Code of purchased products according to OKVED 2. All-Russian classifier of types of economic activity. Section k. financial and insurance activities

OKVED2 currently in force on the territory of the Russian Federation - entered into force on February 1, 2014. OKVED2 was adopted by the Order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 No. 14-st. When registering, a legal entity or an individual entrepreneur independently determines the types of activities of the organization, according to the All-Russian classifier of types economic activity. According to the legislation of the Russian Federation, organizations are required to notify the registration authority of all changes in their activities. Current OKVED organizations are contained in the registers of the Unified State Register of Legal Entities / EGRIP and are also available on our portal. OKVED is one of the important elements when checking a counterparty. Activities must match the actual activities of the company. Non-coincidence of OKVED with the activities of the organization, the presence of a large number of specified OKVED with completely different types activities, may be one of the factors determining the company - "one-day".

On the ZACHESTNYYBUSINESS portal, you can find out for free new OKVED of Legal entities and Individual Entrepreneurs, get the full data of the Unified State Register of Legal Entities / EGRIP.

The data on the portal is updated daily and synchronized with the nalog.ru service of the Federal Tax Service of the Russian Federation*.

You can search and check OKVED for free by TIN / OGRN / OKPO / Company name.

Use the search bar to search:

Please note: in connection with the entry into force of the new OKVED2, from January 1, 2017, the previous editions of OKVED were canceled. The Federal Tax Service of the Russian Federation, without the participation of legal entities and individual entrepreneurs, ensured the introduction of appropriate changes on the types of economic activity in the Unified State Register of Legal Entities and the EGRIP. Thus, it is not required to independently bring into line with OKVED-2 OK 029-2014 (NACE Rev. 2) information on the types of economic activities of legal entities and individual entrepreneurs entered in the USRLE and EGRIP before July 11, 2016.

OKVED2
Approved and put into effect by the Order of Rosstandart dated January 31, 2014 N 14-st Since February 1, 2014, OK 029-2014 (OKVED 2) is in force. OKVED 2017 includes a list of classification groups of types of economic activity and their descriptions. The OKVED code consists of two to six digital characters, and is structured as follows:
. XX. - Class;
. XX.X - subclass;
. XX.XX - group;
. XX.XX.X - subgroup;
. XX.XX.XX - view.

A transcript of OKVED can be obtained on the website of the Federal Tax Service of the Russian Federation.

We wish you fruitful, comfortable work on the portal, using the OKVED2 search Legal entities and individual entrepreneurs!
Your HONEST BUSINESS.RF.

* Unified State Register of Legal Entities/ EGRIP are open and provided on the basis of clause 1, article 6 federal law dated 08.08.2001 No. 129-FZ “On state registration legal entities and Individual Entrepreneurs”: Information and documents contained in state registers are open and publicly available, with the exception of information to which access is limited, namely information about documents proving the identity of an individual.

All-Russian classifier types of economic activity determines the codes for the functioning of entities entrepreneurial activity that produce and sell products, as well as provide services.

Types and scope of their application

Until the beginning of 2017, there were three classifiers of economic activity in Russia, each of which is characterized by the use of certain characteristics of a business entity and the prevailing business circumstances.

OK 029-2001 was put into operation in 2000. Its application is relevant when conducting legal events between subjects.

OK 029-2007 is used in a narrow-profile direction related to the collection of statistical information by state organizations. This version of the classifier is not used by commercial companies.

OK 029-2014 functions at the level of the first version of the document. The legislation does not regulate the standards that determine when and which version must be applied to a business entity.

It was determined by default by government authorities that companies should keep records of their economic activity according to the classifier according to which the registration procedure with the Tax Service was implemented. At the same time, there are no obligations to re-register activity codes for their new edition.

OKVED (OK 029-2014 (NACE rev. 2)) applies:

• when drawing up documentation regarding the registration of legal relations between subagents;
• when carrying out registration actions in the Federal Tax Service;
• in the formation of accounting, statistical and tax reporting.

Regulatory legal acts allow and encourage the conduct of several areas of activity by business entities.

