Trade via the Internet OKVED with decryption. OKVED code set - online store, online trading

  • 07.01.2021

What OKVED codes to choose for an online store?

At legal registration your online store, you need to specify the activities of your company. These codes are taken from the All-Russian Species Classifier economic activity.

The main code is:
47.91 - Retail trade by mail or via the Internet information and communication network.

47.99 Other retail trade outside shops, stalls, markets
62.09 Other activities related to the use computer science and information technology

You can also choose additional codes that you think may be useful to you in the future. For example, for an online store of Chinese tea, you can use OKVED 47.29.35 "Retail trade in tea, coffee, cocoa in specialized stores", for an online store of women's cosmetics it would be nice to additionally indicate 47.75 "Retail trade in cosmetic and personal hygiene products in specialized stores”, and for an online clothing store, code 47.71 “Retail clothing in specialized stores”. It makes sense to indicate all these codes if you are going to sell your goods through offline retail outlets.

If possible, try to provide for all the types of activities you need and indicate them when registering an enterprise. In the event that in the future you want to expand the range of goods you sell or services you provide, you can always make the necessary changes to this list.

You must enter at least four characters.

You can download the form from our website

The problem of choice: individual entrepreneur or LLC for an online store

All online retailers face this question when opening their first business, because it is simply necessary to conclude contracts with suppliers and organize the first deliveries. Absorption of information from the Internet begins, calls to friends-lawyers. As a result, a heap of information, and what to do is not always clear.

O yourself legal form for online stores in Russia have not yet been invented. In this regard, the choice is not great, individual entrepreneur or LLC (I hope those who want to open joint-stock company no share registration procedure).
You can see the table - "?"

Taxation system for an online store

The best option for starting an online store is the simplified taxation system (USNO). Next, you need to select the tax rate, with the USNO there can be 2 of them:

  • income (6% of total income received for the year)
  • income-expenses (15% of the difference between income and expenses)

The choice is quite simple, if you are going to trade a high margin product, choose the first option, if low margin - the second. If you are not going to spend more on anything other than goods - the first option, if you plan to invest well in advertising, rent an office, hire employees - the second. Everyone for himself can figure out which option suits him best.

Example:

We sell snowboards, buy for 2000, sell for 10,000. When choosing the first option, the tax will be 600 rubles, with the second option - 1200 rubles. BUT if we sold only one snowboard for the whole month and paid 6,000 rubles for office rent, the tax will be 300 rubles when choosing the second option. This is a very rough calculation, without taking into account various deductions, BUT this is quite enough to understand the meaning.

Do I need a checking account for an online store?

If you settled on an LLC, then it is mandatory to open a current account, and a seal is also required. If you have chosen an individual entrepreneur, you can not open a current account and not have a seal, however, without a current account it will be difficult for you to receive funds for paid orders. In this regard, the recommendation is to still spend a little time, go to the bank, conclude an agreement on cash management services, open an account.

Legal address for the online store

The legal address of an individual entrepreneur is the address of the place of residence (stamp in the passport). The legal address of an LLC is usually provided by the landlord when renting an office. As a rule, beginner online retailers do not have offices, companies offering to rent can come to your aid legal addresses for a moderate fee.

Who will design the online store?

If you want to save money at the first stage, you will have to do everything yourself. It is not so difficult to take the necessary set of documents, fill it out, certify it with a notary, take everything to the tax office, then go to all extra-budgetary funds and register.

If you want to save time and money, you can contact one of the companies that provide registration services legal entities and IP. For a modest fee, they will do all the work for you and also make the print. Here the choice is yours. We tried on our own and attracted companies, with companies it is easier and faster.

What to do with a pile of documents?

After you register as an individual entrepreneur or LLC, you will have several papers in your hands indicating the opening of a new business. So, what is next?

Next, you need to keep accounts and submit the necessary reports. For the very beginning, when the number of transactions is small enough, you can use services on the Internet, such as "My Business" or analogues. Further - it is better to hire your accountant (to start coming).

