What is okved. Change or add new activity codes. Right and wrong choice of code: consequences

In official sources, this complex abbreviation implies a nationwide species classifier economic activity. and managers with its help indicate the main thing of a particular company. Let's figure out what OKVED is and what its purpose is.

The concept of a classifier

The All-Russian Classifier of Varieties of Economic Activities is a by-law regulatory act developed and approved by the Ministry of Economic Development and Trade of the Russian Federation with the participation of the Center for Economic Classifications. It is a structural constituent of the system of domestic codifiers for technical and economic information.

OKVED had several editions: from 2001, 2007 and 2014. And during 2016, a transition was made to the next version of the classifier - OKVED 2 2017. Accordingly, since 2017 on the territory of the Russian Federation, other editions have become invalid.

The use of codes is common practice.

At one time, OKVED on the territory of the Russian Federation replaced the current one in 1976-2003. OKONH - All-Union classifier of branches of the national economy.

Neighboring states also use codifiers. In Belarus it is OKRB, in Ukraine it is KVED.

In Europe, NACE (Statistical classification of economic activities in the European community). Its Russian version served as the basis for the development of OKVED. But he is not a "tracing paper". Features of the classification, dictated by the needs of the national economy, are displayed in the domestic version with five- and six-digit codes.

Structure and content

OKVED is a voluminous text document with more than 250 pages. It has a hierarchical structure, where all types of commercial activities are written out according to the principle of convergence from the general to the particular.

The current classifier contains 21 sections, each of which is indicated by Latin letters, for example: C - Manufacturing, F -, I -. Within each section, groups are highlighted that provide detailed information about the direction of activity.

Decryption of the OKVED code

Designation of groups within views economic activity consists of 2-6 digits, the number of which depends on the degree of specification of the information. How is OKVED deciphered? The code structure can be represented as follows (the notation in brackets is given as an example):

• AA - class (49 - Activities of land and pipeline transport);
• AA.B - subclass (49.1 - Activities of railway transport: intercity and international passenger transportation);
• AA.BB - group (49.10 - railway transport: intercity and international passenger transportation);
• AA.BB.B - subgroup (49.10.1 - Transportation of passengers by rail in intercity traffic);
• AA.BB.VV - view (49.10.12 - Transportation of passengers by rail in intercity traffic in the non-regulated sector).

The practical significance of OKVED, the nuances and tricks of choice

The government declares the following goals for the introduction of the classifier:

• coding of types of economic activity to simplify departmental regulation and supervision;
• solution of analytical problems of statistical reporting;
• coding of information about individual entrepreneurs and legal entities in information registers.

It is necessary to decide on the future OKVED codes at the stage of registration of a company or individual entrepreneur, since information about the types of commercial activities is subject to entry into the Unified State Register of Legal Entities and the EGRIP.

They are also specified in the constituent documents of the legal entity.

Detailing is not always good. The maximum number of digits indicating the type of activity is 6 units (type). When registering, it is enough to designate 4 (group). If a group of activities appears in the constituent documents, the business entity has the right to engage in any type of those covered by the group.

It is important to realize that OKVED choice is a responsible decision.

If an individual entrepreneur or the management of a commercial company has a desire to develop a business line that is not indicated among the OKVED codes, they will have to rewrite and re-register the constituent documentation, as well as make changes to the EGRIP / USRLE.

The legislation does not contain sanctions in case of inaction. And vice versa: the implementation of activities not specified in the constituent documentation is illegal. To avoid re-registration, it is better to immediately indicate the maximum OKVED codes for all intended areas of activity.

The legislator singled out such a thing as the main OKVED of the organization, which means the direction of work that brings the greatest profit. In the constituent documentation and extracts from the EGRIP / EGRUL, the main OKVED is always written first.

OKVED: Video

Good evening! Independently for the first time prepared documents for individual entrepreneurs for retail trade in shopping malls(pavilions and islands) shoe cosmetics, insoles, laces, shoe accessories and foot cosmetics. The tax office refused due to the indication of the main non-existent code. 52.40 was indicated. Taken from a well-known online source. Got excited? Please advise the correct main code, shoe repair may be added there. An individual entrepreneur is initially issued on the simplified tax system of 15%, then a transition to a patent is possible. Geographically - Moscow. Thank you in advance!

