Do I need to confirm the main activity of the IP

The main activity of an individual entrepreneur determines the direction of all his work. If you decide to change the scope of activity, then you need to notify the tax office about this. Let's see if confirmation of the main type of activity of the individual entrepreneur is necessary if the format of the enterprise has not changed.

What is it for

An entrepreneur has the right to be engaged not in one line of business, but in many. They can be radically different from each other. But among all areas, the IP must choose the main type, which will be the most profitable or in which the largest staff will be employed.

There is a classification consisting of 32 points that determine the tariffs for different types of activities. The more dangerous and difficult the working conditions, the higher the contribution rate class. The highest is 8.5% of the payroll for individual entrepreneurs. Therefore, it is beneficial for an entrepreneur to indicate his main direction so that the contributions are affordable. If such information is not received by the Social Insurance Fund on time, then the charges will be calculated at the maximum rate.

Among all areas of activity of the company, the IP must choose the main one.

Confirm or not?

An entrepreneur does not need to submit information to the fund every year. An individual entrepreneur submits information about the main type of activity upon registration, when he enters the code of the All-Russian Classifier of Types of Economic Activities (OKVED) into the Unified State Register of Individual Entrepreneurs (EGRIP). From there, information is sent to the FSS. According to these data, the insurance fund calculates the tariff based on the working conditions for employees. Therefore, the question of whether an individual entrepreneur should confirm the main type of activity can be answered no.

But if you decide to change the main type of activity, then you need to submit an application to the tax office for amendments to the USRIP and confirm it with the FSS within 3 days from the date of such a decision.

If there were no changes, then it is not necessary to confirm the main activity every year.

FSS notification

If cardinal changes have come in business, then this must be reported to the tax office and all funds in time.

An application to the Federal Tax Service (FTS) is submitted within 3 days after the decision to change the main type of activity is made. This can be done at any time, but information can be submitted to the FSS only next year.

Tariffs for insurance payments are calculated once a year based on the results of the previous one. The deadline for submitting the report is April 15. If the information has not been received by this time, the fund independently chooses for the individual entrepreneur the type of activity for which tariffing is carried out. If previous payments were less than the value received, then the difference is paid extra. If there is an excess in the transfer of contributions for the period after the change of type of activity, the difference can be taken into account in contributions for a further period.