Telegram 
Viber 
Whatsapp 
Messenger Old KVEDs Will Not Hinder Entrepreneurs’ Work
In its letter dated 13.12.2012 No. 11394/0/71-12/17-1217 u00abOn the organization of worku00bb the DPS reassured entrepreneurs who did not manage in 2012 …
rn
Old KVEDs Will Not Prevent Entrepreneurs From Operating in 2013
In its letter dated 13.12.2012 No. 11394/0/71-12/17-1217 u00abOn the organization of worku00bb the DPS reassured entrepreneurs who did not manage in 2012 to change the old KVEDs. The letter explains that operating under the old KVED classification:
1) is not a basis for considering the Single Taxpayer Certificate invalid;
2) does not justify refusing to issue the Certificate to taxpayers on the simplified system who plan to switch to the simplified system in 2013 or have already applied since the start of 2013.
The DPS noted that when submitting an application to switch to the simplified taxation system it is necessary to indicate the codes from the registration data at the time of application submission. After making changes to the registration data, it will be necessary to make changes to the Certificate. Although there is no legal liability for operating under old KVEDs, it is definitely not worth delaying the replacement, because:
1) when submitting the Single Taxpayer Declaration, specifying the KVEDs of the “simplified system” is mandatory. Since the old KVEDs lose their validity as of January 1, 2013, indicating them in the Declaration may be considered incorrect completion, which may result in refusal by the receiving authorities. However, since “simplified system” taxpayers of the 1st and 2nd groups submit the Declaration only based on the results of the year, they still have time to change the KVEDs.
2) In the Certificate of “simplified system” taxpayers of groups 1 and 2 the types of activity are indicated, and if old codes are present and do not match, this may be interpreted as conducting activities different from those permitted. Such a mismatch may result in the DPS assessing additional tax at a rate of 15%, since the essence of the type of activity is determinative.