OKVED activity codes for SP. How to choose OKVED codes? Video: in simple words about classification

Currently, the list of OKVED codes of version OK 029-2001 (NACE edition 1) is in force. This list is valid until January 1, 2017. The document is valid on the basis of the Letter of the Federal Tax Service of August 18, 2014 N SA-4-14/16 465.

Where are OKVED codes used and why are they needed?

You can find OKVED codes in the following documents:

• when filling out an application for registration of an individual entrepreneur or LLC, you must specify the codes economic activity to be carried out by the organization. Moreover, there may be several codes (according to the law, the number of OKVED codes indicated is not limited), but it is imperative to indicate the main type of activity by indicating the appropriate code. The main type of activity affects the calculation of the amount of contributions paid to the insurance and pension funds;
• OKVED codes are found in normative and legal documents related to the regulation of certain economic types activities;
• in the state statistical register, which records the types of activities and regulates the development of economic processes;
• in other documents of the state and international level related to the maintenance of statistics and the storage of information on the types of economic activity.

AT Everyday life an entrepreneur may encounter OKVED codes in the following situations:

• when filling out an application for registration of an individual entrepreneur, LLC or organization of another legal form;
• when filling out an application for changing the type of activity (adding or deleting);
• when developing the charter of the company, the OKVED codes must be indicated.

OKVED codes are presented in a hierarchical form with a gradual breakdown of activities. The code for grouping types of economic activity consists of two to six digits. List structure: XX. - Class; XX.X - subclass; XX.XX - group; XX.XX.X - subgroup; XX.XX.XX - view.

Below are examples of OKVED codes for individual entrepreneurs and LLCs for the most common types of activities. Deciphering the OKVED codes of the State Statistics Committee.

It is worth remembering that it is enough to indicate only 4 digits. For example. 52.41 will include all paragraphs 52.4X.XX

OKVED codes and tax regimes with decoding

All OKVED fall under OSNO. This is the main tax regime, compatible with all types of activities of individual entrepreneurs and LLCs.

Under the USN, most OKVED codes fall, with the exception of:

• (65.2) Other financial intermediation
• (65.21) Financial leasing
• (65.22) Provision of credit
• And others 65.2X
• (66.0) Insurance
• (66.02) Non-state pension provision
• (67.12) Exchange transactions with stock values<
• 65.22.6) Provision by pawnshops of short-term loans secured by movable property

(01) Agriculture, hunting and related services

Everything that starts with 01 is eligible for ESHN.

UTII and Patent

Organizations have the right to choose UTII for certain types of activities. Individual entrepreneurs can choose either UTII or Patent.

Trade

OKVED: Retail trade in footwear and clothing, etc. (UTII, Patent, USN)

(52.41) Retail sale of textiles and haberdashery

(52.41.1) Retail sale of textiles

(52.41.2) Retail sale of haberdashery

(52.42) Retail sale of clothing

(52.42.1) Retail sale of men's, women's and children's clothing

(52.42.2) Retail sale of underwear

(52.42.3) Retail sale of fur articles

(52.42.4) Retail sale of leather clothing

(52.42.5) Retail sale of sportswear

(52.42.6) Retail sale of hosiery

(52.42.7) Retail sale of headwear

(52.42.8) Retail sale of clothing accessories (gloves, ties, scarves, belts, suspenders, etc.)

(52.43) Retail sale of footwear and leather goods

(52.43.1) Retail sale of footwear

(52.43.2) Retail sale of leather goods and travel accessories

OKVED: Second hand, commission store (UTII, Patent, USN)

(52.5) ​​Retail sale of used goods in stores

(52.4) Other retail sale in specialized stores

OKVED code: Retail trade in building materials, paints, technical equipment (UTII)

(52.46) Retail sale of hardware, paints and glazing materials

(52.46.1) Retail sale of hardware

(52.46.2) Retail sale of paints, varnishes and enamels

(52.46.3) Retail sale of glazing materials

(52.46.4) Retail sale of craft materials and equipment

(52.46.5) Retail sale of sanitary equipment

(52.46.6) Retail sale of horticultural equipment and supplies

(52.46.7) Retail sale of building materials n.e.c.