Galina, good afternoon.
In the application for registration of an individual entrepreneur, it is necessary to indicate the OKVED code in which at least 4 digits. OKVED is currently in force.
OK 029-2001 (NACE Rev. 1)
Code 52.4 - Other retail sale in specialized stores, this three-digit code includes four-digit codes, (for example
52.41 Retail sale of textiles and haberdashery

)
which in turn include more specific activities (

52.41.1 Retail sale of textiles
52.41.2 Retail sale of haberdashery
If you indicate code 52.41, then codes 52.41.1 and 52.41.2 can be omitted, because they are under the codes 52.41 and will be available to you for activity even if you do not decode 52.41.
The directory does not contain the code 52.40 that you indicated, so your registration was denied.
OKVED code will suit you:
52.48.39 Specialized retail sale of other non-food products not included in other groups
It does not contain nested codes. Before submitting documents, you once again consult with the tax right choice code and a well-formed statement.
In retail trade, you have the right to choose PSN (Law of the City of Moscow “On the Patent System of Taxation in the Territory of Moscow” No. 53 dated 10/30/2012.
In order to correctly establish the potential annual income under SPE, you need to correctly determine what your retail facility belongs to:
- Retail trade carried out through the objects of a stationary trading network with a trading floor area of ​​​​not more than 50 square meters.
Or
- Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through the objects of a non-stationary trading network.
Do not forget that with the simplified tax system in retail you are required to use a cash register. With PSN, a cash register is not required, it can be replaced by a BSO.

Thanks a lot for the quick and detailed answer! Do you advise putting 52.48.39 as the main code, but additionally asking the tax authorities a question? I realized thanks! Such a question - I will put additional codes, shoe repair, just the haberdashery trade)), probably the trade in paint and varnish products (there are positions for dyeing shoes there) - if a code that does not fall under the PSN comes across, this will not serve in the future for refusal to grant a patent?
BSO for services, here customers are unlikely to buy without a receipt. The cash register will need to be installed. With a patent, you can have a check printer. If at first the IP will work on the simplified tax system, respectively, a cash register will be registered; and then (after the New Year) will switch to a patent, what about a registered cash register?
Maybe me Silly questions I ask, but for now, the more I absorb information, the more confusion in my head).
Thank you in advance!

Galina, good evening. A patent is taken for each type of activity. If you have two types of activity, then a patent is issued for each type and records are kept for each patent.
If you will not use the cash register, then you must submit an application to the tax office to deregister it. But it turns out that you will purchase a cash register for only a couple of months, install it, register it, and then you will not use it. You need to either not buy it at all - to issue a patent immediately for two months before the New Year, and from the New Year to issue a new patent, or continue to use the cash register even on a patent. The use of cashier's checks instead of BSO is not prohibited. The law says that it is allowed for PSN and UTII in retail trade and the provision of services to the public not to use a cash register, but with the obligatory execution of BSO checks (or use a receipt printer).

Commercial activity is impossible without various bureaucratic measures. After registering an individual entrepreneur or legal entity, these business entities are assigned statistical codes and numbers. The entrepreneur is obliged to determine the specifics of his activity and fix it in the form of a digital designation.

Information about coding rules is collected in a document called OKVED.

How does the abbreviation stand for

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

Decryption of the OKVED code

Domestic edition The reference book was created by the Ministry of Economic Development taking into account the classification rules followed by the European Economic Community. Partly Russian and European encodings are the same. So, the first four positions Russian code identical to the beginning (4 characters) of the code from the international directory. The following designations represent the detailing of the types of economic activity characteristic of the Russian Federation.

How is the OKVED code decrypted? What information about the activities of the enterprise does it contain? To understand the principles of coding, it is necessary to consider an example of a single code. Its components indicate the scope of business, inform about the features production process, as well as characterize the materials and raw materials involved in production.

So, the OKVED code is decrypted as follows:

1. 1. The designation 01 (class) means " Agriculture, hunting and related services. 02 refers to activities such as "forestry and forestry services".
2. 2. There are subclasses within a class. In this example, they look like this:

   01.1 - growing plants;
   - 01.2 - raising animals;
   - 01.3 - mixed production (cultivation of plants and animals).

