All-Russian classifier of types of economic activity. What is OKVED: deciphering the concept, where to get it

A person who registers his own business project for the first time is faced with the need to select OKVED codes. As practice shows, not every entrepreneur knows about the purpose of these codes and their decoding. This nuance can cause various difficulties associated with interaction with counterparties and regulatory authorities. Below we propose to consider the question of what is OKVED organizations and where to get it.

After registering an individual entrepreneur or legal entity, these business entities are assigned statistical codes and numbers

OKVED: what is it

Every subject entrepreneurial activity tied to a specific niche of market relations. It is this binding that is carried out using OKVED codes. It should be noted that obtaining this digital value is a mandatory procedure that accompanies the registration of a business. Each business entity has legal right independently choose one or more ciphers contained in a special classifier. Rosstat is responsible for the approval of these ciphers.

The classifier under consideration is used to collect statistical data for the purpose of analyzing and accounting for companies operating in Russia.

It is important to pay attention to the fact that the cipher in question is often used when interacting with credit institutions and generating outgoing documents. The assignment of OKVED is the basis for obtaining a license corresponding to the chosen direction of business activity. In addition, the presence of the code assigned to the organization allows the latter to participate in auctions and tenders.

Let's move on to the question: "What is OKVED - decoding the abbreviation." The abbreviation under consideration stands for "All-Russian classifier of species economic activity» . The development and improvement of this classifier is carried out by the Ministry of Economic Development. It should be mentioned separately that such classifiers are used not only in Russia. Many CIS countries also apply similar standards.

Why do you need

As mentioned above, the considered classifier is used to collect statistical data for the purpose of subsequent analysis. The information obtained is used for grouping various kinds entrepreneurial activity. This approach greatly simplifies the creation of a taxation system for a particular area of ​​business. Let's take a look at the main features of this classifier:

  1. Management of the system of taxation of certain areas of commerce and entrepreneurship.
  2. Conducting analytical activities to determine economic indicators important to the state.
  3. Collection of information about companies and organizations operating in the country.
  4. Entering the information received into various directories and state registers.

OKVED is nothing more than the "all-Russian classifier of types of economic activity"

The considered classifier is used as a basis for the formation of legal acts. Such acts are applied to control the work of all business entities. It should also be noted that in the absence of this code, an entrepreneur may be denied registration of a current account with a banking organization. According to established rules, OKVED codes refer to the primary details that are specified when concluding contracts and agreements with counterparties.

From the foregoing, we can conclude that the control authorities use OKVED codes to track the actions of all economic entities. The tax inspectorate applies the considered classifier in order to determine the specific taxation system that is most appropriate for certain areas of business. It should also be said that the choice of cipher affects the following processes:

  1. the strength of the tax burden;
  2. the volume of the authorized fund;
  3. the process of obtaining a license.

Peculiarities

When analyzing the question of what the OKVED code is, one should separately consider the features of using the classifier. With the help of the document under consideration, state bodies involved in the collection of statistics draw up programs for the development of the country's economy. It is the separation economic market on individual entities allows state authorities to amend laws for specific economic entities. This approach allows not to affect those areas that do not need development correction.

The data obtained is used to evaluate several areas of business activity. In addition, the information collected can be used to comparative analysis with other countries. It should be mentioned separately that the collected information is transferred to the control authorities for decision various issues associated with the economic activities of individual businessmen.


To correctly indicate the OKVED code, you need to determine the type of activity of the enterprise and find it in the classifier reference book

Code structure

The document under consideration includes more than fifteen sections. It should be noted that this classifier does not consider the division of organizations according to the form of business ownership. Also, this document does not address the distinction between non-commercial and commercial activities.

OKVED is built according to a hierarchical system. The length of the cipher can vary from two to four characters. However, when going through the registration procedure, the entrepreneur must indicate four digits. The code structure can be divided into several groups. The first two digits indicate concrete class. Each class includes several subclasses, one of which must be chosen by the entrepreneur. Next, the group and type of activity are indicated. The full cipher looks like this - "XX.XX.XX". A large number of characters in the cipher allows you to get detailed information about the activities of the company.