Therefore, when operating in several directions, companies have the same number of codes. One of them is the main one, and the rest are additional ones.

How to make changes

The OKVED code is fixed in all registration, constituent and statutory documents. Therefore, when changing the type of activity, the business entity must make corrective amendments to all company documentation.

All organizations of authorized bodies have a special application form for amending the document. The event must begin with changes to the statutory and constituent documentation, and only upon completion should an application be submitted to the Tax Service, to the Fund Social Security and in statistics.

Correction of information, which is reflected in the documents of authorized bodies, is possible only if providing:

• passports and identification number business manager;
• an extract from the register, drawn up no later than a month before applying to the organization;
• constituent and statutory documentation;
• certificates of state registration;
• decisions about intent to adjust activities;
• payment receipts state duty for conducting a legal transaction related to making changes to the registry.

Carrying out registration actions

After making a decision on doing business in the field of business, it is necessary to determine the planned type of management and compare it with the data of the latest version of the classifier.

When opening a legal entity or individual entrepreneurship it is necessary to go through the identification procedure in the Tax Service in order to complete the activities related to the legalization of business.

To do this, in a special form, you need to reflect information about the new company indicating OKVED. An encoding incorrectly reflected in the documentation may be reason for refusal in tax registration due to the discrepancy between the declared economic activity and the actual result.

With a successful registration, despite the incompetent filling of the section indicating the form codes, it is necessary to expect increased attention to the functioning of the company from the authorized bodies, which may end with the accrual of penalties for providing false information during the next checks.

When submitting an application for registration to the Tax Service, indicating in it the type of activity belonging to the category that requires confirmation of the possibility of its implementation, without documents confirming this fact, the entrepreneur will be denied registration.

The law provides for certain legal relations between companies and the Social Insurance Fund. When registering with an organization, as well as when exchanging information related to insurance issues, it is imperative to indicate all valid company codes.

Reporting codes

Entrepreneurial activity of the entity is located in direct connection not only with partners, but also with all authorized bodies, cooperation with which implies the presence feedback in the form of reporting on the process and results of business activities.

In approved reporting forms in order to identify the economic profile of a legal entity or individual entrepreneur a section of codes of the classifier of types of economic activity is provided.

Sample

The structure of OKVED is identical to similar European classifiers, the decoding of which allows you to find out extended information about the enterprise.

The structure of the code should be considered from the first digit from left to right, each of which specifies the characteristic of the previous value.

1. General type of activity.
2. Feature of the segment in the economy Russian Federation.
3. Business profiling.
4. Type of product or service provided.

To find the code corresponding to economic activity in the classifier, necessary:

1. Determine the main type of activity and find the corresponding section in the document, the identification of which is carried out in Latin letters. It is worth noting that each of them classifies a specific field of activity.
2. Select the appropriate group that determines the direction of the field of activity.
3. Definition of a subgroup identifying the type of product produced or service provided.

The legislation of the Russian Federation does not provide for prohibitions regarding the indication of types of activities in which the company is not currently engaged. However, they should be designated as additional codes.

If problems arise with the identification of the separation of the main and additional codes, one should rely on the percentage of profit received from each type of activity.

Not all types of economic activity are available for free implementation. Some of them require licenses and work permits. Therefore, the correct indication of the code of economic activity of a business entity allows for a prompt check by the authorized bodies of the entity for the legality of the business.

You can learn more about the use of the classifier in registering an LLC or an individual entrepreneur in this video.

This section includes:

• physical and/or chemical processing of materials, substances or components to transform them into new products, although this cannot be used as a single universal criterion to define production (see "recycling" below)

Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.

The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of what machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste collection and disposal, pollution elimination activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, the repair of computers, household appliances is classified in group 95 (repair of computers, personal and household items), while the repair of automobiles is described in group 45 (wholesale and retail trade and repair vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20

Note - the boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually it's completely new products. However, the definition of what constitutes a new product can be somewhat subjective.