(52.46.71) Retail sale of timber

(52.46.72) Retail sale of bricks

(52.46.73) Retail sale of metal and non-metal structures, etc.

OKVED code: Retail trade in furniture, goods for office and home (UTII, Patent, USN)

(52.44) Retail sale of furniture and household goods

(52.44.1) Retail sale of furniture

(52.44.2) Retail sale of various household utensils, cutlery, crockery, glassware and ceramics; including porcelain and earthenware

(52.44.3) Retail sale of lighting fixtures

(52.44.4) Retail sale of drapes, net curtains and other household articles of textile materials

(52.44.5) Retail sale of wood products, cork and wickerwork

(52.44.6) Retail sale of household goods and appliances n.e.c.

(52.48.11) Retail sale of office furniture

OKVED code: Retail sale of irons, microwave ovens, vacuum cleaners, electric kettles, literature, computers, etc. (UTII, Patent, USN)

(52.4) Other retail sale in specialized stores

(52.45) Retail sale of electrical household appliances, radio and television equipment

(52.45.1) Retail sale of household electrical goods

(52.45.2) Retail sale of radio and television equipment

(52.45.3) Retail sale of audio and video equipment

(52.45.4) Retail sale of technical media (recorded and unrecorded)

(52.45.5) Retail sale of musical instruments and music publications

(52.47) Retail sale of books, magazines, newspapers, stationery and stationery

(52.47.1) Retail sale of books

(52.47.2) Retail sale of newspapers and magazines

(52.47.3) Retail sale of stationery and paper products

(52.48) Other retail sale in specialized stores

(52.48.1) Specialized retail sale of office furniture, office equipment, computers, optical instruments and photographic equipment

(52.48.12) Retail sale of office machinery and equipment

(52.48.13) Retail sale of computers, software and peripherals

(52.48.14) Retail sale of photographic, optical and precision instruments

(52.48.15) Retail sale of telecommunication equipment

OKVED code: Other retail trade in non-food products (UTII, Patent, USN)

(52.48.2) Specialized retail sale of watches, jewellery, sporting goods, games and toys

(52.48.21) Retail sale of watches

(52.48.22) Retail sale of jewelry

(52.48.23) Retail sale of sporting goods, fishing equipment, camping equipment, boats and bicycles

(52.48.24) Retail sale of games and toys

(52.48.3) Specialized retail sale of non-food items n.e.c.

(52.48.31) Retail sale of household chemicals, synthetic detergents, wallpaper and floor coverings

(52.48.32) Retail sale of flowers and other plants, seeds and fertilizers

(52.48.33) Retail sale of pets and pet food

(52.48.34) Retail sale of souvenirs, handicrafts, cult and religious items, funeral accessories

(52.48.35) Retail sale of domestic heating oil, bottled gas, coal, wood fuel, peat fuel

(52.48.36) Retail sale of philatelic and numismatic goods

(52.48.37) Retail sale of works of art in commercial art galleries

(52.48.38) Retail sale of fireworks

(52.48.39) Specialized retail sale of other non-food products n.e.c.

OKVED code: Retail trade in products (UTII, Patent, USN)

(52.1) Retail sale in non-specialized stores

(52.11) Retail sale in non-specialized stores predominantly of foodstuffs, including beverages, and tobacco products

(52.11.1) Retail sale in non-specialized stores of frozen food

(52.11.2) Retail sale in non-specialized stores of non-frozen foods, including drinks, and tobacco products

(52.12) Other retail sale in non-specialized stores

OKVED code: Commission and agency services (services of intermediaries) in retail trade (USN)

OKVED code: Online store, Internet trade (USN)

(52.61) Retail sale by order

(52.61.1) Retail postal (mailing) trade

(52.61.2) Retail sales through teleshopping and computer networks (electronic commerce, including the Internet)

