The state enshrines the right to entrepreneurial and other economic activities in Article 34 of the Constitution of the Russian Federation. Citizens and organizations choose their own direction 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 species economic activity) contains codes 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

SECTION A	Agriculture, forestry, hunting, fishing and fish farming
SECTION B	Mining
SECTION C	Manufacturing industries
SECTION D	Security electrical energy, gas and steam; air conditioning
SECTION E	Water supply; wastewater disposal, organization of collection and disposal of waste, activities for the elimination of pollution
SECTION F	Construction
SECTION G	Wholesale and retail trade; repair of motor vehicles and motorcycles
SECTION H	Transport and storage
SECTION I	Activities of hotels and catering establishments
SECTION J	Activities in the field of information and communication
SECTION K	Financial and insurance activities
SECTION L	Real estate activities
SECTION M	Professional, scientific and technical activities
SECTION N	Activities administrative and related additional services
SECTION O	State administration and ensuring military security; social Security
SECTION P	Education
Section Q	Activities in the field of health and social services
SECTION R	Activities in the field of culture, sports, leisure and entertainment
SECTION S	Provision of other types of services
SECTION U	Activities of extraterritorial organizations and bodies

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 with OKVED 2001 OKVED classifier 2 contains more sections and nuances of division into types and classes. Decryption of codes takes into account topical areas 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, in registration form the main code 47.73 Retail sale of medicines in specialized stores (pharmacies) was recorded. 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 OKVED codes correspond to the industrial, social, scientific spheres (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 income up to 79 million rubles, whose main activity code for OKVED refers to social sphere and production, in 2018 the rate of insurance contributions 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 in connection with 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. The Ministry of Justice of the Russian Federation on 06/16/2016 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 the areas of business according to OKVED 2 allows you to get state support in the field of small business, reduce the burden of payments to the treasury, obtain the necessary licenses.

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

Differences between new and old OKVED 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 of existing firms in the country is maintained here);
Documents of international format;
The founding documents of the company;
Documents accompanying the activities of the company (with and OKVED 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 a detailed description of the 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 an 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 computer system designers);
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 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 food retail.

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 by a security company as an additional class, then you must have a license for this species activities. 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 an additional direction just in case.

There are also activities that require additional information from you.

The OKVED 2 classifier contains the following areas that 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 for 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 the 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;
Once you have received an extract from the register, your new activity is legally binding.

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 certificates;
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 type of activity, 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 should be noted that the new tax payment system 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 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.

OKVED is the all-Russian classifier of types of economic activity, which is used by state structures and businessmen. In fact, this is a collection that codes the areas of production, provision of services and, in general, all entrepreneurial activity.

The codes presented in it are the same for all business entities, regardless of their organizational and legal form. That is, for both LLC and individual entrepreneurs, the numbers from the directory will be the same.

On February 1, 2014, a new OKVED OK 029-2014 (NACE Rev. 2) was put into effect. Since then, changes have been constantly made to it: the new OKVED 2019 with a breakdown by type of activity was updated in July 2019, the changes were made by Orders of Rosstandart dated July 10, 2018 N 404-st and 405-st.

If you are looking for information about what OKVED 2019 is with decryption, there is no official website for posting such information, but you can use the OKVED code table on our portal.

What are economic activity codes

The All-Russian classifier of types of economic activity is designed to systematize and simplify the accounting of business entities. Thanks to digital coding, any government agency or a business partner can understand what a particular legal entity or individual entrepreneur does. It is customary to indicate classifier codes in reporting forms and other official documents, information about them is contained in the Unified State Registers of Legal Entities and Individual Entrepreneurs (EGRLE and EGRIP). Types of activities economic entities choose for themselves at the moment state registration. The legislation does not limit their number, nor does it force businessmen to do everything that is provided for by its documents. Moreover, many types of activities are licensed and require special permission from authorized bodies. One of the selected occupations is the main one, it is by it that the tax authorities and other services, including Rosstat, will judge which economic sphere the this enterprise or IP. The rest of the views, and hence the codes, are optional.