Processing implies the following types of activities involved in production and defined in this classifier:

• processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20
• pasteurization and bottling of milk, see 10.51
• dressing of leather, see 15.11
• sawing and planing of wood; wood impregnation, see 16.10
• printing and related activities, see 18.1
• tire retreading, see 22.11
• - manufacture of ready-to-use concrete mixtures, see 23.63
• electroplating, plating and heat treatment of metal, see 25.61
• mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10

There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.
These include:

• logging classified in section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• training food products for immediate consumption on premises, classified in group 56 (activities of undertakings Catering and bars)
• beneficiation of ores and other minerals classified in Section B (MINING)
• construction and assembly work performed on construction sites classified in section F (CONSTRUCTION)
• breaking down large lots of goods into smaller groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic drinks or chemicals
• solid waste sorting
• mixing colors according to customer's order
• cutting of metals according to the customer's order
• explanations of various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

Each entrepreneur, when registering an individual entrepreneur or legal entity, is faced with such a concept as OKVED codes. In our today's publication, we will consider this concept, offer the reader the OKVED codes of 2020 with a breakdown by type of activity, talk about the changes that have taken place in this area, and offer an algorithm for self-selection of economic activity codes.

By order of the Federal Agency for Technical Regulation and Metrology dated January 31, 2014 No. 14-st, the All-Russian Classification of Economic Activities (OKVED 2) OK 029-2014 (NACE rev. 2) was adopted. OKVED is a list of codes related to a certain type of activity in the field of trade, provision of services, production, extraction natural resources etc.

On July 1, 2016, the previously valid OKVED ceased to be valid, giving way to the new classifier OKVED 2014 (OK 029-2014), which Rosstandart approved by its order No. 14-ST on January 31, 2014. But at that time, until December 31, 2015, the OKVED classifier of 2001 was in effect. All individuals who registered individual entrepreneurs and legal entities before 07/11/2016 should choose from this directory.

When registering an individual entrepreneur or legal entity from 07/11/2016, you must use OKVED 2. You can download OKVED 2020 codes with a breakdown by type of activity at this link:

The introduction of the new OKVED directory is dictated by the fact that business development goes beyond the types of activities indicated in the previous directory. The new OKVED 2 provides more precise and capacious names for types of business activities.

What to do with IP with OKVED from the old directory?

Tax services independently recode your OKVED codes specified during registration of an individual entrepreneur or when making changes. Further, organizations and individual entrepreneurs will only have to request an extract from the Unified State Register of Legal Entities (for legal entities) or from the EGRIP (for individual entrepreneurs). The extracts will already contain codes in accordance with the OKVED reference book OK 029-2014 (NACE rev. 2).

You will need to check the consistency of the new codes with the economic activities carried out.

How to determine the OKVED code for your activities in 2020?

If you want to independently determine which OKVED code from the new OKVED reference book OK 029-2014 (NACE rev. 2) corresponds to your previously valid code, you need to go to the website of the Ministry of Economic Development of the Russian Federation at this link.

Then go to the “activity” section, select the subsection “All-Russian classifiers assigned to the Ministry of Economic Development of Russia”, and at the bottom of the page you will see transition keys.

Another way to find out new code OKVED - order an extract from the USRIP through the website of the Federal Tax Service. The resulting extract will indicate the new OKVED codes for 2020. This option has been in place since January 2017.

What is the OKVED classifier for?

OKVED codes solve the following tasks:

• simplify the classification of activities and encode data about them;
• allow collecting and structuring statistical information for each type of business activity for further analysis;
• allow you to determine the possibility of an individual entrepreneur or legal entity working on a particular tax regime, to identify the need for him to obtain additional permits, pay various fees.

The 2020 OKVED classifier consists of sections divided into classes containing detailed transcripts of each type of activity.

Sections have alphabetic codes of the Latin alphabet. Classifier entries may include explanations: what section - grouping - activity, what is included and what is not included.

The OKVED classifier for 2020 contains records of all groupings of types of economic activity, presented hierarchically. To identify groupings, each classifier entry has a code designation consisting of numbers (from two to six) with a sequential coding method. Between the second and third, between the fourth and fifth digits, dots are placed, indicating nesting levels and added to match the code entries.

