If you decide to start a new business that you did not inform the state about when registering an individual entrepreneur or LLC, do not forget to add OKVED codes to the state register. For out-of-date information in the register, you can be fined 5,000 rubles. We have prepared step-by-step instructions on how to change OKVEDs.
The “Select OKVED code online” service will help you easily select the necessary OKVED codes in 5 minutes.
The article “How to choose the right type of activity according to OKVED” will tell you about the intricacies of choosing codes.
New OKVED codes
Until the beginning of 2014, the country had only one Classifier of Activities. On February 1, 2014, the second edition of OKVED came into force. The second edition was valid on a par with the first until the end of 2021.
In May 2021, the Federal Tax Service issued an Order according to which, from July 11, 2016, in applications for registration of LLCs and individual entrepreneurs, as well as in applications for reorganization or amendments, it is necessary to write OKVED-2 codes instead of OKVED-1 codes. In 2021, the OKVED-2 classifier with updates will remain relevant.
You can find new codes in the list of the All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2014 (NACE rev. 2).
During 2021, the OKVED classifier was changed twice, both times at the initiative of the Federal Agency for Technical Regulation and Metrology. The changes were approved by Orders of Rosstandart dated 02/11/2020 N 55-st and dated 02/12/2020 N 58-st. Corrections have been made to the list of codes. Thus, the description of code 72.19.9 “Other scientific research and development in the field of natural and technical sciences, not included in other groups” was clarified, indicating that the group also includes research in the field of physical geography.
The following codes were also added to OKVED-2:
- 72.20.11 “Conducting research in the field of socio-economic geography”;
- 72.20.19 “Other scientific research and development in the field of social sciences”;
- 28.41.3 “Production of additive plants using metal, ceramics and composites as raw materials”, this also includes additive plants using synthesis processes on a substrate, processes of direct supply of energy and material;
- 28.96.1 “Production of additive plants using polymers, including plastics, as raw materials”; this group also includes additive plants using photopolymerization processes in a bath, material extrusion processes;
- 28.96.9 “Production of additive installations using other types of raw materials.”
New OKVED codes in 2021 and 2021
In 2021 and 2021, companies choose codes to designate their types of activities from the all-Russian classifier of types of economic activities OKVED-2. It contains codes with a detailed breakdown by type of activity. Work on unspecified types of activities and use of outdated codes will result in a fine. A code directory will be needed to register a business; each type of activity is assigned its own code. Are there any changes in 2021 and what does this mean for business, do we need to make changes to documents and what to write in declarations? We'll tell you in our article.
Confirmation of the type of your economic activity in the Social Insurance Fund
It should be noted right away that annual confirmation by the Social Insurance Fund of the main OKVED code for individual entrepreneurs, both with and without hired employees, is not required. It is also logical that a newly created organization is not required to confirm activities for the previous year. Other policyholders follow the prescribed norms.
The degree of professional risk in a particular field of activity correlates with OKVED codes and is the basis for calculating insurance premium rates in the Social Insurance Fund. The general rule is annual confirmation of the activity being carried out in order to determine the injury class.
The new OKVED-2 classifier did not affect the categories of degrees of professional risk. There was only a movement of their contents behind the corresponding codes.
Confirmation mechanism
Every year, before April 15, the policyholder submits an exhaustive list of documents to the Social Insurance Fund at the place of registration. Information and samples can be found on the Foundation's website. Forms are also available for download there.
Policyholder's application for confirmation of the main type of economic activity
Along with the application, a certificate confirming the main type of activity is submitted.
An individual entrepreneur, in the case of drawing up an employment contract with an employee, is required to register within 10 days. If an entrepreneur has more than one employee, then the period begins to be calculated from the moment of the employment agreement with the first of them.
In addition, a copy of the explanatory note to the balance sheet for the previous reporting year is attached to the application and confirmation certificate.
An example of filling out a certificate confirming the main type of economic activity
This is the general mechanism. Documents can be submitted directly to the FSS or sent by regular mail or e-mail.
Confirmation deadlines
The policyholder must be notified of the professional risk category assigned to him within two weeks from the date of submission of documents. The more dangerous the type of activity, the higher the premiums for insurance against accidents and occupational diseases, simply called “injury” premiums.
Responsibility for failure to notify the FSS
There are no sanctions for the employer for late submission of an application for establishing an insurance premium, but the Social Insurance Fund is vested with such powers in relation to the policyholder that a separate fine is not required. In the absence of initiative on the part of the policyholder, the Fund has the right to independently establish the highest tariff possible for the organization.
