Download the new OKVED classifier for a year. All-Russian classifier of types of economic activity and principles of codification

The new OKVED 2017 with breakdown by type of activity is used:

when registering companies and individual entrepreneurs, determining the main activity;
when developing regulations on state regulation and providing authorities with data;
with statistical observation;
when encoding data in information systems.

Companies and individual entrepreneurs indicate such codes in tax reporting and insurance premiums.

What are the specifics of OKVED - 2017 with a breakdown by type of activity.
In the new OKVED 2017, broken down by type of activity, there are 21 sections instead of 17. The number of classes and subclasses has also increased.
appeared in the classifier letter codes for sections (for example, code A for agriculture, forestry, hunting, fishing and fish farming). But the letters are not used in the construction of the code. They are so that OKVED 2 is similar to the international classifier NACE Rev.2.
In the new classifier, the set of letters and numbers depends on the field of activity, the production process (technology). An additional feature is the raw materials and materials used.

The classifier contains grouping codes, their name and description. For example, the grouping “Manufacture of machinery and equipment for metallurgy” includes the following types of production activities:

machines and equipment for processing hot metal, including converters, moulds, ladles for foundry machines;
metal rolling mills and rolls for them.

This grouping does not include production activities:

drawing mills (see 28.41);
equipment for making castings and molds, other than molds (see 25.73);
mold making equipment (see 28.99).

How to compare the old classifier with OKVED 2017.

The codes and their names in the old and new classifiers differ (see table below). And in order to correlate the old and new OKVED, you must use special tables from the official website of the Ministry of Economic Development of Russia.

OKVED		OKVED 2
Chapter
N		Q	Activities in the field of health and social services.
Subsection
NA	Health care and provision of social services.	-	-
Classes
85	Health care and provision of social services.	86
		87	Residential care activities.
		88	Provision of social services without provision of accommodation.
Subclasses
85.1	Activities in the field of health.	86.1	Activities of hospital organizations.
85.2	Veterinary activity.	86.2	Medical and dental practice.
85.3	Provision of social services.	86.9	Other activities in the field of medicine.
87.1	Nursing activities with accommodation.	87.2	Home care activities for people with developmental disabilities, the mentally ill and drug addicts.
87.3	Activities for the care of the elderly and disabled with the provision of accommodation.	87.9	Other caregiving activities with accommodation.
88.1	Providing social services without providing accommodation for the elderly and disabled.	88.9	Providing other social services without providing accommodation.

From which OKVED codes should be indicated in the application for state registration of a legal entity.
Now organizations and entrepreneurs will be registered only on applications that contain activity codes from the new classifier (OK 029-2014). They have been applied for registration since July 11, 2016. If you specify the old ones (from OK 029-2001), then registration will be denied. The basis for this is the orders of Rosstandart dated January 31, 2014 No. 14-st, the Federal Tax Service of Russia dated May 25, 2016 No. MMV-7-14 / 333, the letter of the Federal Tax Service of Russia dated June 24, 2016 No. GD-4-14 / 11306.
In sheet I of the application, it is necessary to indicate information on the All-Russian classifier of species economic activity OKVED 2. In fact, in this sheet, the applicant provides information on what types entrepreneurial activity society intends to engage.

Each such type has its own set of numbers in accordance with the classifier OK 029-2014 (NACE Rev. 2), approved by the order of Rosstandart dated January 31, 2014 No. 14-st.

You must specify the code of the main and additional species activities. Moreover, each must consist of at least 4 digits, that is, according to the classification method, designate a group of activities, and not just a class or subclass (clause 2.16.1 of the Documentation Requirements).

For example, for a society that intends to conduct business in the health sector, it will not be enough to indicate "85" (health and social services). In such a situation, it will be necessary to specify the type of activity, indicating, for example, "85.13" (dental practice).

The applicant may indicate an unlimited number of additional activity codes. If there are not enough free columns on the AND sheet, it will be possible to fill in several of these sheets (clause 2.16.2 of the Documentation Requirements).

If at the time of filling out the application you still do not know for sure whether the organization will conduct a particular type of activity, but only assume, then it is better to indicate the code of this type in the “Codes of additional activities” section. If this is not done, and later the organization begins to conduct such activities, then it will be necessary to make changes to the Unified State Register of Legal Entities.