(52.63) Other retail sale outside stores (USN, ENVD)

This grouping includes:

Retail trade of any kind of goods, carried out by mobile vehicles of delivery and peddling trade

OKVED code: Vending machines, payment terminals (Vending) (UTII, USN)

(52.63) Other retail sale outside stores

(74.84) ​​Provision of other services

(72.60) Other computer and information technology activities

Services

OKVED code: Transport services, taxi, transportation (UTII, USN, Patent)

(60.21.3) Passenger transport by funiculars, aerial cable cars and lifts

(60.22) Taxi activities

(60.24.1) Activities of motor freight specialized transport

(60.24.2) Non-specialized road freight transport activities

OKVED code: Delivery service (UTII, USN, Patent)

(60.23) Activities of other land passenger transport

(60.24) Activities of road freight transport

(60.24.3) Renting a commercial vehicle with driver

(63.40) Cargo organization

(64.12) Courier activities

OKVED code: Beauty salon (nail extension, hairdresser, massage, cosmetology services) (UTII, USN, Patent)

Note: since 2014, SPA massage (code 19 326), makeup (code 19 322), tattoo (19 338) have been added to OKUN (which determines UTII and PSN). For these types, as well as for a haircut, UTII, Patent and USN can be used.

(93.05) Provision of other personal services

(93.02) Provision of services by hairdressers and beauty salons

(93.04) Sports and recreation activities

OKVED code: Consulting (Consulting) and accounting. services (USN)

(74.1) Activities in the field of law, accounting and auditing; advising on commercial activities and enterprise management

(74.11) Legal activities

(74.12) Accounting and auditing activities

(74.14) Business and management advice

(74.50) Recruitment and recruitment

(67.13.4) Advice on financial intermediation

(74.84) ​​Provision of other services

OKVED code: Repair of household appliances (TVs, refrigerators, irons, etc.) (UTII, USN, Patent)

(52.71) Repair of shoes and other leather goods

(52.72) Repair of household electrical products

(52.73) Repair of watches and jewelry

(52.74) Repair of household and personal items n.e.c.

(74.84) ​​Provision of other services

gluing films, updating software (flashing), trimming sim, etc. (UTII, USN, Patent)

(52.7) Repair of household and personal items

(74.84) ​​Provision of other services

OKVED code: Repair of apartments (installation of windows and doors, installation of suspended ceilings) (UTII, USN, Patent)

(45.4) Finishing work

(45.41) Plastering work

(45.43) Flooring and wall cladding

(45.44) Painting and glazing work

(45.44.1) Glazing work

(45.44.2) Painting work

OKVED code: installation of windows, eurowindows, installation of doors (UTII, USN, Patent)

(45.42) Manufacture of joinery and carpentry

This grouping includes:

Installation of products and structures of non-own production: door and window blocks and frames, kitchen equipment, stairs, shop equipment, etc., from wood and other materials

Production of interior finishing works (ceilings, wall paneling with wooden panels, installation of movable partitions, etc.)

OKVED code: Translations, Xerox, Copy Center (USN)

(72.30) Data processing

(74.84) ​​Provision of other services

OKVED code: Teaching, private teacher, tutor (USN, Patent)

(80.4) Adult and other education

(74.84) ​​Provision of other services

(93.05) Provision of other personal services

(74.83) Provision of secretarial, editorial and translation services

(74.84) ​​Provision of other services

(92.11) Film production

(92.20) Broadcasting and television activities

OKVED code: Marketing (USN)

(74.13) Market research and public opinion polls

(72.30) Data processing

(72.1) Computer hardware consulting

(72.60) Other computer and information technology activities

OKVED code: Holiday agency, organization of celebrations and weddings (UTII, USN, Patent)

(92.3) Other entertainment activities

(92.7) Other recreational and entertainment activities

(74.84) ​​Provision of other services

(93.05) Provision of other personal services

OKVED code: Architecture (USN)

