How do I make changes to the eGrip? Making changes to IP - step-by-step instructions State duty for making changes to okVED ip

Will be needed by an individual entrepreneur in cases of a change of direction economic activity, as well as when changing passport data. This is regulated by Federal Law No. 129 "On State Registration legal entities and individual entrepreneurs ". When making changes, the state fee is not paid.

Algorithm for making changes to USRIP

Writing changes to the Unified State Register of Individual Entrepreneurs is an integral sequential procedure that must be implemented in stages. This can be done even without the services of a notary or a lawyer absolutely independently.

Let's consider the procedure for making changes step by step:

Clarify the reason for the change. This can be a change in the direction of economic activity or passport data.
Prepare a package of documentation, which includes a TIN certificate and a copy. In the event of a change in passport data, copies of all pages of the passport are also required. When changing the surname, you must attach a document certifying the reason for the change, for example, a marriage certificate.
Fill out the application for amending form No. P24001 with your own hand.
Sew and number the pages of the statement. Copies of the passport (if present) are also stitched and numbered.
Printing of all sheets provided to the FMS should only be one-sided. Double-sided printing is strictly prohibited.
Take the generated package of documentation to the Tax Authority at the place of registration of the individual entrepreneur. This can be done both by an individual entrepreneur, presenting a passport, and by his legal representative by power of attorney. An important feature is that if an individual entrepreneur personally submits documents to the registering authority, then he will not need to notarize the signatures.

EGRIP specialists will analyze the documents received. At the end of the analysis, if the documents are in order, the individual entrepreneur will only have to pick up an extract from the USRIP containing new data. The specialists are given 5 days to check.

In rare cases, changes may be refused. As a rule, this is due to a lack of documents or to their incorrect execution. An individual entrepreneur will be able to receive a paper confirming the refusal to make changes in person or by mail.

Filling out the cover page of the form

To make changes to the USRIP form number R24001, regardless of the reason, it is assumed that the title page should be filled out, which indicates:

Full name of the entrepreneur. The patronymic is indicated if available.
Minimum details - TIN of the entrepreneur, as well as OGRNIP.
Reason for submitting the application. There may be two reasons, the first of which is the change in information about the individual entrepreneur, the second is the re-submission of documents due to previously made mistakes.

Example of filling out this page:

Change of OKVED - how to fill in the pages of the form?

If changes to the USRIP are made due to a change in the type of activity, then sheets "E" and "F" are filled in, taking into account the following rules:

the main type of activity can only be one. It is this option that is provided in the application form.
If it is necessary to enter additional activities in the register, then only their codes should be entered. It is not necessary to indicate already existing ones.
When entering additional OKVED codes into the application, the numbers should be indicated in order, line by line, from left to right.
If the individual entrepreneur does not need to fill in some sheets (for example, he does not intend to remove the types of activities, but only wants to add new ones), then they should not be printed and numbered.

Sample sheet "E", the first page of which is for adding new activity codes, and the second for excluding old ones:

Sample sheet "Zh" for fixing the way in which the paper on the changes made to the USRIP will be received:

If the activity code being entered is listed in the "Decree of the Government of the Russian Federation of April 16, 2011 No. 285", then the tax service will make a request to the Ministry of Internal Affairs. If the entrepreneur has a criminal record, then a refusal to amend the USRIP will be issued.

Filling out the form when changing passport data

An individual entrepreneur fills out sheet "A" if the surname, place or date of birth have been changed. To be filled in by both residents of the Russian Federation and other countries.

If citizenship was changed, then you need to fill out sheet "B":

When changing the place of residence, it is necessary to draw up a sheet "B" by entering the detailed address of the place of residence of the individual entrepreneur (region, region, city, street, house, etc.):

Persons without a place of residence and foreigners draw up sheets "D" and "D" when changing an identity document or a document on the basis of which it is allowed to reside in the territory of the Russian Federation. All data must be written in specially designated fields:

Detailed information about the identity document of the individual entrepreneur - passport. The series and number, as well as the date with the place of issue of the document are indicated;
If the individual entrepreneur is a foreign citizen, then in addition he will have to provide papers confirming the legality of his residence in the territory of the Russian Federation. About these papers, you will need to indicate some information in the application, namely: the type of document, its number, date and place of issue, validity period.