As practice shows, the use of full decryption is not always advisable. As an example, let's take production company engaged in the production of paper products. During registration, the company indicated the code "21.22". If the company needs to introduce new products, the entrepreneur will need to register an additional type of activity. For this purpose, you will need to initiate a business re-registration procedure. This procedure can be avoided only if, during the initial registration, several codes are indicated that correspond to the possible directions for the development of the enterprise.

How to choose the right OKVED for activities

Having analyzed the question of why OKVED is needed, you should consider the rules for choosing this cipher. This step is performed at the stage of filing an application for tax registration as a business entity. Each entrepreneur has the legal right to specify several ciphers. During the registration procedure, the future businessman needs to choose both the main and additional areas of his activity.

To better understand this order, consider practical example. Let's imagine a food distribution company. This direction is considered as an economic activity. Such a company may also be engaged in the sale of clothing and non-food products. These activities will be considered optional.

During the registration procedure, an entrepreneur can indicate several codes, while the work of the enterprise will only go in the main direction. Such a step is taken by businessmen who plan to further expand their business to cover new markets. It should also be noted that each entrepreneur is given the right to remove unused codes and add new ciphers.


Once selected codes can be changed, deleted or supplemented

What is the difference between OKVED and OKVED 2 - this question worries many entrepreneurs. The prefix "2" indicates a new edition of the document in question. According to the established rules, companies registering after the year 2016 must use the new edition of the document to select the desired cipher. Having decided on the direction of his business, an entrepreneur should take a special directory that contains information about various types of economic activity. The ciphers from this directory are indicated in the registration documents.

Often there are situations when there are no codes corresponding to the chosen direction in OKVED. In such a situation, you should get expert advice regarding the choice of the type of activity and the specific group. The entrepreneur also has full right indicate the code corresponding to the section "Other services".

Using the code in reporting

The first edition of the classifier under consideration was valid until the beginning of the year 2017. This means that when filling out accounting and tax reports officials had the right to indicate ciphers taken from both the new and the old registry. The final transition to OKVED 2 took place in January 2017. Together with new edition OKVED entrepreneurs must use the new kind OKDP (Classifier of activities, products and services).

Contributions to the budget

When filling tax return, the entrepreneur should indicate the details of his company. One of the important details is the OKVED code, which reflects the direction of the entrepreneur's activities. This code is indicated on the title page of the tax return. As mentioned above, the code in question includes from two to six characters. These characters are divided into several pairs using dots.

It should be noted that today in the current legislation there is no information on the level of responsibility for the incorrect indication of the cipher in tax reporting. This means that the regulatory authorities do not impose penalties on the entrepreneur who made a mistake. In order to find out which code to indicate in the documents, it is necessary to carefully study the registration certificate. This document contains information about the ciphers specified during business registration. You can also get the necessary information using a special directory.


The classification of a company according to OKVED is not affected by either the form of ownership or the source of investment

How to change the code

The need to change and add codes may arise as the business expands and enters new markets. In order to change the OKVED code, you should contact the registration authority. To amend the existing documents, the entrepreneur should submit an appropriate application.

Let's take a look at the steps that need to be taken to change the main cipher. First of all, the entrepreneur should choose new code. Changes related to the choice of a new cipher should be recorded in the local acts of the organization. Next, the tax service is sent an application to change the type of activity. According to the established rules, this application must be certified by a notary. After that, the entrepreneur needs to pay the state fee and provide a check to the employees of the Federal Migration Service.

At the end of the above procedure, the business owner receives a certificate confirming the change in the OKVED code. After receiving this certificate, the entrepreneur receives a legal basis for conducting new activities.

Responsibility for non-use of the classifier

OKVED - what is it, in simple words quite difficult to describe. While considering this issue, mention should be made of the level of responsibility associated with not using these ciphers. During the tax audit, employees of this instance identify the level of legality economic activity companies. Upon detection of revenue received through the provision of services not specified in founding documents, the proceeds of the company are subject to confiscation.