OKVED codes are at least four digits separated by a dot into two pairs. However, there may be five or six of them. The first of them designate the general sphere, and the subsequent ones specify and concretize the type of activity. In total, there are more than three thousand such values, so the directories are quite voluminous. At the same time, there are much more new values in the second edition of the directory than there were in the old one, because legislators have clarified and specified many types of activities in such a way that up to five existing ones account for one former one.

How are OKVED codes formed?

The codes themselves consist of two to six characters, the exact number of which depends on the specific type of company activity. One entrepreneur may have several codes that most accurately describe the scope of his activities.

Schematically, the structure of the classifier looks like this: XX.XX.XX.

It is deciphered simply:

XX. - defines a class;

XX.X. - shows the class and subclass;

XX.XX. - defines a class, subclass and group;

XX.XX.X. - demonstrates a class, subclass, group and subgroup;

XX.XX.XX - shows the class, subclass, group, subgroup and type of activity.

An example of the formation of the OKVED code

Suppose a company is engaged in the production of frozen meat, as well as its retail. In OKVED, we first find a code denoting the production of meat. This activity is contained in division C (Manufacturing), division 10 (Manufacturing of foodstuffs), in class 10.1 ( Processing and preservation of meat and meat food products) and division 10.11 (Meat processing and preservation), 10.11.1 - Chilled meat production. So the first code for such a company will be 10.11.1 .

Now in the same way we find OKVED codes for the sale of meat. In the classifier, this business is coded in section G ( Wholesale and retail trade; repair of motor vehicles and motorcycles), in class 47 ( Retail trade, except for motor vehicles and motorcycles), in subclass 47.2 ( Retail trade food products, drinks and tobacco products in specialized stores), in the group 47.22 ( Retail sale of meat and meat products in specialized stores), subgroup 47.22.1. Thus, our company has a second meaning.

When submitting an application for registration to the tax authority, applicants will have to indicate not one code for the type of economic activity according to the OKVED 2019 classifier, but two: 10.11.1 and 47.22.1.

How to use

How to use the classifier is described in detail in the Order of Rosstandart dated January 31, 2014 N 14-st "On the adoption and implementation of the All-Russian classifier OKVED2 OK 029-2014 (NACE Rev. 2) and the All-Russian classifier OKPD2 OK 034-2014 (KPES 2008)" . Let us recall once again that both the document itself and OKVED-2 2019 with a breakdown by type of activity described in the Order came into force in February 2014.

Until July 10, 2016, when performing state registration of legal entities, the Federal Tax Service used the classifier OK 029-2001 (NACE Rev. 1), but already from July 11, 2016, they switched during registration to new edition classifier OKVED-2 (version OK 029-2014 (NACE Rev. 2)). At the same time, the old classifier continued to be valid for all entities registered before this date. In all their reports, they continued to indicate the previous values. On January 1, 2017, the transition period ended, therefore, it became mandatory for all legal entities and individual entrepreneurs to use the new OKVED2.

A convenient tool has been prepared on our portal: OKVED codes for 2019 with decoding (classifier) and search. In order to find the desired values, enter in the field keyword type of activity and click the "Search" button. As a result, you will see one or more options and will be able to decide which one is suitable for your field of activity.

Since July 11, 2016, new OKVED-2 codes have been applied for state registration of legal entities and individual entrepreneurs. On June 28, 2016, the Order of the Federal Tax Service No. MMV-7-14 / came into force [email protected] dated June 16, 2016 on the transition to the use of the All-Russian Classification of Economic Activities OK 029-2014 (NACE Rev. 2) for state registration of legal entities, individual entrepreneurs and peasant (farm) enterprises.

When filling in the codes of types of economic activity in the application forms submitted to the registration authority during the state registration of legal entities and individual entrepreneurs, at least 4 digital characters are indicated.

What are OKVED codes and why are they needed?

In our country there is no commercial activities without bureaucratic interference. At the time of registration of an individual entrepreneur, he is given a special code and number. The entrepreneur undertakes to determine the essence of his business and undertakes to designate it with numbers.

