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On what it is necessary to pay attention, selecting the code of a kind of enterprise activity

Economic activity is a process in which different 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 business start-up, when the application for the desire to register an IP is filled. The correct classification is required for documentation, tax and other reporting, which is provided to state bodies. It also affects taxation. For example, each year a new tax code affecting the type of entrepreneurial activity is subject to approval . UTII in this case is required to calculate and display in the tax return.

During registration, the selected codes will be fixed in the USRLE or EGRIP. They are also reflected in the registry statements and in the information letters. Moreover, the code of the type of entrepreneurial activity affects the amount of the social insurance contribution. These tariffs are set by the relevant fund and vary depending on occupational risks.

So, how to choose the code of the type of entrepreneurial activity?

All directions of work are recorded in the CLCS, where each of them is assigned its own code. For its correct Definitions it is necessary to familiarize with the directory and, based on the branch of the economy, to choose the necessary ones. In the classifier, activities are divided into sections and sections (they have a numerical designation). In the application for registration, a five-digit number is entered, which is a code of the type of entrepreneurial activity. It is worth knowing that the law allows the IP to deal with several areas, but one of them must be presented as the main one.

In the event that a person can not find the required five-digit number, this often means that the classifier has been neglected, or there is really no necessary type. In the latter case, 74870 is indicated. This is the code, which includes the activity not reflected in the ACSD.

It is also necessary to know that there is a restriction that does not allow some categories of people to engage in such a business. Codes of business activities are divided into ordinary, requiring approvals and permits, subject to mandatory issuance of licenses, closed to the IP. For the category "ordinary", no additional documents are required, and work can be carried out from the moment of state registration. There are the largest number of such destinations, therefore, most entrepreneurial initiatives fall into this group.

In addition, the legislation provided for the possibility to change the list of these species. Therefore, a change in the basic form is allowed. You can also add a code of entrepreneurial activity that has not yet been entered. To do this, it is only necessary to apply to the tax service with a written application of a certain form. This paper must also be certified by a notary. Despite the fact that the number of entered codes is not limited in legislative acts, it is not necessary to write them more than 30, since the statistical service does not indicate more in its letters.

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