OKVED code: Journalist, copywriter, secretary, translator (USN)

(92.40) Activities of news agencies

(74.83) Provision of secretarial, editorial and translation services

(72.30) Data processing

(92.31.2) Artistic, literary and performing activities

(73.10) Research and development in natural and technical sciences

OKVED code: Psychologists, parapsychologists, psychics, astrologers (USN)

(85.32) Provision of social services without provision of accommodation

(93.05) Provision of other personal services

OKVED code: Intermediary services (realtors, trade and insurance agents) (USN)

(70.3) Provision of real estate brokerage services

(70.31) Activities of real estate agencies

(70.32) Real estate management

(67.20) Ancillary activities in the field of insurance and non-state pension provision

(74.84) ​​Provision of other services

OKVED code: Leasing of apartments and offices (USN, Patent)

(70.2) Renting out own immovable property

(70.20) Renting out own immovable property

(70.20.1) Renting out own residential property

(70.20.2) Renting out own non-residential immovable property

OKVED code: Photographer, photo services, photo printing (UTII, USN, Patent)

(74.81) Photography activities

OKVED code: Car service, car wash, car repair, tire fitting, tuning, etc. (UTII, USN, Patent)

(50.2) Maintenance and repair of motor vehicles

(50.20.1) Maintenance and repair of passenger cars

(50.20.2) Maintenance and repair of other motor vehicles

(50.20.3) Provision of other maintenance services for motor vehicles

(74.70.2) Cleaning and cleaning of vehicles

OKVED code: Plumber, welder (UTII, USN, Patent)

(45.33) Plumbing work

(28.52) Processing of metal products using basic engineering processes

IT and Internet

OKVED code: Creation and development of sites (USN)

(72.60) Other computer and information technology activities

(74.84) ​​Provision of other services

(72.60) Other computer and information technology activities

(92.31.22) Activities of actors, directors, composers, painters, sculptors and other creative professionals performing on a one-to-one basis

(22.25) Other printing activities

(74.81) Activities in the field of photography (UTII, USN, Patent)

(74.84) ​​Provision of other services

OKVED code: Design (interiors, architecture, land management) (USN)

(74.20.12) Design of industrial premises, including placement of machinery and equipment, industrial design

(74.20.11) Architectural activities

(74.84) ​​Provision of other services

OKVED code: Programming, development and testing. (USN)

(72.30) Data processing

(72.40) Activities for the creation and use of databases and information resources

(72.60) Other computer and information technology activities

OKVED code: Promotion, promotion of sites (SEO, SEO) (USN)

(72.60) Other computer and information technology activities

(72.40) Activities for the creation and use of databases and information resources

(74.84) ​​Provision of other services

OKVED code: System administration (sysadmin) and PC repair (USN)

(72.50) Maintenance and repair of office machines and computers

(72.40) Activities for the creation and use of databases and information resources

(72.60) Other computer and information technology activities

(72.10) Computer hardware consulting

(72.20) Software development and consultancy

OKVED code: Sale of links from a website (USN)

(72.60) Other computer and information technology activities

(72.30) Data processing

(72.40) Activities for the creation and use of databases and information resources

The above are just some examples of OKVED codes - the all-Russian classifier of types of economic activity

At the same time, it is very important to choose the right one for IP OKVED, because it is he who is the identifier of the entrepreneur's activity. In the event that later it will be necessary to change or supplement the direction of work (for example, open an online store in addition to a regular store), then it will be necessary to additionally register new projects. Along with this, an indication of the direction of activity is mandatory for obtaining a loan or a business license.

A novice individual entrepreneur is interested in how many types of activities can be registered for one entrepreneur. The answer to the question has both positive and negative sides. The positive side is that the number of activities is not limited by any limits. An unpleasant moment can be attributed to the fact that for each type you will have to provide reports. This is necessary even if such activity is null.