It should be noted that other types of penalties in this case are not provided. Incorrect choice of cipher does not entail disciplinary, criminal or tax liability. In this case, the entrepreneur should simply change the cipher to a more appropriate value.


Based OKVED data information about the activities of a new company or individual entrepreneur is entered into the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs

Conclusions (+ video)

The indication of OKVED is an obligatory stage of the registration procedure. To select the correct cipher, a special reference book should be used. Experts recommend specifying several values ​​during business registration. This step will avoid the need to re-register the business when expanding or reorganizing it.

Already at the stage of business registration, novice entrepreneurs are faced with such a concept as OKVED. Moreover, future business owners do not always know and understand what it is and why it is necessary. This misunderstanding creates unnecessary trouble.

OKVED - what is it?

OKVED is an abbreviation that stands for the following: the all-Russian classifier of types of economic activity, which is a set of various activities that legal entities and individual entrepreneurs can carry out, and each direction has its own code.

Structure

The classifier of types of activity contains a hierarchical structure that provides for division into sections, classes, subclasses, groups, subgroups, type. There are currently the following sections:

  • Section A. Agriculture, forestry, hunting, fishing and fish farming;
  • Section B. Mining;
  • Section C. Manufacturing industries;
  • Section D. Security electrical energy, gas and steam; air conditioning;
  • Section E. Water supply; water disposal, organization of collection and disposal of waste, activities for the elimination of pollution;
  • Section F. Construction;
  • Section G. Wholesale and retail trade; repair vehicles and motorcycles;
  • Section H. Transport and storage;
  • Section I. Activities of hotels and enterprises Catering;
  • Section J. Activities in the field of information and communication;
  • Section K. Financial and insurance activities;
  • Section L. Real Estate Activities;
  • Section M. Professional, scientific and technical activities;
  • Section N. Administrative activities and related additional services;
  • Section O. Public administration and ensuring military security; social Security;
  • Section P. Education;
  • Section Q. Activities in the field of health and social services;
  • Section R. Activities in the field of culture, sports, leisure and entertainment;
  • Section S. Provision of other types of services;
  • Section T. Activities of households as employers; undifferentiated activities of private households in the production of goods and the provision of services for their own consumption;
  • Section U. Activities of extraterritorial organizations and bodies.

In each section, classes are distinguished that contain a list of the main activities that are included in this section, and the remaining units of the structure allow you to clarify specific view activities. For example, section F (Construction) includes three groups:

  • 41 - construction of buildings;
  • 42 - construction of engineering structures;
  • 43 - specialized construction works.

In turn, they are divided into narrower areas, for example, 43 (specialized construction works):

  • 43.1 - dismantling and demolition of buildings, preparation of the construction site;
  • 43.2 - performance of electrical, sanitary and other construction and installation works;
  • 43.3 - building finishing works;
  • 43.9 - other construction work.

These sub-groups may contain specified activities. For example, 43.1 (dismantling and demolition of buildings, site preparation) provides for the following specific activities:

  • 43.11 - dismantling and demolition of buildings;
  • 43.12 - preparation of the construction site;
  • 43.13 - exploratory drilling.

Thus, the classifier of activities specifies all areas that can be implemented by business entities.

Meaning

OKVED codes when registering a business are required for statistical accounting of entities commercial activities in various areas of the economy. The indication of OKVED allows you to determine what the entrepreneur plans to do, and in some cases this or that type of activity affects the possibility of using special tax regimes. For example, if 64.92.6 (activities of pawnshops) is indicated as the main activity, then the organization is not entitled to apply the simplified taxation system.

Also, the presence of a specific OKVED code is necessary condition to obtain a license to operate certain types activities. For example, if an individual entrepreneur does not have the code 80.30 (investigative activity), then he will not be able to obtain a license to carry out private detective activities.

The chosen type of activity also affects the amount of contributions to the Social Insurance Fund for occupational risks. For example, it refers to OKVED 18.24.13, which provides for contributions of 0.2%, and the manufacture of plastics (OKVED 24.16) has an increased tariff of 0.7%.