All coding rules are contained in a document called OKVED. The abbreviation stands for "all-Russian classifier of types of economic activity." So, with the decryption, it seems, they figured it out. Further, OKVED 2017 codes acquired a new decoding by type of activity in 2017. For example, grouping code 01.11.13 would mean growing rye, and 01.11.15 would mean growing oats.

The following edition influenced the OKVED classifier in the new year. For example, OKVED-2 and KVED-2014 have lost their significance since January 1.

To make OKVED easier to read, dots are put after each pair of numbers. You could verify this by reading the text above. Note that the five-digit OKVED names a subgroup, and the six-digit one, in turn, names the type of entrepreneurial activity.

A legitimate question follows, why do entrepreneurs need these intricate encodings at all? We will answer: OKVED is simply necessary, including in order to keep statistics. Thus, the state encourages individual entrepreneurs to take part in the creation of statistics.

So why is OKVED so important? The fact is that not every type of entrepreneurship can be carried out by private entrepreneurs. The code determines the number of the enterprise in OKPO, that is, in the business group classifier.

It should be noted that there are types of commercial activities that can be carried out by individual entrepreneurs only with restrictions. Therefore, here OKVED is just as important and irreplaceable. Code selection plays big role when issuing a license for a specific type of commercial activity. OKVED also affects the system of taxation of entrepreneurial activity.

Correspondences of codes to certain types of activity are presented in tables posted on the global network. There is also online service"Small business. Ru" to identify these correspondences. For example, retail matches the number 52 at the beginning of the code, and wholesale number 51. If you do not know which OKVED corresponds to the direction of your company, then you can also go to RegForum.Ru and familiarize yourself with the table of codes existing there. This service will help you select the first two digits of the code. Gentlemen sole proprietors, be extremely careful, because the wrong OKVED choice entails a large expenditure of funds. By the way, it is punishable under the Law of the Russian Federation to choose the type of commercial activity that an individual entrepreneur is not going to engage in, but advertises it in order to save money.

Sometimes an entrepreneur must make changes to OKVED. To do this, he needs a passport with a copy, an updated charter and all attached documents and an extract from the state register, received no earlier than a month before applying for a code change.

OKVED stands for the All-Russian Classification of Economic Activities. Codes are a sequence of numbers characterizing the type of economic activity.

The presence of codes allows you to collect statistical data and analyze economic processes.

The digital sequence is taken from the All-Russian classifier OK 029-2001 (NACE rev.1).

The field of activity is determined by the section number, the materials used in the work are transferred by subsection numbers.

OKVED codes do not characterize the legal form of the enterprise, the territory in which it operates, and the direction of activity (commercial or other).

Important: there are other editions of the classifier OK 029-2007 and OK 029-2014. However, codes cannot be taken from these sources during state registration. To prevent disputes with tax office, you need to use the classifier OK 029-2001 (NACE rev.1). It's confirmedletter of the Federal Tax Service No. ChD-6-6 / [email protected] andletter of the Federal Tax Service and the Ministry of Finance No. ChD-6-6 / [email protected] .

Edition OK 029-2001 will be valid until January 1, 2017 by order of Rosstandart No. 1745-st. From the beginning of 2017, this classification will be abolished.

According to information on this moment, entrepreneurs will not need to independently select new codes. Changes in state registers will be carried out by the tax service.

The numbers consistently report:

field of activity;
features of the production process or the provision of services;
raw material base and materials used.

The type of activity is determined by the entrepreneur or founder himself (in the case of an LLC, this may be). The corresponding OKVED code is selected for it.

Although the main activity of the enterprise can be only one, the number of additional is not limited. They should also be designated in accordance with the classifier.

OKVED code selection algorithm

You need to contact the classifier before starting the registration procedure. The type of activity is correlated with the most appropriate name. All activities listed in the classifier are divided into 17 sections.

Each of them is designated by one of the letters of the Latin alphabet (from A to Q). Each section has subsections, also indicated in Latin letters. Letters are not used when generating the code.

The code selection procedure is the following algorithm:

determination of industry focus;
search for the corresponding section in the classifier;
clarification to subsection;
the group is specified;
registration of selected codes in the tax service and statistical authorities.