Usually, the tax authorities are advised to indicate no more than thirty OKVED. Even so, there is a fairly high risk of filling out this application incorrectly. Since the Inspectorate of the Federal Tax Service (IFTS) cannot edit the application, an individual entrepreneur’s mistake is often considered to be providing false information, which may lead to a refusal to register a business. For this reason, it is necessary to mark only those lines that are one hundred percent comparable with the type of your activity or are planned to be in the future.

It should be noted that when filling out this document, it is very important to carefully monitor the numbers you enter, double-checking them two or three times at different stages of filling out the application. In addition, it is necessary to rewrite the name verbatim in the application. A fairly common mistake of entrepreneurs is the duplication of the same item, which should also be avoided.

OKVED codes in your application for individual entrepreneurs will be divided into additional and main ones. In this case, only one code can be used as the main one. Here it is necessary to indicate the predominant nature of your activity from which the main income will be obtained. As additional codes, you can enter, as mentioned earlier, any number of OKVED codes.

To clearly determine which types of activities are most suitable for your business, you should carefully read.

When registering an individual as an individual entrepreneur, it is necessary to indicate the required types of activities (OKVED codes) in the application for registration. In the process of carrying out activities and developing the business of an individual entrepreneur, these codes cease to be relevant and the addition or change of OKVED is required, usually this happens in the event of a change in the direction of business or expansion and addition of new types of services. A step-by-step instruction for changing and adding OKVED to an IP in 2019 will help you deal with the list of required documents and independently prepare the documents step by step for registering changes in the USRIP.

Let's take a closer look at the steps on how to add new activities to the IP

Step one: Selection of new OKVED codes

Before proceeding with the preparation of documents for changing the OKVED codes of an Individual Entrepreneur, it is necessary to select in advance the required additional types of activities with the corresponding OKVED codes in the All-Russian Classifier of Economic Activities.

Classifier version - OK 029-2014 (NACE Rev. 2) is the current version of the OKVED classifier for 2019. Please note that the codes in the classifier contain from 2 digits to 6, but when registering, you must specify codes containing at least 4 digits.

For example:

OKVED code 47.5 "Retail sale of other household products in specialized stores" cannot be indicated, because the code contains 3 digits, and the tax office will refuse to register changes, it is necessary to specify the types of activities by indicating codes containing 4 digits or more, namely:

OKVED code 47.51 Retail sale of textiles in specialized stores;

OKVED code 47.52 Retail sale of hardware, paints and varnishes and glass in specialized stores;

OKVED code OKVED code 47.52.1 Retail sale of hardware in specialized stores.

Step two: Preparation of documents for changing OKVED

In order to add new codes, you will need to fill out an application for registration of changes in the USRIP in form No. P24001, which contains only 4 sheets and does not require special knowledge and effort.

The application will need to indicate the full name, personal TIN, OGRNIP, new codes for additional types of activity, as well as the main one in case of its replacement, as well as codes to be excluded from the USRIP.

The state duty for registration is not charged, the application does not need to be stapled, it must be fastened with a regular paper clip.

Step three: Submission of documents to the tax office

It is possible to submit documents to the tax office in different ways, the filing requirements depend on the method of submission, applications must be submitted to the tax office at the address of registration.

• The personal way of submitting documents to the tax office is the most common and less expensive. In this case, in addition to the application for registration, it is not required to provide and prepare anything additionally.

• Submission of documents to the tax office by mail, in this case, notarization of the application by a notary will be required, the notary will certify your signature on the application and sew the application. Further, the finished application must be sent by registered mail with an inventory and notification. When submitting documents by mail, it is necessary to indicate the method of receiving documents in the application on the last page: 3 - send by mail, so that after successful registration, the finished documents will be sent back to your registration address, which will save you personal time. The average cost of notary services is 1,700 rubles, the cost of postage is 200 rubles.

• Provision of documents by a trustee, in this case, you will need to notarize the application and make a notarized power of attorney and one copy of the power of attorney, then the trustee will be able to submit documents for registration and receive them by proxy.