How to get and change OKVED?

When registering a business, it is necessary to indicate the selected economic activity codes; for this, there is a special section in the registration application form. One type of activity is the main one, it should reflect the main direction new business. It is on the basis of this code that the possibility of using one or another taxation system, the need to obtain permits, etc. will be determined. It may also be indicated additional types, the number of which is not limited. The legislation allows for the possibility of specifying all OKVED codes, but this is not entirely advisable, so you should choose only those that are really needed in your future business.

Advice: do not include codes in activities that refer to government bodies, for example, 84.24 - activities in the field of justice and justice, as well as "exotic" activities, for example, 51.22.1 - transportation of passengers by space transport.

If necessary, you can always make changes: add or exclude one or another type of activity, including changing the main one. Making a change to OKVED is no more difficult than ordering an extract from the Unified State Register of Legal Entities or even

After reading this article, you will receive complete information about what OKVED is. Why is it needed and what does it affect. You will learn the structure, the main sections of OKVED and how to determine which code is suitable for a future or new field of business.

Registration of an individual entrepreneur or organization always begins with the choice of the OKVED code, since without it it is impossible to engage in economic activity. And the first difficulty that the future entrepreneur faces is that he does not understand what this 5-letter abbreviation means.

The second difficulty lies in the ignorance of why OKVED is needed and what it affects. More on all this below.

What is OKVED: deciphering the abbreviation

OKVED is the all-Russian classifier of types of economic activity, which is part of the national standardization system of the Russian Federation and developed by the Ministry of Economic Development.

Such a classifier is used in the Republic of Belarus, Ukraine, Kazakhstan and other countries.

When registering a business, an individual entrepreneur or organization must choose a code that is suitable for the future type of activity. Regardless of whether it is registered individual entrepreneur or for example entity, the codes for them will be the same. That is, the form of ownership does not affect the classification of the organization.

OKVED is divided into 17 parts, groups, subgroups, types and classes. They will be discussed in detail below.

Why OKVED is needed and what it affects

The classifier is needed for statistical accounting and reporting on certain categories of economic activity. That is, with its help, grouping of all types of business is carried out. This helps the tax office determine the taxation system for a particular activity.

To understand why OKVED is needed, you should find out the main functions that it performs. These include:

  • Tax regulation individual areas economic activity.
  • Economic analysis of enterprises and entrepreneurs within the state.
  • Collection of information about business entities for further statistical accounting.
  • Data unification in state registers and reference books.
  • Assistance in the preparation of legal documents to control the activities of organizations and entrepreneurs at the state level.

The code is used when opening a bank account, details, and makes it possible to participate in tenders. It is indicated in contracts for the provision of services and other documents related to the activities of an entrepreneur or organization.

That is, classifier codes allow regulatory authorities to monitor all areas of economic activity, obtain data for statistics or analytical issues. And the tax authorities, with the help of a classifier, determine the taxation system for a particular business in accordance with legislative acts.

It should be noted that OKVED affects:

  • tax burden;
  • the size of the authorized capital;
  • licensing;
  • belonging to a particular industry;
  • direction of activity.

Structural features of the classifier

The OKVED directory contains many codes. For convenience, they were structured in digital encoding.

For clarity, for symbol"Y" will be taken.

YY.Y - subclass

YY.YY.Y - subgroup

YY.YY.YY - view

For even greater convenience, all classes are grouped into sections.

The main sections of OKVED

Sections are marked in Latin letters:

A. Agriculture and forestry, hunting.

B. Fish farming, fishing.

C. Mining.

D. Manufacturing industries.

E. Production, distribution of water, gas and electricity.

F. Construction.

G. Trade, repair of automobiles and household appliances.

N. Restaurant and hotel business.

I. Transport and communication.

J. Financial activity.

K. Real estate transactions.

L. Public administration and military security.

M. Activities in the field of education.

N. Provision of social services, health work.

A. Community and social personal services.

R. Work in the field of providing housekeeping services.

Q. Activities of extraterritorial organizations.

How to choose OKVED for your business

When a person registers an organization or decides to become an individual entrepreneur, he is obliged to indicate in the application the classifier code that will allow him to legally engage in the chosen activity.