Applications for organizations:

register a new legal entity (form No. Р11001)
register an organization after reorganization (form No. Р12001)
wear changes in founding documents and in the Unified State Register of Legal Entities (Form No. Р13001)

Applications for entrepreneurs:

register an individual entrepreneur (form No. P21001)
make changes to the information about the individual entrepreneur in the USRIP (form No. Р21002)
register a farm (form No. P24001)
make changes about the peasant economy in the USRIP (form No. Р24002)

Is it necessary to make changes to the Unified State Register of Legal Entities due to new OKVED codes.

From June 28, 2016, all organizations and entrepreneurs, when registering, must indicate the codes of types of activities according to the classifier OK 029-2014 (NACE REV. 2). According to the law, neither organizations nor individual entrepreneurs are required to recode activities according to OKVED 2. And if in 2016 the old codes of types of economic activity were indicated in the state register, and the company did not change its activities, tax inspectors had to make changes to the Unified State Register of Legal Entities.
The Federal Tax Service reported that tax inspectors automatically change codes in the Unified State Register of Legal Entities (information dated June 23, 2016). But it is better to make sure that they are not mistaken. Request an extract from the Unified State Register of Legal Entities and check it.

Tip: You can order an electronic statement for free on the website of the Federal Tax Service nalog.ru in the section "Electronic Services" > "Providing information from the Unified State Register of Legal Entities / Unified State Register of Legal Entities about a specific legal entity / individual entrepreneur in the form of an electronic document"

If the extract contains extra activities that the company does not conduct, it is better to exclude them from the Unified State Register of Legal Entities. This must be done as early as possible. This way you will avoid inflated fees. If the organization remains the only type of activity, then in April 2017 it can not be confirmed in the FSS.
Recall that since 2017, the FSS has the right to determine the rate of contributions for injuries according to the Unified State Register of Legal Entities if the company does not confirm the main activity on time. The fund will take the most risky activity. At the same time, the fund will not check whether the company actually conducts this activity. You won't be able to defend your right in court.
If, after replacing the IFTS of the old OKVED codes with new ones, the Unified State Register of Legal Entities turned out to be incorrect, then in the interests of the company itself, it is necessary to inform the officials about this. After all, tax benefits and contribution rates in case of industrial injuries and occupational diseases depend on this.
From July 11, 2016, the Unified State Register of Legal Entities must include activity codes from OKVED2. For all companies and individual entrepreneurs that were registered with the tax authorities as of that day, officials changed the encoding in the Unified State Register of Legal Entities automatically. However, automatic transfer does not exclude errors that taxpayers will have to correct.

To clarify the information, submit an application in form No. P14001, fill out sheets A, P and H. In sheet H, indicate:

on page 1 is the correct code;
on page 2 - the code to be removed

To correct the statement, use form No. P14001. Fill in it the first page, sheets H and R.
If the codes are indicated in the charter, then adjust the charter and submit Form No. P13001 to the inspection.

Whether to contribute to Unified State Register of Legal Entities about OKVED codes, if the register does not contain them?

The situation when the Unified State Register of Legal Entities does not contain information about OKVED codes is typical for companies that were created before January 1, 2004 and have not yet entered information about such codes into the Unified State Register of Legal Entities. Previously, it was not required to include OKVED in the Unified State Register of Legal Entities. Such an obligation appeared from January 1, 2004 (clause 1, article 6, article 11 federal law dated December 23, 2003 No. 185-FZ). Moreover, it applied only to those organizations that registered after the specified date. It was not necessary for companies established before January 1, 2004 to enter information about OKVED codes into the register. In confirmation of this - the letter of the Federal Tax Service of Russia dated September 26, 2005 No. BE-6-09 / [email protected]
Some organizations created before January 1, 2004, on their own initiative, indicated OKVED in the register. And for those who did not take advantage of this opportunity, the tax authorities began to send letters with recommendations to supplement the information. If such a letter is received, it is still necessary to indicate it in the OKVED register. Another question is how urgently it needs to be done.
Information should be entered as soon as possible if the company receives subsidies or budget investments and (or) has personal accounts with financial authorities. But even if the company is not a recipient of budget funds, information about OKVED codes should be included in the Unified State Register of Legal Entities. After all, information from the Unified State Register of Legal Entities is publicly available. And it is possible that due to the incompleteness of the registry extract, the company may fail an important deal. In addition, for failure to provide information, inspectors threaten to be excluded from the Unified State Register of Legal Entities in accordance with Art. 21.1 of the Law on State Registration and fines under Part 3 of Art. 14.25 Administrative Code of the Russian Federation. Although there are not enough grounds for such sanctions.