You can also specify additional wishes. For example, in what way does an individual entrepreneur want to receive an extract from the USRIP.

Samples of sheets "D" and "D":

Video sample form filling

In the following video, you will clearly see how to download and fill out the pages of the form for making changes to the USRIP:

To make changes to the Unified State Register of Individual Entrepreneurs, it is necessary to determine the reason and fill out a special form. After collecting all the documents, you need to submit them to the Tax Service, and within 5 days receive a certificate of changes.

Individual entrepreneurs may have situations that require changes to the USRIP.

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Wherein current legislature determines under what circumstances to notify tax office about the changes that have taken place, and for which - not. Let's consider the procedure for making changes to the USRIP in more detail.

What changes need to be reported

The current tax legislation defines only two types of changes that must be reported to the territorial tax authority:

citizenship;
types of economic activities.

All other changes do not require mandatory notification to the tax authority. These include:

change of surname;
change of place of registration on the territory of the Russian Federation;
replacement of the passport.

The Federal Migration Service is obliged to inform the territorial tax authority that registered the individual entrepreneur about the changes that have occurred in the framework of interagency cooperation.

The individual entrepreneur is exempt from the obligation to notify the inspectorate of such changes.

What documents need to be provided

When changing citizenship or types of economic activity, the entrepreneur is obliged to report the changes to the department of the Federal Tax Service.

In this case, it is necessary to prepare a certain package of documentation:

a statement in the form;
copies of documents serving as the basis for making changes to the USRIP.

How to write a statement

The application must be downloaded, printed on a printer and filled in, adhering to the basic rules:

fill with a pen with black paste;
put each character in a separate cell.

The document consists of 9 pages, including sheets from A to G. Let's consider how to correctly fill out this document.

First page:

in subparagraph 1.1. OGRNIP is indicated;
in subparagraphs 1.2., 1.3. and 1.4. the surname, name and patronymic of a businessman are affixed without abbreviations;
in 1.5. the individual taxpayer number is prescribed.

In paragraph 2, you need to put down the number "1" or "2":

Sheet A

This sheet needs to be filled in only foreign citizens or stateless persons. Sheet A must contain basic information about the individual entrepreneur:

in subparagraphs 1.1.1., 1.1.2. and 1.1.3. the surname, name and patronymic are put;
in subparagraphs 1.2.1., 1.2.2. and 1.2.3. the full name is affixed with letters of the Latin alphabet;
in paragraph 2, the gender is indicated in the corresponding cell: “1” - for male, “2” - for female;
in subparagraphs 3.1. and 3.2. - date and place of birth of the sole proprietor.

Sheet B

Sheet B consists of two items, which provide for the entry of information about citizenship.

An entrepreneur who has changed citizenship must indicate this in the first paragraph, putting down a number:

If the individual entrepreneur is a foreign citizen, in paragraph 2, the state code should be put down.

Sheet B

Sheet B contains basic data about the place of stay of an individual entrepreneur:

in subparagraph 1.1. information about the postal code is entered;
in 1.2. you must specify the code of the subject of the Russian Federation;
in subparagraphs 1.3. - 1.5. the name of the region, city, settlement is indicated;
in 1.6. - 1.9. - street name, house, building and apartment number.

Sheet D

This sheet needs to be completed only by foreign citizens or stateless persons. Sheet D contains data from an identity document of an individual entrepreneur. One of these documents is a passport.

It is necessary to put down:

series and number;
date of issue;
name and code of the department that issued the document.

Sheet D

This sheet needs to be completed only by foreign citizens or stateless persons.

On this sheet, information about the document is entered, which confirms the right of permanent or temporary residence in the territory of the Russian Federation.

Sheet E

This sheet consists of two pages:

on the first, information is entered on new types of activities that the individual entrepreneur plans to carry out;

the second indicates the codes to be excluded from the USRIP.

Sheet E

It involves entering data on codes of economic activity according to OKVED. In this case, the code of the main type of activity and codes of additional types (if any) are indicated.

Sheet G

On the last sheet of the application in the P24001 form, it is necessary to confirm the accuracy of the information provided and inform the tax authority about the method of transferring the documentation on making changes to the USRIP, putting down the number:

The applicant also indicates the number mobile phone contact and address Email, after which he puts his signature in the presence of a tax officer.

