OKVED codes - 2017-2018 for individual entrepreneurs- these are codes of the all-Russian species classifier economic activity, which is used, among other things, for individual entrepreneur. The choice of OKVED code determines the further registration actions of the individual entrepreneur and what kind of activity he will carry out. We will tell you in our article how to choose the correct OKVED code and not lose out.
Types of activities for individual entrepreneurs
Despite the fact that individual entrepreneurs are a fairly simple form of carrying out activities on the Russian business market, there are some restrictions for it provided by law.
In particular, the types of activities of individual entrepreneurs can be divided into several groups:
- Regular.
- Requiring licenses.
- Requiring approval and/or appropriate permission.
“Ordinary” activities include those that, as a rule, are not associated with a danger to the life and health of citizens. An individual entrepreneur can carry out such activities as soon as he completes the registration procedures.
Licensed types of activities include those that are directly specified in the legislation.
A license is a document, a special permission, an outstanding authorized body to carry out a specific type of activity subject to certain conditions. A license is obtained after registration of an individual entrepreneur.
For certain types of individual entrepreneur activities, it is required to obtain appropriate permission from the authorities state power(for example, the Ministry of Emergency Situations, the Sanitary and Epidemiological Service, etc.).
However, there are types of activities that an individual entrepreneur cannot carry out in principle. These types of activities include:
- alcohol production;
- trade in weapons and ammunition;
- disposal of ammunition and their components;
- development aviation technology etc.
OKVED codes for individual entrepreneurs
OKVED is the All-Russian Classifier of Types of Economic Activities.
Now let's figure out which OKVED is relevant today.
Current OKVED (as of 2017-2018):
- OKVED OK 029-2001 (NACE rev. 1) dated November 6, 2001 was cancelled;
- canceled OKVED OK 029-2007 (NACE rev. 1.1) dated November 22, 2007;
- OKVED OK 029-2014 (NACE rev. 2) is valid.
Where are OKVED codes entered?
When registering, an individual entrepreneur fills out an application form P21001. When filling out sheet “A”, information about the types of economic activities is entered.
If you are inclined towards a particular activity, but doubt that you will engage in it, it is better to include this code in the application. Since in the future, if you do engage in this activity, the procedure for making changes will require additional time. Carrying out activities without entering information about it into registration documents is prohibited.
The legislation does not provide for any penalties for indicating “extra” types of activities. If this activity is not subject to licensing, feel free to enter the OKVED code into the application and don’t worry about anything.
One more small nuance: the first code that you enter on sheet “A” will be the main type of your economic activity. That is, it will determine the size of the insurance tariff for social insurance and the possibility of your business falling under the “preferential” category, which is charged less insurance premiums, for example, for pension insurance.
Remember one more rule: the OKVED code must consist of 4 digits; but in new form application, which applies from 06/04/2013, there is no need to write a decoding of the OKVED code.
OKVED code (retail trade)
OKVED has section G, which is called “Wholesale and retail; repair of vehicles, motorcycles."
Us in in this case I'm interested in the group starting with code 47.1 and ending with 47.99. According to OKVED codes, retail trade includes:
- Sale without modification or resale of new or used goods to the public for personal use.
- Retail trade through various types of agents.
NOT applicable to retail:
- Rental of various items.
- Sale of food/beverages that can be consumed on site or sold outside public catering establishments.
- Sale of cars, motorcycles, spare parts for them.
- Trade in ores, oil, grain, production equipment, etc.
Making changes to the types of economic activities of individual entrepreneurs
If, when registering an individual entrepreneur, you did not include in the application the type of activity that you want to engage in now, then do not be upset - you can always make changes to the registration documents.
Let's take a step-by-step look at the procedure for making changes.
- We take the application form form P24001 and fill out separate sheets, depending on the type of changes being made.
- Next, we choose the method of submitting the application: in person at the Federal Tax Service or MFC or by mail. If you decide to send by mail, then you need to have the application form P24001 filed and certified by a notary; after which the documents are sent by registered mail with a description of the attachment.
If you decide to apply in person, take your passport with you. There is no state fee for making changes.
- After an employee of the Federal Tax Service or MFC has accepted your documents, he must give you a receipt for receiving the documents, which must include the date of submission of the documents, the signature of the employee and a seal.
- Within 5 working days after submitting your application, your documents will be ready. You go to the Federal Tax Service office with your passport and a receipt for the delivery of documents.
You should receive the following documents in your hands:
- USRIP record sheet;
- extract from the Unified State Register of Individual Entrepreneurs.
When choosing a type of economic activity, try to look into the future: it is better to add an “extra” code to the application during registration than to waste time later making the appropriate changes. But do not forget about those types of activities that are subject to licensing: in this case, you will not be able to carry out the activity without obtaining the appropriate document.
Elena Mikheeva, lawyer at the Priority law firm
What are OKVED codes? What are they needed for? By what principles are they selected? Why are they updated regularly?
The All-Russian Classifier of Types of Economic Activities (OKVED) was developed by the Ministry of Economic Development and is part of the national standardization system of the Russian Federation.
Without OKVED, it is difficult for the state to determine the tax rate, collect and analyze statistical information about each type of business activity. With the help of codes it is easier to systematize, classify and encrypt any type of work, develop regulations and regulate economic activities.
The development of updates to OKVED is ensured by the Ministry of Economic Development in accordance with the Standardization Rules PR 50.1.024-2005 “Basic provisions and procedure for carrying out work on the development, maintenance and use of all-Russian classifiers.” Updates to OKVED are made taking into account current changes in legislation, technical regulations, national standards, changes in international classifications and other legal acts.