3. 3. Groups in a subclass serve to clarify the type of activity. So,

   01.21 means the breeding of cattle;
   - while under 01.22 - cultivation of small cattle and horse breeding.

4. 4. The task of subgroups and species is to further specify the specifics of the economy. For example,

   01.13.1 (subgroup) - cultivation of grapes;
   - 01.13.2 (subgroup) - cultivation of other fruits and nuts;
   - 01.13.21 (view) - growing berries and fruits;
   - 01.13.22 (view) - cultivation of nuts.

To make the code easier to read, dots are placed between some of its components (in particular, a class and a subclass, as well as a view and a subview).

Why OKVED is needed

But why do businessmen need these complex encodings? The fact is that the main function of OKVED is statistical. Russian laws oblige individual entrepreneurs and companies to take part in the formation of statistics. So OKVED is necessary primarily for the state, which, with the help of a classifier, arranges business entities according to their areas of activity for its own convenience.

This simplifies the process:

• determination of the main and auxiliary activities that businessmen are engaged in;
• collecting information on commercial activities for the purpose of compiling statistics and conducting analysis (nationally and globally);
• unification of data entered into state registers and official directories;
• regulation of certain types of activities at the level of legislation;
• differentiation of the tax burden for various areas activities.

Right and wrong choice of code: consequences

When opening his own business, an individual entrepreneur (or the founder of a company) himself determines what type of activity he will be engaged in, and finds his code in the classifier. By the way:

A firm can have multiple activities. Their number is not limited, but one of them must be fixed as the main one.

The names of activities and their codes are contained in the company's Articles of Association. They must also be reflected in the application for state registration.

When registering an enterprise, there is no need to strive to record everything in documents possible types his activities. This can be done later. Entrepreneur's task initial stage- determine which species will be the main ones, and assign codes to them, and the most suitable ones!

Why is code selection so important?

1. 1. It is on the basis of the code determined by the field of activity that the organization is assigned a number in the (classifier of enterprises). OKVED determines the industry affiliation of the company.
2. 2. It must be remembered that certain activities should not be carried out commercial organizations. In some cases, their implementation is allowed, but with restrictions.
3. 3. Some areas require licensing.
4. 4. Not all commercial activities can be carried out by individual entrepreneurs.
5. 5. IN individual cases there are restrictions on the minimum amount of authorized capital.
6. 6. And most importantly: the chosen code has a direct impact on the amount of tax and non-budgetary contributions. So, to the most promising this moment IFTS and FSS impose increased requirements on business areas.

If the encoding is chosen incorrectly, the company will be forced to spend more money. However, an entrepreneur who wants to save money is not recommended to choose a more “affordable” (in terms of mandatory contributions) type of activity that he is not actually going to engage in - this is punishable.

How to choose OKVED

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. This is done as follows:

1. 1. The first step (even before the registration of the company) is determined by the main type of its commercial activity.
2. 2. After that, you need to find in the reference book-classifier a section devoted to this area. Total sections 17; each is denoted by a Latin letter (so, "Manufacturing" is in section D). Then the subsection (if any) is specified. It is denoted by two Latin letters (for example, DA - "Production of food and beverages").
3. 3. In the selected section, you need to find the code that best reflects the specifics of the company's business activities. He will be the main one. If none of the codes is suitable, you should choose in the desired section a direction that is more or less similar to the main activity of the company and look for the encoding in “Other Services”. The code must be at least three digits.
4. 4. The same operations must be done in relation to secondary activities.
5. 5. Then the OKVED codes are issued. This is done at the stage of company registration or later (if necessary), when the company is already operating. Registration is carried out by the Federal Tax Service and the local authority of Rosstat.

How to register and change OKVED codes

Once selected codes can be changed, deleted or supplemented. But the founder of the enterprise must timely register all the changes made. This is done by updating the version of the Charter (for LLC), which, in turn, is made on the basis of the decision of the participants. After updating, you must submit an application for amendments to () (form No. P14001) to the tax service.

The process of notifying interested authorities of new activities differs little from the process of registering an enterprise. The only difference is that in case of notification, the founder is not charged a fee.

To make changes to the codes, the following documents will be required:

• Applicant's passport.
• Copy of the passport.
• Updated Charter and related documents.
• Original extract from the state register, received no earlier than 1 month before the submission of documents.
• Documents evidencing the assignment of registration and tax numbers.
• The decision to change the type of activity.
• List of new codes attached to the application for re-registration.