Order

If there is a need to make changes to the USRIP, an individual entrepreneur needs to follow a certain procedure. Let's consider the whole process in more detail.

Stage 1. It is determined whether it is necessary to notify the tax office

A little higher, we examined the situations that will require mandatory changes to the USRIP. If the entrepreneur has not changed his citizenship or type of economic activity, no action is required.

Stage 2. Formation of a package of documentation for making changes

If the current circumstances oblige to notify the tax authority, a package of documents should be prepared and submitted to the registering authority. Scroll necessary papers we examined a little higher.

Stage 3. Transfer of papers to the registering authority

Documentation can be submitted in one of the following ways:

by a personal visit to the territorial tax authority;
through a trusted person;
through mailing to the address of the tax office;
via the Internet using an online service.

When submitting documents in person, notarization is not required. If the papers are submitted by a trusted representative, the transfer is carried out in in electronic format, as well as by post, confirmation of authenticity by a notary is mandatory.

Also, notarization is required when submitting photocopies required documents... You need to notify the tax office within 3 working days after the change in information about citizenship or types of economic activity.

Stage 4. Obtaining documents on changes

After the applicant submits a package of documents, the tax authority checks the correctness of the information provided. If everything is in order, after 5 working days the individual entrepreneur will receive a sheet of the USRIP record with the changes made.

Adding OKVED

Many entrepreneurs, after state registration, wish to change the type of activity they carry out.

In some cases, not a change is required, but an addition new activities, because an entrepreneur can expand a business or simply engage in it in several directions.

Let's consider how to correctly add the code for the type of economic activity:

if an individual entrepreneur needs to add a new activity code without excluding the old one, it is necessary to fill in the first page of sheet E;

if the individual entrepreneur is required to exclude any type of activity without adding a new one, the corresponding code should be indicated on the second page of sheet E;

if the businessman wishes to both add and exclude any codes, it will be necessary to fill in both pages of sheet E.

How much is the state duty for making changes to the USRIP

There is no state duty for making changes to the USRIP. The service is provided absolutely free of charge and does not require any material investment.

Nuances and features of the procedure

Let's consider some of the nuances and features that may arise when implementing the procedure for making changes to the USRIP:

It does not take much time to make changes to the USRIP. The whole procedure is carried out in as soon as possible... The tax inspectorate can issue a USRIP record sheet in 5 working days, which will reflect all the changes that have occurred.
An individual entrepreneur is obliged to inform the registering authority about the changes that have occurred. This must be done within 3 working days after they occurred.
The tax office should be notified only in two cases - when changing citizenship and types of economic activity. Under other circumstances, it is not required to report changes to the inspectorate.
The Federal Tax Service provides individual entrepreneurs with several ways to transfer documentation. The most convenient one is electronic service specially designed for the formation of a shipping container from all the necessary documents.
Documentation can be submitted not only in person, but also through an authorized person. For this, the notary draws up a power of attorney in the prescribed form, which indicates the rights and obligations of the representative.
If the applicant submits the documentation in person, it is not required to certify the papers with a notary. It is enough just to fill out an application, attach accompanying documents to it, on the basis of which changes are made, and pay a visit to the territorial tax office... The signature on the application must be affixed in the presence of the tax office employee, presenting an identity card.
The procedure for making changes to the USRIP is absolutely free - for its implementation, you do not need to pay a state fee.
If the entrepreneur does not know which tax authority to contact, he can use the online service to determine the location of the registering authority.
After receiving the package of documentation from the applicant, the tax office sends a receipt.
The tax authority may refuse to accept the application and make changes to the USRIP if errors and inaccuracies are found in the information provided.

In some cases, it becomes necessary to change the initial data specified during the procedure for state registration of an individual entrepreneur. For this, the applicant submits an established list of documents to the tax office.

An individual entrepreneur informs what areas of business he will be engaged in, submits an application for ... For this, in the application for registration of an individual entrepreneur, they indicate the types of activities in accordance with the OKVED classifier (so-called).

The number of OKVED codes during registration is practically unlimited, you can enter several tens or even hundreds, but usually entrepreneurs indicate only the codes of those types of activities that they really plan to engage in.