New OKVED 2017 in reporting on taxes and insurance premiums.
Tax reporting.

In the declarations and calculations that you will submit in 2017, including for 2016, indicate the new OKVED2 codes (OK 029-2014). With the old ones (from OK 029-2001), the inspection will not accept reporting.

In the revised reports, put down the same code that was indicated in the primary declarations and calculations (letter of the Federal Tax Service of Russia dated November 9, 2016 No. SD-4-3/2120).

4-FSS and RSV-1.

If the company was registered in the Unified State Register of Legal Entities before July 11, 2016, the old code (from OK 029-2001) could also be indicated in RSV-1 and Form 4-FSS for 2016.

If the organization was registered after July 11, 2016, indicate the new ones immediately (from OK 029-2014).

For reports for the periods from January 1, 2017, the RSV-1 form approved by the Resolution of the Board pension fund RF dated January 16, 2014 No. 2p, and form 4-FSS, approved by order of the FSS of Russia dated February 26, 2015 No. 59, are not valid. On January 1, the Law of July 24, 2009 No. 212-FZ was repealed. AT last time we reported on the previous RSV-1 and 4-FSS forms for 2016.

For periods starting from the 1st quarter of 2017, submit new contributions with new codes (from OK 029-2014):

for injuries - to the FSS department for new form 4-FSS;
for mandatory pension, social and medical insurance - in tax office new calculation of insurance premiums.

What to do if, due to the OKVED code in section 1, 4-FSS reporting does not pass control?

Many, having sent an electronic calculation to 4-FSS, receive a protocol with errors. The reason is an incorrect value for the indicator "OKVED code" in section 1. If the calculation is not corrected, it will not pass the format-logical control. The file will not be sent to the FSS of Russia. If the error is not corrected, then after the deadline for delivery for calculation, the organization or entrepreneur will be fined.
In general, filling out this code in section 1 is not always necessary. A strict requirement to indicate it is established only for those who indicated title page“Code of the insured, part 1” 121 or 151. If they are indicated, then the absence of OKVED will be the basis for refusing to accept the report.
A separate rule is provided for those who indicated the "code of the insured, part 1" - 121. That is, organizations and entrepreneurs on the simplified tax system. OKVED is indicated here only for those types of economic activity that are prescribed in paragraph 8 of part 1 of Art. 58 of the Law of July 24, 2009 No. 212-FZ.
In order for the reporting to go to the FSS, correct the inaccuracy. Generate a new upload file and send it. If you did everything correctly, the calculation according to the 4-FSS form will pass the format-logical control.

*The material was prepared within the framework of the project of the Chamber of Commerce and Industry of the Russian Federation "Success Navigator"

Last modified Wednesday, February 22, 2017

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, the codes state registration cannot be taken from these sources. To prevent disputes with the 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 the 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 to indicate OKVED codes with decryption for IP 4 digits long. 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 the 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 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.

The amount of the insurance premium is 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.

How to correctly determine OKVED

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

OKVED: what it contains and where it is applied

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

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

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

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

Video: in simple words about classification

Systematization of businesses by codes and classes

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

Table: sections of OKVED 2

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 to OKVED 2001, the OKVED 2 classifier 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 the OKVED codes correspond to the production, social, scientific fields (Article 346.20 of the Tax Code of the Russian Federation).

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

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

Table: tax regime and OKVED code

Compulsory social insurance and OKVED

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

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

For organizations and entrepreneurs on the simplified tax system with 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:

production food products- 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.

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 2019 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 federal agency on 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 of 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 2019 codes with a breakdown by type of activity at this link:

Introduction of a new reference book OKVED dictated by the fact that business development goes beyond the activities indicated in the previous guide. 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 2019?

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 option to find out the new OKVED code is to order an extract from the USRIP through the website of the Federal Tax Service. The received extract will indicate the new OKVED codes of 2019. 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 2019 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 2019 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 2019 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 relevant as of 12/02/2019

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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 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 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 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 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 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.

THE BELL