The IFTS will register the changes and make them to the Unified State Register of Legal Entities (EGRIP). The certificate of their registration and a new extract can be collected after 7 working days.

Having received these papers, the individual entrepreneur or the founder of the company submits an application to Rosstat. Later, he receives a letter about the assignment of new codes. Without an information letter on registration in the State Statistics Register (usually called "statistics codes"), it is impossible to open a bank account, so its presence is mandatory for an individual entrepreneur or legal entity. In addition, "statistics codes" may be required for licensing, participation in tenders, customs operations. Social Insurance is guided by this letter when determining the rate of insurance for employees against accidents and occupational diseases. And, finally, it is often requested by auditors when performing an audit.

An entrepreneur must inform the tax authorities about a change in the list of services or the specifics of production within three days. Ideally, companies should confirm their activities every year, no later than the first quarter.

It is important for businessmen to remember that correct definition OKVED code is important not only for statistics. In particular, the code affects the amount of tax deductions.

Under the abbreviation OKVED in modern legislation, it is customary to understand "All-Russian classifier of types of economic activity". This document delimits different types business, which makes it possible to present appropriate requirements to IP. The applicant selects the established codes from the directory that correspond to the intended business activity when making an application for.

According to OKVED, the classification of an enterprise is not affected by either the form of its ownership or the source of investment, therefore the codes are issued the same for both individual entrepreneurs and LLC. But at the same time, each of the subjects of activity will have personal ones.

Structural features of the code

Today, the classifier covers almost all types of economic activity authorized in the territory of the Russian Federation. In this regard, the manual contains many codes. And to make them convenient to classify and use, it was created special structure in the form of encodings:

• class has symbol—XX;
• subclass, respectively - XX.X;
• group - XX.XX;
• subgroup - XX.XX.X;
• view - XX.XX.XX.

In addition, all classes are combined into sections that have a special designation (letter). Thus, depending on the specified type of activity, the OKVED code may consist of different quantity numbers (from 2 to 6).

If a firm, for example, produces meat and non-food by-products, then the registration number for its activities is contained in subsection "D", it indicates the codes of companies that engage in such activities. His letter designation"DA".

There are 17 parts in the OKVED list. All of them are marked with specific letters and provide for certain types of activities. Then comes the division into classes, subclasses, groups, subgroups and species. Therefore, the applicant has the opportunity to choose the one he needs from the proposed options.

About how and how many codes you can choose - in the following video:

What is it for

OKVED is applied in order to:

• classify and code the economic activities of the declared business entities;
• determine the main and additional activities of such entities;
• develop legal documents for state control specific types of entrepreneurial activity;
• carry out nationwide statistical accounting for specific types of activities, monitor the formation of the economic process;
• provide statistics for comparative analysis on the international level;
• encode data on types of economic activity in a single database of the state register of enterprises/organizations and other resources;
• meet the needs of regulatory authorities for information on the types of this type of activity in the case of solving analytical issues.

If you have not yet registered an organization, then the easiest do it with online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant in your enterprise and save a lot money and time. All reporting is generated automatically, signed electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

How to choose your own activity

The selection of the code should be treated especially responsibly, since the wrong choice of it can create problems with the issuance of licenses / patents in the future. Only after making a conscious choice can you register the codes of your production. According to OKVED, indication of the main activity is necessary condition to register an organization or individual entrepreneur. Today, entrepreneurs and legal entities are given the opportunity to work in several areas of economic activity at once. In this regard, there are practically no restrictions, except for several types, for example, private security agencies.

Therefore, a typical list of activities might look like this. retail sale food products, drinks and tobacco products in special outlets (code 52.2) are indicated as the main activity. And among the additional ones they also indicate wholesale sales of consumer goods (non-food purposes) (code 51.4), trade in clothing items (code 52.42), restaurant business or opening a cafe (code 55.30).

It is worth remembering that after the entry into force of the new rules for registering individual entrepreneurs and legal entities, the types of activities must be selected taking into account the fact that the minimum code must be 5 characters, including a dot.