What if over time the direction of your business has changed or a new one has been added? If the corresponding OKVED code was not declared during registration, it must be added to the documents. Necessary add the type of activity of the individual entrepreneur to the state register - EGRIP. Amendments to the OKVED IP are registered by the tax inspectorate. It is necessary to apply to it with a special statement ().

Application form for registration of IP changes

Form P24001 is filled out in the following situations:

adding OKVED to be included in the USRIP;
change in the passport data of a foreign entrepreneur;
change of citizenship of an individual entrepreneur-Russian or a foreigner;
change of place of residence or stay of a foreign IP.

If you are registered as an individual entrepreneur and at the same time are a citizen of the Russian Federation, then you do not need to report on changes in passport data (last name, first name, patronymic, registration, obtaining a new passport). The FTS automatically receives all this information from the migration service and enters it into the register of entrepreneurs on its own.

Thus, most often the application 24001 is submitted in order to amend the OKVED specified during registration. How to add OKVED to make changes, and how to fill out an application for new activities, read below.

The addition of OKVED for IP 2019 is made in accordance with the Order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / [email protected] This document regulates not only the procedure for opening an additional OKVED for individual entrepreneurs, but other registration procedures for individual entrepreneurs and organizations.

How to fill out an application

Form R24001 includes 9 pages, but when OKVED is added, some of them are filled in. On the first title page indicate only the full name of the entrepreneur, his TIN and OGRNIP, and also indicate the reason for submitting the application:

due to changes in information about the individual entrepreneur;
to correct errors made in previous statements, including for the registration of an individual entrepreneur.

We fill out an application for adding the OKVED code to the IP

To add the OKVED code to the individual entrepreneur, indicate the number "1" on the title page.
A two-page sheet "E" is intended for reporting changes in activities. If you add additional codes, but at the same time the main code of your individual entrepreneur does not change, then only page 1 of sheet "E" is filled in. If you want to exclude some codes from the register, then page 2 of sheet "E" is filled in.
When the main activity is changed, the old main code is eliminated and the new main code is introduced. In this case, both pages of sheet "E" are filled in.
Please note that it is possible to add the OKVED code to the IP only according to the new classifier (OKVED-2), which began to operate in mid-2016. If you mistakenly indicate the codes according to the old OKVED-1, then you will be denied registration of changes.
It remains to fill in the last page - sheet "F" - indicating here your phone number and the way you want to receive confirmation that your OKVED codes changed. Do not sign the application in advance, it must be done in the presence of tax inspector or at a notary (if your proxy representative submits Form P24001).

Otherwise, the procedure for filling out an application (font size and color, capital letters, absence of blots and errors, etc.) is similar to filling out an application in the P21001 form, because they are regulated by the same Order of the Federal Tax Service.

The procedure for amending the OKVED codes

Our step-by-step instruction will tell you how to add OKVED codes for individual entrepreneurs in 2019 on your own, without the help of professional registrars.

Step 1. Decide which codes you will add. We remind you that even if, when registering an individual entrepreneur, the codes you specified corresponded to the previous OKVED-1 classifier, you only need to add the OKVED IP 2019 code according to the OKVED-2 classifier. The relevance of the codes can be checked by.

Step 2. Select the code corresponding to the main activity. If you simply add additional activity codes, then the main OKVED remains the same for you. If the direction of your business changes, then your main code will be different.

Individual entrepreneurs with employees will be required to report a change in the main activity to the FSS. The deadline for submitting such a confirmation certificate is no later than April 15 for the previous year. For example, if you changed the main code in 2019, then you must report this in social insurance before 04/15/2020. Self-employed entrepreneurs do not report the change.

Step 3. Fill out the application and submit it to the tax office where you registered the individual entrepreneur. During a personal visit to the Federal Tax Service Inspectorate, you do not need to certify the application with a notary, just have your passport with you to identify the identity of the applicant. If you send Form 24001 by mail or otherwise without your personal presence (for example, by power of attorney), then the application must be notarized.

The deadline for reporting a change in OKVED codes is three working days from the start of a new activity (trade or provision of services has begun), for violation of the deadline a fine is imposed under Article 14.25 of the Administrative Code of the Russian Federation in the amount of 5,000 rubles. The state duty for changing the types of activity of the individual entrepreneur is not charged.

Step 4. Receive confirmation of the changes. Before adding OKVED to the USRIP register, you had to indicate in what way you want to receive confirmation: personally to the applicant; representative by proxy; by mail. The law gives five working days to register changes if you have chosen the method postal delivery, then this period will be longer.

