business.

This document is a standard “A4” sheet, which lists all areas of activity chosen by the entrepreneur. The information contained in this form is recorded in a single state register individual entrepreneurship (USRIP). According to current legislation, the entrepreneur is responsible for the relevance of this information. If you wish to change the main area of ​​activity or add

additional types, you will need to contact the tax office. The entrepreneur is given three days to submit the appropriate application to make changes to the Unified State Register of Individual Entrepreneurs. For other changes related to a change in citizenship or surname of the entrepreneur, new data is entered by the tax service independently.

The selection of the OKVED code is carried out personally by the entrepreneur.

It should be noted that changes were made to the classifier in question in two thousand and sixteen. Entrepreneurs who registered their business earlier do not need to worry about changing the main and additional codes according to the new document. Responsibility for correcting information rests with the tax service. How to select a new code Let's look at how to add OKVED for individual entrepreneurs using a practical example.

In the classifier, this type of activity is designated using the code “03.1”. Please note that this code consists of three characters, which makes it unacceptable for use by persons registered as individual entrepreneurs. In order to select the OKVED code corresponding to this activity, you will need to familiarize yourself with the following options:

• "03.11.1"- industrial fishing (sea);
• "03.11.2"- coastal fishing (sea);
• "03.11.5"- fishing for the purpose of fish breeding.

Codes are digital designations of types of activities, they are selected from the OKVED classifier

In the classifier under consideration, symbolic designations corresponding to various types of entrepreneurship are arranged according to exactly the same principle as the points scientific publications. This means that fishing activities (03.1) are divided into two sub-clauses: marine (03.11) and freshwater fishing (03.12). Each of these points contains several more sections. In the case where all subparagraphs (03.11.1-03.11.05) correspond to the chosen direction of business activity, the entrepreneur needs to indicate only the code corresponding to the main section (03.11).

Rules for filling out an application

According to the established rules, an entrepreneur can indicate one area of ​​primary activity and several dozen additional ones (up to fifty types). The main area of ​​activity is that which brings maximum profit

. It is on the basis of the level of profit that tax rates and the amount of insurance contributions for company employees are calculated. After making changes to the Unified State Register of Individual Entrepreneurs, the head of the individual entrepreneur must send a corresponding notification to the Social Insurance Fund. According to

established order , this notification should be sent before the fifteenth of April of the year following the reporting year. In the event that there are no employees on the IP staff, there is no need to notify the FSS.. A mistake many novice entrepreneurs make is filling out every sheet. These actions may cause your application to be rejected. Today, it is mandatory to fill out a title page, which contains basic information about the individual entrepreneur.

The sheet marked “A” is filled out only when changing surname or citizenship. Sheet “B” is used when changing the citizenship of foreigners who do not have permanent residence in the Russian Federation. Sheet “B” is filled out foreign citizens , leading entrepreneurial activity

and who do not have a specific place of residence in the territory of the Russian Federation. Sheets “G” and “D” are intended to be filled out only by foreign citizens. Sheet “E” consists of two sections, one of which indicates the codes to be added, and the other the values ​​that need to be removed from the Unified State Register of Legal Entities. When adding new activities, the second part of this sheet is not filled out. Every entrepreneur must fill out Sheet “F”. Please note that this sheet is filled out with a pen with black ink and signed in the presence of a tax service representative.

If, in the course of business, an entrepreneur decides to engage in areas of business that were not immediately indicated in the application for registration of individual entrepreneurs, then it is necessary to add OKVED codes

1. Let's look at how to add an individual entrepreneur activity type, step-by-step instructions: Download at Personal Computer
2. form "P24001".
3. Fill out the title page, as well as sheets “E” and “G”.

Print the completed form. In the event that you need to exclude one of the company’s activities, you will need to fill out the second section of sheet “E”. In addition to the completed form, the entrepreneur must provide the tax inspector with identification documents. Please note that the service in question is free.

. To make changes to the Unified State Register of Individual Entrepreneurs, you must contact the tax office at your place of registration.

What information must be indicated in the application? Form number “P24001” can be filled out as in in electronic format, and by hand.

As mentioned above, the application for adding OKVED consists of several sheets. On title page information about the entrepreneur is indicated. On this page you must fill in the fields with the last name, first name and patronymic of the owner of the individual entrepreneur, indicate the OGRNIP number and INN. This sheet also provides information about the reason for drawing up the document. Please note that only relevant information is included in the application under consideration. If during the operation of the company the surname of its director has changed, only the new full name should be indicated.

The first section of page “E” is divided into two paragraphs, in one of which the main codes (1.1) are entered, and in the second additional codes (1.2). In the case when new types of company activities are added, only the second paragraph is filled in. The second section indicates the codes that need to be excluded from the Unified State Register of Individual Entrepreneurs. On page “G” the full name of the entrepreneur, telephone number and actual address are indicated, as well as the method for obtaining a certificate of amendment to the Unified State Register of Individual Entrepreneurs. The completed document is certified by the personal signature of the entrepreneur in the presence of a representative of the tax service.

The main OKVED code is the one by which you receive or plan to receive maximum income

Application Methods

In order to make changes to the Unified State Register of Individual Entrepreneurs, an entrepreneur should contact the tax office according to his place of registration.

Registration of individual entrepreneurship is carried out in the same department. Today, there are four main methods for filing this application. When contacting the Federal Tax Service in person, the applicant will need to provide the tax officer with a completed form and a passport confirming the identity of the applicant. Review and approval of the application is carried out within five working days. At the end of this period, the entrepreneur must appear at the tax office to receive updated documents. The application under consideration can be submitted through authorized persons. However, in order for an outsider to have the right to receive documents, a notarized power of attorney will be required. Another method of submitting applications is to send documents by registered mail. When using this method, you will need to undergo a notarization of the documentation and the applicant’s personal signature. In addition to this, to You will need to attach an inventory listing the documents sent. The last way to apply is to use a special online service. In order to be able to use this method of filing an application, an entrepreneur will need to purchase an electronic signature.

Obtaining information about the result

Making changes to the OKVED IP is a simple procedure that is carried out within just one week. After submitting the package of documents to the tax service, the entrepreneur is issued a receipt confirming receipt of the documentation. The tax officer also reports the date of amendments to the Unified State Register of Individual Entrepreneurs and the preparation of a new certificate. To receive the certificate, you will need to appear on the appointed day with your passport and the receipt received.

Please note that using Russian Post to obtain a new certificate may increase the waiting period for receiving documents. Today, this period can range from seven to fifteen days.

In conclusion, it should be said that since two thousand and fourteen, the tax service does not issue an extract from the Unified State Register of Individual Entrepreneurs. This change is due to the fact that the extract from the register was excluded from the list of documents that are issued without fail. To obtain this form, you will need to draw up a corresponding application, which has a free form of completion.

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