The classifier structure looks like this:

• XX - class;
• XX.X - subclass;
• XX.XX - group;
• XX.XX.X - subgroup;
• XX.XX.XX - view.

Obtaining OKVED codes

An individual entrepreneur or legal entity independently chooses the appropriate OKVED code from the classifier during the state registration process. The number of codes is not limited. Moreover, at any time of further activity, you can add new codes.

In the process of registering a legal entity or individual entrepreneur, it is necessary to indicate the type of activity, indicated by at least 4 code characters. That is, it is allowed to specify only a group of activities. Specifying only a class or subclass of activities is not allowed.

In the event of a change in the type of activity, it is necessary to change the OKVED codes. To do this, you must submit an application to the Federal Tax Service. We hope that the information presented on this page and the OKVED 2020 codes with a breakdown by type of activity will be useful to you.

The material has been edited in accordance with the changes in legislation that are relevant as of 09/27/2019

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03May

Hello! In this article you will find the new OKVED 2 codes and we will tell you how to choose the right codes for your activities.

Today you will learn:

• List of current OKVED-2;
• How does OKVED depend on;
• What difficulties may arise as a result of choosing one or another code.

New OKVED-2 codes for 2019

Download OKVED 2 in different formats:

• Download

• Download

The differences between the new and old OKVED are significant. Therefore, to register a business, use only new codes!

For what purposes are OKVED codes required?

The area that you eventually choose will be directly related to OKVED codes. The latter represent a generally accepted classification of activities and IP.

OKVED performs the following functions:

• Separation of types of permitted activities;
• Encoding the names of the sphere (this is necessary for convenience: you do not need to write / print long sentences every time, you can use a set of numbers);
• The specifics of the components of each area (you can choose the main area - trade, and sell shoes or, for example, hats).

Having studied the classifier, you can determine:

• In what form does the company exist (IP, etc.);
• Type of ownership;
• The structure of business entities (in terms of subordination to higher departments).

At the same time, OKVED does not let you know whether this company is commercial or not, internal or foreign trade she is doing. The entire database of available codes is contained in the edition of the classifier with the name OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

These names are valid from January 1, 2017. The document will respond to frequently asked question: “How to find out OKVED for individual entrepreneurs”, because it contains all the information on encodings.

Where can I meet OKVED

OKVED codes can often be seen in everyday life.

They are found in:

• Various regulations;
• Register of all legal entities and individual entrepreneurs (the database is maintained here existing firms in the country);
• Documents of international format;
• The founding documents of the company;
• Documents accompanying the activities of the company (with and OKVED it will be required for the database of the register of companies, it is also necessary when changing or deleting codes associated with a change in activity).

What is OKVED

The code consists of a sequence of 6 digits, each subsequent of which specifies the previous one. The numbers in the OKVED classifier are separated by dots.

The code structure can be represented as follows:

• XX - class or section (the broadest concept, including all other activities);
• XX.X - a subcategory of a class or a subclass (a narrower concept);
• XX.XX – activity type group;
• XX.XX.X - subgroup;
• XX.XX.XX - type (the narrowest value in the code, which designates one specific type of permitted activity).

In total, there are 21 sections and 99 clarifying classes and types with detailed description type of economic activity. In the tax it is enough to indicate only the first four digits, that is, XX.XX. This will be enough for the normal functioning of the company. In other words, you will be able to work in narrower areas of the selected section.

If you choose the narrowest type (the sixth digit of the classifier), then in the future you may encounter trips to the tax office to make changes to the register. After all, the business is developing, and at some point you will want to expand its boundaries.

The tax application contains a form for adding OKVED. An individual entrepreneur can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you can take an additional form and indicate the missing types on it.

The most common OKVED-2 codes among individual entrepreneurs

An individual entrepreneur has the right to choose the types of OKVED for his IP from a wide list.