We hope that our step-by-step instructions Adding OKVED for individual entrepreneurs in 2019 answered all your questions regarding changes in activity codes. Ask your questions in the comments. And don't miss our new articles - subscribe!

This step-by-step instruction "how to add OKVED to IP in 2018" is conceived rather as an educational program for beginners, since the registration action itself is quite simple.

What changes in OKVED for individual entrepreneurs can be made

For an individual entrepreneur, as well as for an LLC, with OKVED codes contained in the USRIP, four actions can be done:

add new codes without changing old ones;
completely replace all codes;
replace only part of the codes;
delete some of the existing ones without adding new ones.

The main activity code can also be simply added (then the previous code becomes additional view), or delete the previous one and specify a new one.

How to make changes to OKVED for individual entrepreneurs in 2018

To make these changes, you will need to fill out and submit it to the registration authority. If you submit in person, you will not need a notarial certification of the signature on the application.

The procedure for filling out the application is as follows:

Page 1: point 1 is filled in completely. subparagraph 2.1 select the value "1".

Sheet E. Paragraph 1 of sheet E for entering new codes according to OKVED, paragraph 2 - for deleting those already in the USRIP. Hereinafter, codes are used that are at least four digits long.

If we want to introduce a new main type of activity, we fill out subparagraph 1.1. If not, leave it blank. Accordingly, if we want to delete the old main one, we fill in subparagraph 2.1, if we want to transfer it to additional ones, we do not fill it out.

In subparagraph 1.2, we enter all the codes that we want to enter.

In subparagraph 2.2, we indicate all the codes that we want to remove from the USRIP.

On Sheet G, we indicate the desired method of obtaining documents (in person, through an intermediary, by mail), and also be sure to indicate the contact phone number and e-mail address of the applicant.

In addition to the application on the P24001 form, you will need notarised power of attorney, if the IP is not submitted by himself, but will send a courier. But then the application itself will need to be certified by a notary.

Should an individual entrepreneur change OKVED when changing activities

Enough FAQ set by entrepreneurs - is there an upper limit on the number of OKVED codes indicated in the USRIP, and is it necessary to change these codes if you change your activity.

On the one hand, in paragraphs. "O" clause 2 of Art. 5 indicates codes according to OKVED with information that must be indicated in the USRIP. At the same time, paragraph 5 of the same article instructs an individual entrepreneur to make the necessary changes to the USRIP within three days, if the information, including about the OKVED codes, has been changed. True, how can he confirm his decision to change? The SP does not make written decisions to change anything. Most likely, the legislator hopes for the good faith 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 Administrative Code. If, of course, someone will sit and compare what the individual entrepreneur is actually doing, and what he has indicated about it in the USRIP. In fact, hardly anyone will catch him.

On the other hand, if the SP on a special tax regime receives income from activities, the type of which is not specified in OKVED, the tax authority has the right to consider these incomes received by an individual and not by an individual entrepreneur, with the appropriate tax rate. Example - in case No. А32-46885 / 2014:

In accordance with paragraph 2 of Article 5 Federal law of 08.08.2001 N 129-FZ "On state registration of legal entities and individual entrepreneurs" in the Unified state register individual entrepreneurs contain information about codes according to the All-Russian Classifier of Economic Activities. When registering as an individual entrepreneur, a taxpayer independently indicates the types of economic activities that he plans to carry out.

If the type of activity is not registered in USRIP, then an individual entrepreneur can make a corresponding change in the information and, from the date of registration of this change, begin to carry out the specified activity, 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 individual entrepreneur upon registration, are recognized as income received from the implementation entrepreneurial activity and a simplified taxation system applies to such income.

If an individual entrepreneur applying the simplified taxation system carries out activities outside the scope of the activities specified by the individual entrepreneur during registration, and contracts for the sale of real estate are concluded by him as 16 А32-46885 / 2014 by an individual, and not an individual entrepreneur, then income received from such activities are subject to 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 activity of the individual entrepreneur does not match the one included in the USRIP.

Since state fees are not paid for entering OKVED for individual entrepreneurs, an application with personal filing can also not be certified, it is easier to make the necessary changes to the USRIP in order to avoid possible problems in the future.