Step four: Documents receiving

Registration of changes in the tax is carried out within 5 working days, on the sixth working day ready-made documents are issued. In case of personal filing or filing through a trusted person, a receipt is issued on the receipt of documents, on the appointed date it is necessary to appear at the tax office and receive ready-made documents. In case of adding or changing OKVED codes, you will receive a new record sheet in the USRIP, which will contain information according to the registered changes.

When filling out an application on form P21001, an individual entrepreneur must indicate which lines of business he will be engaged in. To do this, in sheet A of the application for registration of an individual entrepreneur, enter codes for the types of activities of an individual entrepreneur.

Codes are digital designations of types of activity, they are selected from the OKVED classifier. For example, if an individual entrepreneur opens a beauty salon, then his OKVED codes will be:

• 96.02 Provision of services by hairdressers and beauty salons;
• 96.04 Sports and recreation activities;
• 96.09 Provision of other personal services n.e.c.

If in the course of activity the entrepreneur decided to engage in business areas that were not immediately indicated in the application for registration of an individual entrepreneur, then it is necessary to add OKVED codes. Suppose that a small shop selling professional cosmetics will be organized in a beauty salon, in this case it is necessary to inform the tax office about the addition of OKVED codes for individual entrepreneurs.

We have developed a step-by-step instruction for you on how to add OKVED codes for individual entrepreneurs in 2019. With its help, you can independently add new types of IP activities or exclude those that you no longer plan to engage in. Let's take a closer look at the steps for an individual entrepreneur to add new OKVED codes in 2019.

Step 1. Choose new OKVED codes

Please note that it is necessary to add OKVED codes for individual entrepreneurs in 2019 in accordance with the classifier OKVED-2 or OK 029-2014 (NACE Rev. 2). Other editions of OKVED ceased to be valid from January 1, 2017.

On our website you can pick up the current ones.

New OKVED codes must consist of at least 4 characters, and it is not necessary to indicate codes of 5 or 6 characters. For example, you open a clothing store, then you only need to enter the code 47.71. This group will also include codes such as 47.71.1, 47.71.2, 47.71.3, 47.71.4, etc. At the same time, specifying such codes separately will also not be a mistake.

If you encounter difficulties in selecting new OKVED codes for individual entrepreneurs, you can seek a free consultation from professional registrars.

Step 2. Decide which OKVED code will be your main one

The main OKVED code is the one by which you receive or plan to receive the maximum income. The tariffs for insurance of employees against occupational diseases and accidents at work depend on which OKVED code for individual entrepreneurs is the main one. Entrepreneurs-employers, when changing the main OKVED code, must submit to the FSS a certificate confirming the main type of activity. This must be done no later than April 15 following the results of the previous year. Individual entrepreneurs without employees do not submit such a certificate, even if their main type of activity has changed.

If your main activity has not changed, then only additional OKVED codes need to be entered in the application R24001.

Step 3. Fill out an application form P24001

Application P24001 is intended to change the information contained in the unified state register of individual entrepreneurs. A change in the types of activities of an entrepreneur is reflected in the USRIP, therefore, it is necessary to report a change in OKVED IP codes in the form P24001. The application has 9 pages, but not all of them need to be filled out.

The title page indicates the usual data of the entrepreneur: OGRNIP, TIN and full name. To enter new OKVED codes, page 1 of sheet “E” is intended, moreover, you can add both the main code and additional ones. In our example, only the option with the addition of additional OKVED codes is indicated, the main code does not change, therefore clause 1.1 is not filled out.

If you introduce a new main activity, then you must exclude the old main code. To do this, in addition to page 1 of sheet “E”, page 2 of sheet “E” must also be filled out. Here you also indicate additional OKVED codes that you want to exclude from the USRIP.

The last page is sheet G, where you need to indicate your phone number and email address. You do not need to sign the application in advance! If the entrepreneur himself submits the P24001 form, then he signs the application in the presence of the tax inspector. When notarized (if the application is submitted by mail or by proxy), the signature of the individual entrepreneur is certified by a notary.