P.S. Many online businessmen who create their first online stores do not process the necessary documents at the first stage. The logic is simple - if there are no sales, there will be no signs of entrepreneurship, there is no need to pay taxes or register Required documents. Sales will go - we will think. If we talk about our experience, then we went the same way. At first there was an idea, then a website, then the first sales, and only then did they start thinking about registration and choosing a legal form. The advantages of this option are that you do not “steam” on all “paper” issues, you are only engaged in sales. The head is filled only with questions of the first sales. Cons - moral discomfort). Decide which way to go for you: what is more important for you - to get the first sales and organize uninterrupted deliveries and then do everything or spend a lot of time in the absence of sales. What if they don’t exist at all, what if you chose a “dead niche”?

When selling goods through the Internet, do I need to open new OKVED, and how to keep records?

Internet trading. OKVED and accounting for online commerce.

Question: When selling goods through the Internet site, is it necessary to open a new OKVED, and the method of accounting. Organization on OSN.

Answer: For this type of activity, it will be necessary to add the following code from the OKVED Classifier:

47.91 - Retail trade by mail or via the Internet information and communication network.

The very procedure for accounting and tax accounting for the sale of goods via the Internet will not change. It will be the same as with other options for the wholesale trade of goods on OSNO.

In this case, some organizational nuances may arise, for example, associated with cash settlements and the use of cash registers, when settlements are made remotely, with the buyer upon delivery of goods to him by courier. For information on how to organize work with KKM in this case, you can see the link

Rationale

Legal framework OK 029-2014 (NACE Rev. 2) All-Russian classifier types of economic activity (OKVED 2)

47.91 - Retail sale by mail or via the information and communication network Internet

This grouping includes:

Retail trade, by ordering goods by mail or via the Internet information and communication network, i.e. such trading activity, when the buyer makes a choice of goods according to advertisements, catalogs, information on Internet pages, samples or any other type of advertising and carries out its order by mail, telephone or via the Internet information and communication network (usually using special means provided on the website)

Purchased products can be directly downloaded from the Internet information and communication network or directly delivered to the buyer

This grouping includes:

Retail sale of a wide range of goods by mail order;

Retail trade in a wide range of goods by ordering via the Internet information and communication network

This grouping also includes:

Direct sales of goods on television, radio and telephone;

Provision of Internet auction services

47.91.1 - Retail mail order

47.91.2 - Retail trade carried out directly with the help of the Internet information and communication network

47.91.3 - Retail sales via Internet auctions

47.91.4 - Retail sales carried out directly by means of television, radio, telephone

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

Minimization of expenses is achieved by the absence of expenses for renting premises for a store, maintaining a large staff, and having a solid inventory. And this is 70% of the cost of a businessman for the operation of an ordinary store ...
So what system of taxation to use? For ordinary retail trade, UTII, PSN, OSNO or USN can be used. Let's consider each of them.

For retail sales for cash, it is mandatory to use cash register equipment. When delivering goods to the buyer's home and paying in cash, the courier must print and issue a cash receipt. To do this, he must have a portable cash register. Printing checks in advance is illegal.

Decoding of OKVED codes of the State Statistics Committee of 2019-2019

Old 52.48.23 Retail sale of sporting goods, fishing equipment, camping equipment, boats and bicycles
New 47.64 Retail sale of sports equipment and sports goods in specialized stores

Old 52.44.4 Retail sale of drapes, net curtains and other household articles of textile materials
New 47.53.2 Retail sale of curtains, net curtains in specialized stores

Retail Okvad

Resale (sale without conversion) of new and used goods for personal or household use, or use by shops, department stores, stalls, postal businesses, door-to-door deliveries, merchants, consumer cooperatives etc. Retail trade is classified primarily by type trade enterprises (retail in department stores - groupings from 47.1 to 47.7, retail trade outside stores - groupings from 47.8 to 47.9). Retailing in general goods stores includes: retail sales second-hand goods (group 47.79). For retail sales in department stores, a further distinction is made between retail sales in specialized stores (groups 47.2 to 47.7) and retail sales in non-specialized stores (group 47.1). The above groupings are further subdivided according to the range of products sold. Sales other than general stores are subdivided according to the form of trade, such as retail sale in stalls and markets (group 47.8) and other retail sales not through general stores, such as mail order, door-to-door, vending machines, etc. d. (Group 47.9). The range of goods in this grouping is limited to goods commonly referred to as consumer goods or retail goods. Therefore, goods not normally sold in retail trade, such as cereal grains, ores, industrial equipment etc. not included in this group