You can select several codes at once, one of which will be the main one, and the rest will be additional.

For example, if an entrepreneur retails food, then this would be the main economic activity. And additional can be wholesale non-food items, clothing, appliances or opening a cafe.

On the initial stage registering an enterprise, you can select several codes at once, even if at first the activity will be carried out only one at a time. So do organizations that plan to develop business by expanding the services provided.

You can always exclude old code or add new one.

To choose the right code, you need to perform a few simple steps:

  • determine what specific activities the entrepreneur or organization will be engaged in;
  • find in the directory OKVED required section and subsection;
  • choose a class, subclass, group and type of economic activity;
  • finally decide on the code, add it to the application for registration of an individual entrepreneur or company.

It may happen that there is no suitable code in the OKVED reference book. Then select "Other Services". But it is better to consult with a specialist first.

When registering a business, the application indicates all the selected codes that will be simultaneously registered along with the organization or individual entrepreneur.

How to change or add a new code

If an entrepreneur or company is going to do additional services, then it will be necessary to add a new code suitable for future activities. To do this, you should go to the authority that previously registered the organization or individual entrepreneur, and provide an application for making a code addition.

If you need to change the main code, you will need:

  1. Decide on a new OKVED code.
  2. Amend the charter of the enterprise (if any).
  3. Write a request to change the code.
  4. Notarize the signature.
  5. Pay state duty.
  6. Submit required documents to the tax office.

Upon completion, the entrepreneur will be issued documents confirming the code change and its registration. Only then can you engage in new activities.

It is best to consult with a lawyer before adding or changing code. Otherwise, ignorance of the basic subtleties of these procedures can turn into troubles and checks by the tax inspectorate.

Responsibility for carrying out activities not according to OKVED

During inspections, the tax inspectorate checks how legal business transactions were. If the fact of receiving income from services that were not specified in the constituent documents and not added to them is revealed, then all income received from these services will be withdrawn from circulation with its confiscation.

There is no other punishment for carrying out activities not according to OKVED.

If an entrepreneur incorrectly chose a code during registration and his business does not match it, then he will not face any fines or penalties. It will be enough to change the code.

Conclusion

When registering a business, indicating the code is compulsory procedure. You can choose the appropriate code using the OKVED reference book.

Enterprises and individual entrepreneurs have the right to carry out activities under several codes at once. In this case, one code will be the main one (the entrepreneur determines it himself), and all the rest will be additional.

The implementation of economic activity is punishable by confiscation of income received from services not provided for by the constituent documents.

This section includes:
- physical and/or chemical processing of materials, substances or components with the aim of converting them into new products, although this cannot be used as a single universal criterion for determining production (see below "recycling")
Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.
The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of what machinery and equipment these items may be part of. However, the production of specialized components and accessories through casting/molding or stamping plastic materials includes grouping 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, clean-up activities). However, the production of new finished products(as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, computer repair home appliances is classified in group 95 (repair of computers, personal and household items), while the repair of motor vehicles is classified in group 45 (wholesale and retail and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20
Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of what constitutes a new product can be somewhat subjective.
Processing implies the following types of activities involved in production and defined in this classifier:
- processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board the fishing vessel, see 10.20;
- pasteurization and bottling of milk, see 10.51
- dressing of leather, see 15.11
- sawing and planing of wood; wood impregnation, see 16.10;
- printing and related activities, see 18.1
- retreading of tyres, see 22.11
- production of ready-to-use concrete mixtures, see 23.63;
- electroplating, plating and heat treatment of metal, see 25.61
- mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10
There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.
They include:
- logging, classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
- modification of agricultural products classified in section A;
- preparation food products for immediate indoor consumption, classified in group 56 (activities of public catering establishments and bars);
- beneficiation of ore and other minerals classified in section B (MINING);
- construction and assembly work performed on construction sites classified in section F (CONSTRUCTION);
- activities for breaking down large consignments of goods into small groups and secondary marketing of more than small parties, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals;
- sorting solid waste;
- mixing of paints according to the client's order;
- cutting of metals according to the client's order;
- explanations of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

OKVED is the all-Russian classifier of the type of economic activity, which allows you to determine the main and additional types of activity of an entrepreneur or an entire organization. It is a code or statistical information that is provided to regulators to clarify the direction of their activities.