Form P24001 can be filled out by hand in black ink or by computer in 18 point Courier New font, capital letters only. You do not need to staple the application, but you can fasten it with a paper clip.

Are you running your own business? We advise you to open a current account for non-cash payment of bills and acceptance of funds for the work performed. Especially now, many banks offer favorable conditions for opening and maintaining a current account.

Step 4. Submit documents to the registration authority

What documents are needed to add OKVED IP? If an entrepreneur personally reports changes to the registration documents, then you must have a passport and the completed application P24001 with you. A person submitting an application on behalf of an individual entrepreneur must, in addition, have a power of attorney to make changes to the USRIP. The state duty is not charged when changing OKVED codes for an individual entrepreneur, therefore, no payment document is needed in this case.

Documents must be submitted to the tax office that registered the IP. In large cities, these may be special registering IFTS, such as the 46th tax inspectorate in Moscow. You can also contact, which provides services for making changes to the EGRIP.

Please note: the deadline for submitting documents for changing the OKVED IP codes is only three business days from the moment you start working on new codes. The fine for late submission of an application is 5,000 rubles (Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

Step 5. Get a USRIP record sheet with new codes

Instead of an extract from the USRIP since 2014, the tax office issues a USRIP record sheet with new types of entrepreneurial activities. The date on which you or your authorized representative needs to come to the IFTS will be reported by the tax inspector; according to the law, five working days are allotted for registering a change in information about an entrepreneur.

If you chose “send by mail” as the method of receiving the document, then add a few more days to these days for the delivery of the letter to your address.

We hope that our instructions on how to add a type of activity for an individual entrepreneur will help you independently process the change in OKVED codes. To reduce the risk of change registration being denied, we recommend that you prepare Application P24001 at .

You can learn how to work with the document designer in the service from.

The state enshrines the right to entrepreneurial and other economic activities in Article 34 of the Constitution of the Russian Federation. Citizens and organizations independently choose the direction of entrepreneurial activity. In the registration form, with the help of codes, the main, additional and other types of activity are indicated.

OKVED: what it contains and where it is applied

OKVED (All-Russian classifier of types of economic activity) contains code designations for economic sectors. In 2018, OK 029–2014, or OKVED 2, is in force. In the classifier, areas of the economy, such as manufacturing, agriculture, construction, real estate transactions, and others, are represented by codes. The coding is adopted in statistics to reflect information about each economic unit and is used for management purposes.

A business representative, indicating the branches of the economy in the registration form, becomes a participant in the process of systematization and collection of information by classes and codes.

The class is characterized by common features, and the grouping into classes occurs on the basis of a single methodological approach. The classification allows:

• collect statistical indicators of each representative of entrepreneurship;
• present indicators on economic sectors and tax regimes;
• summarize information at the state level and by region.

Video: in simple words about classification

Systematization of businesses by codes and classes

The classifier contains 21 sections. Each section corresponds to the type of economy. Each species is divided into classes.

Table: sections of OKVED 2

Entries in the classifier are marked with decryption codes. The decoding of codes is aimed at ensuring that each user of OKVED 2 understands among the areas of the economy and accurately indicates the code of his business. The number of digits determines the structural affiliation and specifics of the business. For example, core activity 68.20 Renting and managing own or leased real estate is classified in subclass 68.2 Renting and managing own or leased real estate. Subclass 68.2 is included in class 68 Real estate transactions. Group 68.20 includes codes:

• 68.20.1 renting and managing own or leased residential real estate;
• 68.20.2 lease and management of own or leased non-residential immovable property.

The designation of the code structure is given in the table.

Table: OKVED 2 codes

Detailing OKVED 2

Compared to OKVED 2001, the OKVED 2 classifier contains more sections and nuances of division into types and classes. The decoding of codes takes into account the current areas of the economy and reflects the specifics of entrepreneurial activity. For example, if an entrepreneur indicates the code 68.20.1, then we are talking about renting residential real estate.