Retail sale of merchandise such as personal computers, stationery, paint, or wood, although these products may not be applicable for personal or household use. Traditional processing of goods in trade does not affect the essential characteristics of goods and may include, for example, only their sorting, separating, mixing and packaging.

Set of OKVED codes - online store, online trading

OKVED codes allow you to choose the appropriate taxation system. For retail trade, these are OSNO (general), STS (simplified) and UTII (single tax on imputed income). OSNO is set automatically if there is no application for the transition to another system. The tax is 20% of the profit, there is VAT. The application is written at registration or immediately after the paperwork.

Types of activity are prescribed in the application on the sheet "Information on OKVED codes" during registration individual entrepreneur in the Federal Tax Service. For legal entities, the types of activities must be reflected in the charter. All these data are reflected in the USRIP and USRLE. It is important to choose such codes so that you can use them to maintain one taxation system. Only one is chosen as the leader.

OKVED-2 codes with a decryption of 2019 for individual entrepreneurs and LLCs

The company needs to add new codes if they were not specified in the Articles of Association. At the same time, the addition of a new OKVED code entails changes in the Charter, which also need to be recorded in the tax office. For LLC, when introducing new classes of activity, a state fee is provided.

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you specify the provision of services as an additional class security company, then they must have a license for this type of activity. Otherwise, you have no right to engage in it.

OKVED codes for online store 2019

Economic codes must be selected according to a fresh classifier. To date, this is the OKVED 2 classifier, which has been in force since July 2016. The old classifier that operated before him was already pretty outdated and did not correspond to modern realities. You can find a complete list of codes on the Internet, there are a lot of such sites. For example, here is a convenient site: http://www.buxprofi.ru/spravochnik/okved-2

If you engage in activities that are not included in your list of codes when registering an IP, then you will face a fine of 5,000 rubles. The fine is certainly not big, but still nice. Therefore, we advise you to indicate as many codes as possible at the stage of registering an IP.

OKVED: retail sale of non-food products

  • household items, including textiles;
  • clothes;
  • underwear;
  • fur products;
  • accessories, headwear;
  • headdresses made of leather;
  • shoes;
  • footwear from any material;
  • household electrical goods;
  • household appliances, as well as sewing machines;
  • radio and television equipment;
  • photographic and optical equipment;
  • electric heaters;
  • electrical household appliances.

Section G contains retail and wholesale trade without transformation of goods of any kind, as well as services that accompany the sale of goods. Trade in this case is the final stage of product distribution. Also included in this group is the repair of cars and motorcycles. It should be noted that sales without conversion are standard activities such as classification of goods, sorting, ordering, mixing, bottling, repackaging of bulk in small batches, storage of frozen or chilled products.

Okvad Retail 2019

Hello! Please tell me what code of the main type of activity of OKVED should be indicated and what additional types of activity? We are going to open an individual entrepreneur and sell building materials, floor coverings and other related building materials through specialized outlets Wholesale and Retail. Thanks in advance!

So, applying OKVED 47.11, the entrepreneur, first of all, officially declares his intention to engage in retail trade. The subsequent decoding of this code makes it clear where and what this entrepreneur will trade, which is very important.but, both for controlling and for statistical state bodies.

Wholesale of fishing goods OKVED 2019

Sublease activities, leasing of immovable residential or non-residential property leased by someone should be identified by OKVED codes Activities of representative offices of foreign and Russian legal entities. The activities of representative offices of foreign and Russian legal entities should be identified, depending on the types of activities established founding documents, usually with the following codes: Signaling and communication activities. Forestry activities, including rural forestry, should be identified by OKVED codes General contractor activities in construction. The activity of a general contractor in construction is identified by the code Mushroom Processing Activity. Mushroom processing activity is identified by the code Antler collection activity.