How is the code decoded?

OKVED itself is a set of numbers, which can consist of 2 or 6 characters, depending on your choice. The structure of each code is as follows:
  • XX.XX.XX - type of activity;
  • XX.X - subgroup;
  • XX - group;
  • X - subclass;
  • XX - class.
This can be clearly seen in the diagram:

As you can see, the numbers "go" from the general to the particular: for example, 45.1 (subclass) - preparing a site for construction, and 45.11 (class) - dismantling buildings and demolishing them, 45.11.2 (subgroup) - performing work with the land, respectively.

Some other OKVED can be found in the table:


Thus, under each pair of figures there is a drop-down list, and the task of the entrepreneur / organization is to correctly select from this list the type of activity that corresponds to the work performed. The body of statistics approves the code.

How to choose OKVED?

Here is a summary of the rules on how to choose a code for your activities, which is relevant for all organizations:
  • It is allowed to select several codes, but not more than 20.
  • If an organization was opened, the main activity code was chosen, but after some time you plan to expand, you must definitely open an additional code, otherwise the activity may be declared illegal. How to insure yourself? Analyze your work and open several codes at once for possible directions for the development of your business.
  • If you can't find a description the right business according to the code, then "Other services" is selected.
  • If the main + additional activity, but the additional one brings more income, then the “balance of power” needs to be changed. At the same time, it must be remembered that in large organizations, any change in OKVED, as well as its assignment, is reflected in the company's Charter. But if the Articles of Association stipulate that the organization has the right to engage in other activities, no changes to the Articles of Association will be required.
  • If a decision is made to change business activities, it is necessary to notify the tax service of your decision within three days by submitting an application.

Since July 2016, there has been a change in the classification codes, so a new code must be indicated, otherwise the application will be declared invalid (the consideration of the application by the tax authorities takes no more than 7 days), and in 2017 the updated classifier will come into force.

What does OKVED affect?

When opening the code, you need to focus not only on the correct indication of labor, but also remember about taxation. OKVED directly affects contributions to the Social Insurance Fund, which can vary from 0.2% (deductions for employees) to 4% (metallurgists and builders).

In doing so, the following factors must be taken into account:

  • In addition to the Social Insurance Fund, you need to decide on the taxation system, since the choice of a further code is directly related to it. In this case, it is necessary to take into account the factor of "getting" under the OSNO.
  • Before opening new activity it is necessary to check whether it corresponds to the previous taxation system. If not, if the previous activity is no longer supposed to be maintained, it is necessary to close it (not the codes, but the activity itself) and immediately apply for the opening of new OKVED and the transition to new system simplified taxation, for example, simplified tax system.
  • If the new code turned out to be on the OSNO, you can switch to the simplified taxation system from next month, after closing this one with the encouragement of the tax office. For the current month, it is imperative to submit reports that are characteristic of the general taxation regime.
  • It is not uncommon to switch to patent taxation, which is very convenient, but there are OKVEDs for this type of taxation, so if your activity falls into place, it’s great. But you need to remember that if you do not pay for the patent on time, you can automatically switch to OSNO and even face litigation.

Documentation of OKVED

Initially (if the organization is large), on the basis of the council of the company's participants, changes are made to the Charter, if the document does not contain an appropriate entry on the possibility of carrying out various types of activities.

Then you need to fill out the application form P14001 for changes:


It must be submitted to the tax office, including the following documents in the package of papers:
  • Passport and its copy.
  • Charter as amended.
  • Extract from the state register, which was received within a month before the submission of documents.
On the basis of the received registration certificate, you submit an application to the statistical authorities, which in turn send an information letter. This letter gives the right to open a bank account.
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