The right to challenge the actions of the FSS exists and is used in practice. Traditionally, you can contact the higher organization of the department. Within a month, a decision must be made to satisfy the complaint or refuse.
The Social Insurance Fund accumulates funds to provide social insurance to citizens
The universal way is to go to court. It should be recognized that it will be difficult to change the FSS decision. Only after a thorough analysis of all the circumstances can you try to appeal it and, as one of the options, appeal to the policyholder’s right to a reduced tariff.
Form P24001
Form P24001 consists of eight sheets. In all cases, the applicant fills out the first (title) and last sheet. In addition, depending on the nature of the information being changed, separate sheets are filled out for different situations.
- sheet “A” – when changing the name and birth information of a foreign citizen or stateless person;
- sheet “B” – filled out when changing the citizenship of an individual;
- sheets “B, D” - are intended to indicate information about the place of stay of foreigners and stateless persons in the Russian Federation;
- sheets “D1 and D2” - when excluding and adding codes for types of business activities.
Most often, this application is submitted to add OKVED when developing a new line of business for an entrepreneur. As for changing the name, surname or registration of a Russian citizen registered as an individual entrepreneur, the Federal Tax Service receives these passport data through interdepartmental interaction channels. There is no need to report their changes yourself.
The form is compiled in an editable format; to fill it out correctly, it is recommended to use the Acrobat Reader program.
Step-by-step instructions for filling out P24001 when adding codes:
Step 1. Title page
Enter your OGRNIP code and indicate your full name. In step 2, select the number “1”.
Step 2. Sheet D
An important nuance when filling out is to determine what code you are entering (main or additional). The main code is the one that is expected to generate maximum income. If you are radically changing the direction of your business, then the main code must be specified twice:
- in paragraph 1 of sheet D1 add a new one;
- in paragraph 2 of sheet D2, exclude the previous main code.
But most often, additional OKVEDs are added, then only the item “Codes of additional activities” on sheet D1 is filled out. Codes must be entered with at least four digits, from left to right.
Please note that codes must be taken only from the OKVED-2 classifier, even if the initial registration of individual entrepreneurs was carried out according to OKVED-1.
Step 3. Sheet E
Here the applicant confirms the accuracy of the information and indicates the contact telephone number and email address to which the entrepreneur will be sent documents on amendments to the Unified State Register of Entrepreneurs. If there is a need to receive documents on the provision of services on paper, you must enter the value 1 in the appropriate field.
- “1” – personally to an individual entrepreneur;
- “2” – to the entrepreneur or his authorized representative;
- “3” – send to the applicant by mail.
Changes that LLCs must report to the Federal Tax Service
All changes that the LLC must report independently can be divided into two groups:
- Changes related to constituent documents (charter).
- Changes not related to the constituent documents (charter).
From 2021, in both cases, form P13014 must be filled out.
Note
: organizations that include foreign participants, in addition to the above cases, must report changes in such persons: passport data, citizenship, place of residence (stay).
Actions after registering LLC changes
Order a new seal
If the LLC’s name, address or other information that is on the company’s seal has changed, it must be replaced.
More details about LLC printing.
Re-registration of cash register
On July 15, 2021, the law on online cash registers came into force (Federal Law No. 290 of July 3, 2016), according to which some companies and individual entrepreneurs switched to new cash registers from 2021.
The transition period for cash registers for individual organizations lasted until July 1, 2021. From 07/01/2019, all LLCs that do not fall under the exceptions for the use of online cash registers are required to use them.
How to choose an OKVED code in the new classifier
Many businessmen have difficulty choosing the right type of activity. All types of economic activities are combined into groups. For example, “Transportation and storage” or “Contamination activities”. To find your type of activity, navigate by groups.
The OKVED classifier for 2021 includes 21 sections and 99 subsections. They contain the names of activities and their codes. Let's look at the example of an online car dealership:
- Section G - Wholesale and retail trade, transport repair;
- Class 45 - Trade in motor vehicles and motorcycles and their repair;
- Subclass 45.1 - Trade in motor vehicles;
- Group 45.11 - Trade in passenger cars and light trucks;
- Subgroup 45.11.3 - Retail trade in passenger cars and other light vehicles;
- Type of activity 11/45/31 — Retail trade of cars and light vehicles via the Internet.