You can choose and more species activities than will be initially performed by the enterprise. So you can foresee changes in the process of business development. In addition, this does not mean at all that the company or individual entrepreneur will certainly do this. At any time, you can make changes to the Unified State Register of Legal Entities, change the types of economic activity, add new ones or exclude already selected ones.

It is important to remember that even the simple structure of the classifier is not a guarantee of the correct selection of codes. Therefore, in order to avoid errors in the choice, the following sequence should be followed:

• determine the type of activity;
• find the desired section and subsection in OKVED;
• find the required class, then subclass, etc. in the directory;
• determine the code that would characterize the type of activity most accurately.

When the desired type is not described in the classifier, you should choose "Other services" related to your focus. If there are plans for the development of the company in the future with the provision of additional services, you can immediately enter several additional codes.

Changing and adding activities

If you need to change the type of activity, add services or expand their list, you just need to add new codes from the directory. For this purpose, you will need to submit a corresponding application to the previous registration department, on the basis of which changes will be made. Changes are currently being made without payment of duty.

There is a form P24001 to inform the IP about adding codes, the same form is also used in cases of their exclusion.

For example, a firm decides to retail sales(code 52.62) in the markets. But in the future, she also wants to produce locks and hinges, which she plans to sell at market points (tents) (code 28.63). If the code 52.62 is indicated as the main activity, it will be assigned to the 1st class of professional risk by the Social Insurance Fund. And if the main code is 28.63, she will be assigned to the 12th grade. As a result, the rate on insurance premiums will increase by 6.5 times only because of the illiterate designation of the sequence of codes. Therefore, it is so important to choose the right type of activity.

If an individual entrepreneur is registered according to the same codes, but after a certain time he wishes to expand the scope of his activities, he will be obliged to notify the tax, besides no later than 3 days from the start of the activity not according to his kind. Otherwise, he will be considered a violator of the law on taxation, which is fraught with penalties.

What is OKVED? What is OKVED for? Who issues OKVED? How to choose OKVED?

What is Goskomstat Rosstat?

The division of labor began in ancient times. The first professional metallurgists, at the same time merchants, roamed the roads of Europe as early as the Bronze Age. Each settlement had its leaders, clergy and farmers. Later, engaging in a business that requires special knowledge and skills was called a type of activity.At first, the business developed uncontrollably. Over time, there was a need to classify and collect statistical information for each type of activity in order to develop especially necessary areas of business at the state level, plan and evaluate the development of the economy as a whole. And so OKVED appeared .

We will concentrate on our goal - OKVED (statistics code or Rosstat code), where to get it and what it is for.

What is OKVED and why is it needed?

OKVED stands for "All-Russian Classifier of Types of Activities" (hereinafter referred to as the Classifier). Now the classifier OKVED 2014 is valid (OK 029-2014 approved by the order of Rosstandart dated January 31, 2014 No. 14-ST) The classifier is used for:

• classification and coding of types of economic activity declared by economic entities during registration;
• determination of the main and additional types of economic activity of economic entities;
• development of regulatory legal acts relating to state regulation of certain types of economic activity;
• implementation of state statistical observation by type of activity over the development of economic processes;
• preparation of statistical information for international comparisons;
• encoding information on types of economic activity in information systems and resources, the unified state register of enterprises and organizations, other information registers;
• meeting the needs of state power and management in information about the types of economic activity in solving analytical problems.

The classifier is used for the purpose of statistical accounting and analysis. With his help government bodies find out who they control. The codes "contain neither the rights nor the obligations of economic entities." It is the main, but not the only document in its field. Some regulators or partner organizations require more than detailed information, and they use their departmental classifier. Then businessmen are required to provide additional information about their activities.

OKVED uses a hierarchical classification method and sequential method coding. The code consists of two to six digital characters and its structure can be represented as follows:

XX. - Class;

XX.X - subclass;

XX.XX - group;

XX.XX.X - subgroup;

XX.XX.XX - view.

The OKVED code is the number of your type of activity according to the All-Russian classifier of types of economic activity.

What does OKVED affect? Lately its role is growing. The code is used when calculating the tax burden, it is guided by when issuing licenses and SROs, performing customs operations, on its basis, insurance premiums are calculated, it is strongly recommended to strictly observe it when using one or another taxation system. Business owners independently determine the types of activities that correspond to a particular OKVED code.

Where can I get the OKVED statistics code?