The length of the code in the end should be at least four characters. Sometimes in the definition of subsections it is not possible to find the exact wording for your type of activity. Then the heading “Other services” should be taken from the section.

Important: to make it easier to read the class and subclass number code, groups and subgroups are separated by a dot.

How to choose an OKVED code using an example

To understand the principle of selecting OKVED codes, you should refer to specific example. The entrepreneur decided to start growing berries. How can he correlate the type of activity with the classifier?

The field of activity in this case is agriculture. This corresponds to class number 01, which is called " Agriculture, hunting and provision of services in these areas”. The first two digits of the code showing the class are 01.
Subclasses follow. Classification 01.1 indicates crop production, 01.2 animal husbandry, 01.3 mixed farming. The entrepreneur chooses crop production, the code becomes 01.1.
Now the type of activity is specified to the group. For the cultivation of fruits and crops, the code 01.13 is taken.
In this case, the type of activity falls into the sub-group “Cultivation of other fruits and nuts”. One more digit is added and it turns out 01.13.2.

To specify the type of activity before growing berries, it remains to add type number 1 to the subgroup from the previous paragraph. Thus, the code takes the form 01.13.21.

When filling out an application, such detailing of the type of activity is not required. It is enough to characterize the work performed only up to the group, which means that indicate the OKVED codes with a decryption for individual entrepreneurs with a length of 4 digits. This will eliminate the need to subsequently supplement the list with other subgroups and activities, since they are automatically included under the group number.

An example of selecting an OKVED code for the provision of real estate services

Another entrepreneur wants to open a real estate agency and provide housing brokerage services.

In accordance with the field of activity, section K "Operations with real estate" is selected.
When the classes are open, you can see that the services of a realtor belong to the code 70.
Subclasses follow. Of these, item 3, relating to intermediary services, is closest. The code becomes 70.3.
The next clarification is the group. Since mediation cannot be called real estate management (which is stipulated in paragraph 2), paragraph 1 "Agency activities ..." is taken. It turns out 70.31.
The subgroup will be number 1 - providing intermediary services. As a result, 70.31.1.
The final clarification is the type of activity. Since the entrepreneur plans to work with residential premises, he selects item number 1. It turns out the OKVED code 70.31.11, which will need to be indicated in the application for registration.

What difficulties may arise in the selection

When searching for a code characterizing the type of activity, difficulties may arise:

a suitable code is not in the list;
the type of activity cannot be fully detailed by one code.

In the first case, the required type of activity is absent in the subgroup. Then it is worth referring to the application to the classifier, where a detailed explanation is given of what is included in each group. If the type of activity is mentioned in the list, the OKVED code will end with the numerical designation of this group.

For types of work that cannot be fully characterized by one code, two are used. If an entrepreneur provides painting services using his own materials, he will need a code for painting work and at the same time a code for trading paints, varnishes and enamels.

Advice! Classification for repair work or product maintenance is in the same section as its production.

How to get a code according to the All-Russian classifier

The procedure for filling out documents for individual entrepreneurs differs from that provided for legal entities. However, the two main steps in both cases are:

passing state registration;
receiving an information letter from Rosstat.

When registering, the entrepreneur fills out the P21001 form.

In paragraph No. 8 on the first page, the number of codes is indicated, in Sheet A, OKVED codes for 2016 are written with decoding. The legislation does not limit the number of activities. Codes must contain at least four digits.

When registering a legal entity, form P11001 is filled out.

In paragraph No. 12 on the third page, the number of codes is indicated, Sheet M gives detailed information. Specify:

Primary occupation.
Its decoding is in full accordance with the text of the classifier.
Additional activities.

Upon completion of registration with the tax office, the entrepreneur or founder receives extracts from the USRIP and USRLE, respectively. Then an application is submitted to Rosstat. In response, the applicant receives a letter with assigned OKVED codes.

Letter with statistics codes - important document for an entrepreneur. It needs to be presented:

when issuing a current account;
when obtaining a license;
to calculate the employee insurance rate;
at customs;
during audits.

