Economic activity is a process in which various equipment, material resources, technology and labor are combined so that a homogeneous set of products is obtained. The code of the type of entrepreneurial activity is usually necessary already at the very beginning of the opening of a business, when a statement of desire to register an IP is filled out. Correct classification is required for documentation, tax and other reporting, which is provided to government bodies. It also affects taxation. For example, each year, a new, business- affecting code is subject to approval . UTII in this case is required to calculate and display in the tax return.
During the registration process, the selected codes will be recorded in the USRLE or the USRIP. They are also reflected in registry statements and in information letters. Moreover, the code of the type of entrepreneurial activity affects the size of the social insurance contribution. These tariffs are set by the appropriate fund and vary depending on professional risks.
So, how to choose the code type of entrepreneurial activity?
All areas of work are recorded in OKVD, where each of them has its own code. To correct him
definitions, you must familiarize yourself with the directory and, based on the
industry, select the necessary ones. In the classifier, activities are divided into sections and sections (they have a numerical designation). A five-digit number is written in the application for registration, which is the code for the type of entrepreneurial activity. It is worth knowing that the legislation allows IP to engage in several areas, but one of them should be presented as the main one.
In the event that a person cannot find the necessary five-digit number, this most often means that the classifier is inattentively studied, or there really is no necessary type. In the latter case, 74870 is indicated. This is a code that includes activities that are not reflected in the OKVD.
It is also necessary to know that there is a restriction that does not allow certain categories of people to engage in such a business. Codes of types of entrepreneurial activity are divided into ordinary, requiring approval and permission, subject to mandatory issuance of licenses, closed to private entrepreneurs. For the “ordinary” category, no additional documents are required, and work can be carried out from the moment of state registration. There are the largest number of such areas, so most entrepreneurial initiatives fall into this group.
In addition, the legislation provided for the ability to change the list of these types. Therefore, a change of the main view is allowed. You can also add an unwritten code of the type of entrepreneurial activity. To do this, you just need to contact the tax office with a written statement of a certain form. This paper must also be certified by a notary. Despite the fact that the number of codes entered is not limited in legislative acts, it is not worth writing down more than 30, since the statistical service does not indicate a larger number in its letters.