Most IPs are registered in the following industries:

• Providing advice (for example, providing services in the field of commerce - OKVED 70.22);
• Designer services on the Internet (code 62.01 gives the right to develop the site infrastructure);
• Translation of texts (code 74.30 will allow you to do both written and oral translation);
• Advertising (using OKVED 73.11 you can develop advertising agency);
• (class 68.20.1 is required for those who rent their own apartment);
• Real estate services (coding 68.31 is intended for real estate agencies);
• Programming (OKVED 62.02.1 is used by designers of computer systems);
• Repair of computers (class 95.11 is associated with the repair of computers, ATMs, automatic machines);
• (OKVED 2 with coding 63.11 allows you to provide services for posting information);
• (class 52.63 allows trading outside the store);
• (OKVED 51.61.2 opens up opportunities for trading via the Internet);
• Astrology (code 96.09).

Basic OKVED and their classes

When choosing codes, it is important to decide on the main and additional ones. The choice of the main OKVED determines all further activities of your company. If you indicate the section that actually does not correspond to the direction of the enterprise, then tax checks and the imposition of large fines are possible.

The choice of the main section largely determines the system of insurance premiums, and must also comply with the applicable taxation system. You can specify in the registration documents only the main section without specifying classes. However, this can lead to difficulties in the future.

If you want to expand the boundaries of your business and engage in additional activities, then this will need to be pre-agreed with the tax service. You will need to draw up an application for the addition of existing codes.

Taxation and OKVED

Preferential tax regimes ( , or ) have restrictions on the type of economic activity. This means that not every type of business line is suitable for all types of taxation.

By choosing a section of codes that is incompatible with your activity, you risk own business, since there will be no tax concessions in your direction.

In this case, you will either have to change the current tax system, or abandon the chosen activity and take up another one. For example, the simplified tax system does not allow the opening of an insurance company, mining or the production of excisable goods.

Applying the ESHN, you cannot engage in activities that are not related to agriculture and fishing. The list of directions for the patent system and the simplified one is very limited.

Allows you to engage in all types of activities. True, deductions to the budget in this case will be the largest.

For example, a patent (PSN) allows you to choose one of the following activities included in OKVED 2:

• Installation of windows and others.

USN gives the right to operate:

OKVED codes for UTII include the following areas:

• plumbing activities;
• Transport services;
• Commission shop;
• OKVED for retail products.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of contributions to insurance funds. The amount itself is not taken into account when calculating the amount of the contribution. But the view is important.

There are certain degrees of risks that the insurance fund uses in relation to a particular type of activity. The higher the risk, the more you will have to pay. That is, if the chosen direction of business can bring some kind of danger to your employees, then in accordance with the probability of occurrence of accidents, the fund assigns the amount of the contribution.

In total, 32 sections of economic activity have been developed by types of risk for employees. The higher the level of possible injury, the higher the fee payment rate. The minimum rate that you can pay is 0.2%, and the maximum is 8.5%.

You need to report to the insurance fund on the activities that you carried out in the previous year. This information must be submitted no later than April 15.

Such a process is connected with the choice of tariff and the appointment of the amount of contributions. This rule applies only to legal entities. Individual entrepreneurs need to confirm the codes only if the main section is changed.

If you do not send the information in a timely manner, the tax office will do it for you. It will indicate the maximum tariff that is possible for your OKVED. If you have a large number of code sections registered in the IP registry, then in this case this may not affect the tariff for the better.

Features of some activities

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.

Since a license costs money and will cause additional trouble, it makes no sense to indicate the licensed type in OKVED. This, of course, applies only to those entrepreneurs who are not going to engage in security, but would like to indicate it as additional direction just in case.

There are also activities that require additional information from you.

The OKVED 2 classifier contains following directions, which you are not entitled to open if you have a criminal record:

• Companies associated with ;
• Departments for social protection citizens;
• Sports sections for children;
• Agencies that somehow affect the participation of minors.

To engage in the above activities, you will need to provide a certificate of no criminal record. That is why it is so important to choose the right OKVED codes.

How to choose a code

To choose the most suitable OKVED options for your activities when registering an individual entrepreneur, adhere to the principles:

• First, decide on the line of business that will generate the main income (this is the main code or section, it must be indicated);
• Next, decide on those types of activities that you will rarely deal with (if the income from them is minimal, then you can not take such OKVED into account);
• For yourself, choose those codes that are a priority for your business. It is not necessary to indicate OKVED according to courier services if the main income is, and in rare cases you provide goods delivery services.