For newly created individual entrepreneurs, now the first year on the Premium tariff is free of charge. Repair of household appliances, as well as the removal of household appliances from the residents of the city, repair and sale. I want to open an online store of goods for confectioners, such as: What codes should I choose for an online store and for a regular store. Please help me which OKVD code to choose if we want to open retail. What code is suitable for opening a non-specialized store of church and religious utensils, scarves, vestments, candles, wooden corners for icons and other church items. Olga, a code is suitable for sales via the Internet. What other goods will be sold in it, except for religious ones? Julia, codes may suit you: I am an artist, I want to sell my works and works of friends paintings, decorative trays, painted vases and other trifles. There is no room for a shop. Activities for the implementation of direct sales of fuel with delivery to the customer's address. Out-of-store retail auction activities, excluding online auction sales.

OKVED codes for an online store

The cardinal difference between an LLC and an individual entrepreneur is that in the event of a property penalty on an individual entrepreneur, all of its property is affected, while the founders of an LLC are liable only within their share of the founding capital.

  • It should be borne in mind that, according to Decree 612 of September 27, 2007, the rules for the sale of goods by remote method are established. Before you open a store, you should definitely familiarize yourself with them.
    This regulation regulates the interaction between sellers and buyers. From the text of the resolution, you can find out what obligations the seller has and what rights the buyer is vested with.
  • In addition, be sure to read the law on consumer protection. This law details the rights and obligations of sellers and buyers.
    In addition, a detailed study of consumer protection law will help to avoid problems with the law and conflict situations with buyers. The law contains information about what terms exist for the exchange and return various categories goods of proper and inadequate quality, what legal rights the buyer can present to the seller.
  • It is also recommended to write a request to tax office at the place of registration and find out what taxes will need to be paid and with what frequency.
26 Jun 2018 309

Information technologies are very quickly being introduced into the life of mankind and it would be foolish for people with an entrepreneurial streak not to use these technologies for their own benefit and profit. Organization of business processes through Information Technology must also undergo legal registration, during which, the entrepreneur will definitely have to face the indication of the OKVED code. In this case, it will be OKVED 47.91, but it also has its own nuances.

What's Included

This type entrepreneurial activity is gaining popularity all the time, because it is convenient not only for the entrepreneur himself, who in this case does not have to deal with renting a store and hiring staff, but also for buyers who can fully view the assortment right at home, in a comfortable position. The buyer has the right to consider reviews, conduct an analysis, as well as the opportunity to visit the site thirty times and make sure that he really needs this product.

But not only the sale of goods and services via the Internet is included in this category. It also includes the organization of the entrepreneurial process using catalogs, advertising booklets, when the customer receives catalogs and booklets by mail, sales made through television, radio, etc.

And for each separate species implementation process will use its own clarifying classification mark, indicated after the main four digits of the code. For better understanding. Worth Considering decoding OKVED 47.91.

Detailed transcript

The above code is just a trade code, as evidenced by its belonging to section G in the classifier. This section fully combined retail and wholesale sales processes.

  • The first part of code 47 indicates that we are dealing specifically with retail.
  • 9 - a clarifying value in the form of the number nine, makes it clear that the trading process is carried out regardless of the market, without the use of tents or shops.
  • 91 - full code, gives an idea that trading is carried out using mail or the Internet.
  • Additional clarifying values ​​can fully explain exactly how the trading process takes place: 47.91.1 is used when trading by mail, OKVED 47.91.2 is used for trading on the Internet, 47.91.3 implies the implementation on an Internet auction, 47.91.4 is indicated if trade through television or radio.

So, for an entrepreneur who has decided to bypass all the problems associated with renting space and organizing the sales process, including hiring sellers, online retailing is perfect. OKVED code 47.91.2, the decoding of which is exactly this, will need to be indicated in the documents that will be submitted for registration to the tax authorities. If the entrepreneur indicates in the documents 47.91, then this automatically implies the possibility of using all communication channels.