The code is selected from the already named All-Russian Classifier of Economic Activities OK 029-2014. The names of the sections of the classifier correspond to the field of activity, and the subsections correspond to the raw materials and materials used. In accordance with international practice, OKVED does not take into account: form of ownership; organizational - legal form and departmental subordination of economic entities; territorial coverage (internal or international trade), commercial or other activities.

Let's take an example. Let's say you plan to make margarine. This activity belongs to manufacturing industries, which corresponds to section C of the classifier. Since margarine is a food product, we go to class 10 “Production of food products” and look for desired code. It will be 10.42 - Margarine production group.

Important! To select codes, use only the classifier named above. The tax inspectorate has the right to refuse state registration if the codes are selected from the inactive All-Russian Classifier of Economic Activities.

How to get statistics codes. Where to see them

We read carefully. Companies registered before 2013 received a separate notification from Rosstat with a seal and signature on the form containing all statistics codes, including OKVED. Later the codes were divided.

OKVED codes began to be indicated in the extract from the Unified State Register of Legal Entities. They are not included automatically. First, the company goes through the state registration procedure, in the Articles of Association and the Application for registration indicates its activities. You can write as many codes as you like, there are no legal restrictions. After state registration, the registrar issues an extract from the Unified State Register of Legal Entities or EGRIP with the selected codes (the ones you indicated in the application). Thus, OKVED is obtained during the registration of the company. You can change them by submitting an appropriate application to the Regorgan. You can view the OKVED codes in the extract from the Unified State Register of Legal Entities using any service, for example, a tax service.

Other statistics codes, since we have already talked about them (about them below), remained in the notification of Rosstat. The notification of the statistical agency has become electronic and is posted on a special service. To view statistics codes, use the free Rosstat service. Enter your TIN, view the received data in the open window. To download them on a sheet, click "Export".

What are other statistics codes - OKPO, OKATO, OKTMO, OKOGU, OKFS, OKOPF

In addition to OKVED, there are several more codes that are assigned and indicated in the above information letter Rosstat.

1. OKPO code(All-Russian Classifier of Enterprises and Organizations) - is used to uniquely identify an economic entity in the territory of the Russian Federation. It must be indicated in the accounting documents.
2. OKATO code(All-Russian classifier of administrative-territorial objects) - is intended to unify the address and has a length of 2 to 8 digits according to a three-level system: First level - subjects of the Russian Federation (republics, territories, regions, etc.) Second level - cities, urban-type settlements . The third level is village councils, intracity districts, etc.
3. OKTMO code(All-Russian classifier of administrative-municipal formations) - is intended to determine the territorial affiliation of an economic entity to municipality.
4. OKOGU code(All-Russian classifier of public authorities and administration) - indicates the owner of the enterprise.
5. OKFS code(All-Russian classifier of forms of ownership) - from the name it is clear that the classifier determines the forms of ownership. In OKFS, forms of ownership are classified depending on the type of owner. For example, property owned by a municipality is municipal property, etc.
6. OKOPF code(All-Russian classifier of organizational and legal forms) - classifies economic entities according to the method of securing and using property, as well as the goals of the activity.

All of the listed classifiers are needed by the state to form information resources, property management, forecasting economic processes. From a technical point of view, they ensure the compatibility of government databases.

Information resources are formed by statistical bodies on the basis of data provided by organizations and individual entrepreneurs. Reporting volumes depend on the size of the economic entity (large, medium or small) and on the main activity.

Responsibility for work without OKVED

Responsibility for carrying out activities without first entering the OKVED codes in the Unified State Register of Legal Entities or EGRIP is not provided. IN federal law dated 08.08.2001 No. 129-FZ for legal entities and individual entrepreneurs there is no obligation to notify the tax inspectorate of a change in activities. What does it mean? Suppose, when registering as an individual entrepreneur, you declared the OKVED code for retail trade in varnishes and paints, but after receiving the documents you changed your mind and started selling hardware at retail. The change in the type of activity was not reported to the tax office. In this situation, you cannot be held administratively liable under paragraph 3 of Article 14.25 of the Code of Administrative Offenses “Violation of the legislation on state registration of legal entities and individual entrepreneurs”.

Firmmaker, 2011 (updated in January 2019)
Evgeny Morozov
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