How to replenish the list of OKVED codes

List of services provided or manufacturing process may change over time. All such innovations must be reported to the tax authorities within three days. The actions in this case are similar to the procedure for state registration.

You will need to prepare the following documents:

applicant's passport;
certificates of receipt of tax number and registration number;
extract from or ;
Company Articles of Association (for LLC);
decision to amend the list of activities;
statement.

When changing the statistics codes for an LLC, you will need to make adjustments to the text of the Charter and fill out the P14001 form on registration in state register.

Documents are submitted to the tax office. A week later, a certificate of registration of these changes will be ready, as well as an updated extract from the state register.

There is no state duty for assigning new codes. After receiving the documents, the tax service fills in and submits an application to the statistical authorities. In response, a letter arrives with new OKVED codes assigned.

Important: verification and confirmation of activities should be carried out in the first quarter of each year.

Can an activity be excluded?

Both an individual entrepreneur and a founder can exclude OKVED codes from the list. Changes are reported by filling out and submitting the relevant forms to the tax authority.

For an individual entrepreneur, form P24001.

For a legal entity, provided that the Charter takes into account the changes made, form P14001.
For a legal entity, in the absence of relevant information in the Charter, form Р13001.

Important: to simplify the change in the list, the Charter of the company uses the wording on the implementation of other types of activities not prohibited by law. In this case, when adding or deleting OKVED codes, it will not be necessary to change the Charter.

Form P13001 is filled out in the absence of the necessary changes in the Charter. This is especially true in situations where the company is radically changing its activities. For example, an organization moves from retail to manufacturing. In this case, you will need to pay a state duty in the amount of 800 rubles.

Why are activities divided into main and additional

Employees of the company regularly receive premiums for insurance against occupational diseases and accidents at work. Depending on the type of activity, the level of risk to which the worker is exposed also differs.

Volume insurance premium calculated for the main activity. His rate fluctuates according to class occupational risk within 0.2-8.5%.

Important:the greater the risk in production, the higher the rate for insurance payments.

If income from a certain type of activity for reporting year exceeds the profit from other services or products, it can be considered the main one.

For legal entities, it is mandatory to submit confirmation of the main type of activity to the FSS annually by April 15.

Individual entrepreneurs are not required to submit such documents annually. This is necessary only in case of a change in the main activity.

In the absence of confirmation, the Fund sets the most expensive tariff from the submitted list of works.

Is there a restriction on the type of activity

Regarding the number of OKVED codes, the legislation does not establish any restrictions. If there can be only one main type of activity, then 57 columns are provided for additional ones on one sheet A.

In this case, it is not necessary to register all codes at once. They can be added as work actually begins.

Some restrictions on OKVED codes still exist.

For activities related to education, culture and art, medical or social services involving minors, a certificate of no criminal record is required. This applies only to individual entrepreneurs.
Preferential tax regimes are provided for certain types of activities.

Are preferential tax regimes interconnected with OKVED codes

There are no restrictions on the type of activity only at OSNO. However, this system gives the maximum tax burden.

If you intend to carry out activities that do not qualify for preferential treatment, you will have to choose one of two solutions. Either change the type of work, or switch to another tax regime.

Many entrepreneurs and founders use preferential taxation systems - and. Their application is limited to the list of activities. Under UTII pass catering business and trade, while under the USN, deductions are made by firms providing notarial and legal services.

For 2016, there are the following restrictions on preferential regimes:

UTII and are provided only for some areas of trade and a narrow list of services;
The simplified tax system does not apply to entrepreneurs providing insurance services, engaged in the production of excisable products or the extraction of a number of minerals;
calculated only for agriculture and fishing.

Important: one of the most common reasons why entrepreneurs are denied the application of a preferential tax regime is the type of activity.

Is it possible to engage in activities without specifying the code

However, according to the law, the entrepreneur is not responsible for the performance of work without registering OKVED codes. This is shown both by cases of litigation and by letters from the Ministry of Finance.