Considering the main and additional codes, consider the following:

• Choose from the presented sections the one that fits the description for your activity;
• In the section, read the list of subsections corresponding to it and select the necessary ones;
• When filling out an application for opening an IP and changing the type of activity, it is not allowed to indicate codes that have two or three digits. You must select the most detailed OKVED. Only the first 4 digits are allowed;
• You are not limited in the choice of encodings. You can specify at least everything from the list. But the main one you need to choose one. Income on it must be at least 60% of the company's revenue.

How to change OKVED

If you decide to change the type of activity or add a new one to your business, then first go to tax office. Here you will need to draw up an application to change the list of codes in the registry. This must be done within three days otherwise you will be fined.

The process of changing the OKVED code looks like this:

• In the tax office, fill out an application and indicate the types of activities (this can be done at home by downloading the application form for adding a code from the inspection website);
• On the form, you must indicate those OKVED that you will no longer use, and those that will become new to you (in some regions, this application must first be notarized);
• When applying in person, you will be issued a certificate of final registration of codes within 5 working days;
• If a representative prepared the form for you, the tax authority will send a letter to your address within 10 days;
• Initially, when submitting documents using mail services, you need to certify them with a notary;
• After you have received an extract from the register, your new activity has legal force.

It is necessary to make changes to OKVED for the company once a year. This is usually done in the first month. For this process is more difficult than for IP.

The society needs to add new codes in the event that they were not indicated in the . 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.

To change OKVED, be sure to follow the following information:

• Only one main code can be specified. If you want to indicate them in larger numbers, then the law does not prohibit this;
• Don't write code just because you might be doing it sometime in the future. This affects tax deductions, insurance premiums, and may require a license or additional information;
• If you have chosen a preferential taxation system, find out if you can choose one or another code with it. The discrepancy between the OKVED section and the tax system will not allow you to engage in the chosen direction;
• Do not forget to report on the changes to the insurance fund if your business has hired employees.

What is the penalty for

If you have not made changes to the sections, then there may be the following consequences:

• The tax authority has the right to refuse you a VAT refund;
• If you violate the deadline for making changes (more than three days), you can earn a fine of up to 5,000 rubles.

If you have several areas of activity in OKVED, and you do not report on all of them in the declaration, the tax service will have a very logical question related to the lack of reporting in other areas.

Therefore, do not abuse the number of codes in the registry. A fine of 5,000 rubles will also apply if your type of activity does not comply with the chosen taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his line of business among the types of OKVED. This means that you want to specify the niche of your business.

This is not required. You can choose any class that includes several types, which will not conflict with your line of business, and if you expand your business, you will already have the existing codes.

The legislation does not directly prohibit engaging in those areas that are not confirmed in the register for your company.

But the absence of OKVED can cause problems when:

• Desire to engage in an activity requiring a license. In this case, you will definitely need to introduce a new class;
• Switching to another tax regime. It must be taken into account that new system paying taxes may not allow you to engage in the chosen direction;
• Expansion of business outside the country. Then you need to urgently make changes to the registry;
• Lending. The bank will not issue in the absence of the required types of OKVED.

Controversial points in the tax

Tax representatives often do not recognize the right to apply for an enterprise. They also seek to increase the tax base by any means.

The result of their efforts may be a refusal to account for the costs of a transaction in which a counterparty with an unregistered OKVED participated. In other words, the tax authority recognizes the agreement with him as insignificant and will not count your expenses as such.

This is due to income tax and. In such cases, you can go to court. In most of these situations, the decision is made in favor of the entrepreneur. But for your own peace of mind and in order to avoid unpleasant consequences, we recommend that you check with your business partner for the availability of OKVED.

If an entrepreneur has received income according to a code not indicated in the register and at the same time is on the simplified tax system, difficulties may also await him. In this case, the tax authority will require you to pay not 6% of the profit, as it should be under the simplified tax system, but all 13%, as it should be paid to an individual for income.