In the registration form, it is enough to indicate a code of four characters XX.XX without decryption.

Information about codes according to the All-Russian classifier of types of economic activity

Codes with decoding using the example of section L of OKVED 2 are presented in the photo gallery.

Photo gallery: OKVED 2, section L “Real estate activities”

Buying and selling own real estate renting and managing own or leased real estate activities of real estate agencies on a fee or contract basis management of real estate on a fee or contract basis

Sections of OKVED 2 with codes and decryption can be found.

Licenses, taxes and OKVED

A formal approach to specifying codes leads to difficulties in obtaining permits.

For example, the registration form contains the main code 47.73 Retail trade in medicines in specialized stores (pharmacies). A decision is made to obtain a license for the production of medicines. Production of medicines, OKVED code 21.20, refers to licensed activities (FZ No. 99-FZ of May 4, 2011). The licensing authority will refuse a license in the absence of code 21.20.

Entrepreneurs enjoy tax preferences under the main OKVED code.

Entrepreneurs on the simplified taxation system (STS) by decision of the local authorities are set to a zero rate if the OKVED codes correspond to the production, social, scientific fields (Article 346.20 of the Tax Code of the Russian Federation).

How the codes and the choice of taxation regime are connected can be seen in the example.

The entrepreneur plans to sell books. For the sale of books in the store, the code 47.61 is provided. The code 47.91 applies to the sale of books via the Internet. The sale of books on the Internet is carried out on the simplified tax system. Selling books in a store is allowed under the simplified tax system and UTII (Single tax on imputed income).

Table: tax regime and OKVED code

Compulsory social insurance and OKVED

Insurance premium rates depend on the main OKVED code specified during registration. The insurance fund determines the risk class and premium amount by the code.

For example, retail via the Internet, code 47.91, belongs to the first class of risk, the rate is 0.2%. Mining and enrichment of coal and anthracite, code 05.10, belongs to class 32, the rate is 8.1%.

For organizations and entrepreneurs on the simplified tax system with an income of up to 79 million rubles, whose main activity code for OKVED refers to the social sphere and production, in 2018 an insurance premium rate of 20% is applied. This applies in particular to entrepreneurs engaged in:

• food production - OKVED 10 (10.1–10.9);
• clothing production - OKVED 14 (14.1–14.3);
• repair of machinery and equipment - OKVED 33 (33.1–33.2);
• fitness activities (“activities of fitness centers”) - OKVED 93.13, etc.

According to paragraph 6 of Article 427 of the Tax Code of the Russian Federation, the type of economic activity is recognized as the main type of economic activity, provided that the share of income from the sale of products and services rendered for it is at least 70% of the total income.

You can find out if your type of activity is “preferential”.

Table: IP insurance premium rates for the simplified tax system

OKVED 2: the procedure for entry into force and replacement of codes

In 2018, OKVED 2, or classifier OK 029–2014, is in force.

It was planned that OK 029–2014 would be applied from 01/01/2015. But the tax authorities were not technically prepared for the transition to OK 029–2014. The date of entry into force was postponed to 01/01/2016, and then to 01/01/2017. On 06/16/2016, the Ministry of Justice of the Russian Federation registered the order of the Federal Tax Service regarding the transition to OKVED 2. OKVED 2 entered into force on 07/11/2016.

the order of the Federal Tax Service was registered with the Ministry of Justice of the Russian Federation on June 16, 2016

OKVED 2 replaced the 2001 classifier. Entrepreneurs and organizations registered before 07/11/2016 do not need to contact the tax office to replace the codes. The tax authorities will independently transfer all business entities to OKVED 2.

OKVED 2 applies to individual entrepreneurs and organizations. The procedure for registering a business begins with the formulation of the type of activity. An accurate indication of business areas according to OKVED 2 allows you to receive state support in the field of small business, reduce the burden of payments to the treasury, and issue the necessary licenses.