Timely indication of OKVED codes will prevent disputes with the tax office. The following situations are possible:

Challenging the right of a taxpayer to reduce the tax base and apply a preferential regime.
An attempt to confirm that an activity not marked in the state register does not apply to entrepreneurial activity. In this case, when making a profit from this activity, it is taxed at a rate not of 6% according to the simplified tax system, but 13% as.

To avoid tax disputes, you should make sure that the counterparty also indicates the relevant OKVED codes. Otherwise, the taxation of the profit received from the transaction at a preferential rate may be denied.

Advice! To indicate all the codes that determine the type of activity, you should use ready-made selections for businessmen.

How the choice of codes affects the performance of the enterprise

At the beginning of the enterprise, it is preferable to get comfortable with one or two activities. Later, new OKVED codes can be included in the list. Depending on the classification of the work performed, the following indicators of the enterprise are determined.

Number in the OKPO classifier. Appointed in accordance with the specified types of activities.
Industry orientation of the enterprise.
The amount of tax deductions and contributions to the Insurance Fund. For some areas (in particular, construction), higher interest rates are provided.

Some activities are restricted legal form companies. They are available to the LLC, but the IP cannot do this.

Other work is carried out only non-profit organizations. Certain industries or services require a license.

Some types of entrepreneurial activity can be carried out only with a fixed amount of authorized capital.

Important: competent selection of OKVED codes will prevent tax disputes and unjustified costs.

More about the OKVED statistical function

In accordance with the law, organizations must be registered statistically. Classification allows you to group individual enterprises according to the direction of their activities. Due to this, the following results are achieved.

Gathering and analyzing information about economic activity. Data are compared between different regions, compared with world indicators.
Records are kept of the types of activities actually carried out by entrepreneurs.
Systematized data from state registers, information bases.
Tax regimes are calculated for different industries.
Legislative regulation of certain areas of activity is being carried out.

When is licensing required?

Obtaining a license is mandatory for a number of activities. This list is determined by law No. 99-FZ. The list includes, among others:

medical services;
Passenger Transportation;
tourism;
sale of alcoholic beverages.

The need to obtain a license depends on what type of activity is indicated as the main one. If it is on the list approved by law, licensing is mandatory.

Other types of activity classification and their differences

In addition to OKVED, other classifiers are used to describe the parameters of the work being carried out:

OKDP;
OKONH.

OKDP is a classifier that characterizes not the activity itself, but its result - the type of product or service. It is divided into 17 areas, including construction and fishing. OKDP is indicated by letters. The following are the key differences from OKVED.

Until 2003, OKONH was used as the main classifier. It is intended for automated data processing. This classifier of branches of the national economy is divided into 22 branches, for example, "Industry", "Management". OKVED provides more detailed information about the type of activity than OKONKh.

Other codes for statistics

In the letter of Rosstat, in addition to the OKVED code, a number of other codes are indicated. The classifiers used are listed below.

OKPO. For legal entities, the number of digits in this code is 8, for individual entrepreneurs - 10. It provides information about the industry of the enterprise.
OKATO. This code is 2 to 8 digits long. It is used to indicate the location of the enterprise. This code is formed in three steps: a subject of the Russian Federation, a city or town, a village or a city district.
OKTMO. The old-style code is 8 digits long, now it consists of 11 digits. This is important to consider when filling out the forms required by law. Blank cells should be filled with dashes. The code also indicates the territorial affiliation of the enterprise. From the beginning of 2014, OKTMO must be entered in the reporting forms instead of OKATO.
OKFS. This code indicates the form of ownership. Exist different types property: municipal, private and so on.
OKOGU. It consists of 7 digits and is used to systematize information about the controls.
OKOPF. This code indicates the goals of the company and characterizes the ownership of property.

These classifiers allow you to create an information base and monitor the development economic processes. Statistical bodies are responsible for the systematization of the information provided.

The OKVED code is needed to detail the types of activities carried out by the enterprise. It is required for both individual entrepreneurs and legal entities.

The application should indicate at least one (main) type of work, while the number of additional ones is not regulated.

The activity must comply with the chosen tax regime. If necessary, codes can be supplemented or deleted. This is done in almost the same order as the initial registration.

THE BELL