Why do you need to choose primary and secondary activities?
An economic entity may carry out one or more types of economic activities described in one or more sections of OKVED ("On methodological guidelines to determine the main type of economic activity of business entities based on the all-Russian classifier (OKVED 2) for the generation of summary official statistical information”).
The main type of economic activity creates the largest part gross value added of a legal entity or individual entrepreneur. A secondary economic activity is any other additional activity producing goods and services.
Based on extracts from the Unified State Register of Legal Entities, state statistics bodies keep records legal entities in the Statistical Register of Rosstat and their identification according to the codes of all-Russian classifiers. As part of the information from the Unified State Register of Legal Entities, OKVED codes are provided, which are determined by the subjects economic activity independently and indicated in the application when state registration. In this case, the first code declared is considered the main one.
What depends on the main OKVED code, except for contributions for injuries?
When choosing the main OKVED code, special attention should be paid to individual entrepreneurs who plan to hire workers, since insurance contributions to various funds are deducted from employee salaries. The Social Insurance Fund sets the rate of contributions “for injuries” based on the main activity. The more risky the type of activity according to OKVED, the higher the contribution rate will be.
What restrictions exist for individual entrepreneurs?
In Russia, there are prohibited types of activities for individual entrepreneurs - these are the economic, defense, military and financial spheres. This also includes all types of business that can harm the health and life of the population: the sale and development of military products, narcotic and toxic substances, explosive elements and mixtures, drinks containing alcohol, etc. This prohibited list is constantly reviewed and expanded.
How can you identify a suspicious counterparty using OKVED codes?
What can result from incorrect indication or incorrect choice of OKVED code? What fines are provided and why are they charged?
Inaccurate entry of entries about a legal entity in the Unified State Register of Legal Entities or about an individual entrepreneur in the Unified State Register of Individual Entrepreneurs entails the imposition of an administrative fine on officials of the bodies carrying out state registration in the amount of 1,000 to 2,000 rubles. ().
OKVED codes in the Registers must clearly correspond to the transactions being conducted. TO tax consequences may result in both missing and unnecessary activities.
If the OKVED code does not correspond to the type of goods purchased, then inspectors can deduct VAT. For example, a company owns a vehicle, but the declared OKVED codes do not imply the use or sale of vehicles.
Another option is if the company operates on UTII, but in addition to the types of activities that fall under this tax regime, the company in the Unified State Register of Legal Entities is assigned other codes that fall under the general taxation regime. In this case, tax inspectors may require declarations for all major taxes, in addition to the UTII report. Thus, the company will have to report quarterly zero reports for VAT and income tax (). Failure to submit tax returns will result in a fine in accordance with.
In addition, the rate of contributions for injuries depends on the specified main type of activity of the organization or individual entrepreneur - the Social Insurance Fund determines the professional risk class of the company. Each class has its own premium rate for injuries, and the higher the risk class, the higher the insurance rate will be.
Konstantin Fedyaev, lawyer at Acsour
What is different about the new edition of the OKVED classifier?
IN currently There is one edition of the classifier of types of economic activities - (NACE Rev. 2), previous editions have lost their force since January 1, 2017.
The new edition of OKVED 2 is applied by tax authorities when registering legal entities and individual entrepreneurs from July 11, 2016. According to reporting forms, OKVED 2 began to be used in January 2017.
New OKVED classifier 2 is noticeably different from its predecessor: it is more detailed, which allows you to more accurately determine the type of activity of a company or individual entrepreneur.
Why do you need to confirm the OKVED code in the FSS? How to do it?
Companies are required to confirm their main activity with the Social Insurance Fund. Based on this information, the FSS determines the class of occupational risk and also sets the rate of contributions for injuries. The main type of activity had to be confirmed no later than April 15 of the year for which the FSS sets the tariff. Since April 15 was a holiday in 2018, the deadline for confirmation according to the rules was moved to the next working day - April 16.
Based on the calculations, a certificate confirming the main type of economic activity, as well as an application for confirmation of the main type of economic activity, is submitted to the territorial division of the Social Insurance Fund. The type of activity will be recognized as the main one for the current year if it has the largest share in the company’s income. If several types of activities have the greatest weight, then the main type of activity will be the one that corresponds most high class professional risk.
How to inform the tax office about a change in the type of activity?
Sole proprietors report the addition or deletion of activities to the tax authorities on Form P24001.
Companies should check the Articles of Association before making changes. If the list of activities in the Charter is open, then there is no need to make changes to the Charter. In this case, the company reports the changes on Form P14001.
If the new OKVED codes do not apply to the types of activities specified in the charter, and the charter does not indicate that the company has the right to carry out other types of activities not prohibited by law, then in this case it is necessary to amend the charter in the form P13001, and it is also necessary to pay a fee in in the amount of 800 rubles.
The OKVED code refers to information from statistical bodies, which is intended to inform government authorities what exactly an entrepreneur is going to do.
OKVED stands for: “All-Russian Classifier of Types of Economic Activities.” It is considered a very important classifier that determines the type of activity of an organization.
Features of use
Unlike other codes and numbers that are established by registration authorities, the OKVED code is determined by the owner of the enterprise himself. This happens this way because the organs tax office or statisticians are not present during the development of the business and therefore cannot know what the enterprise will do in the future.
After the owner of the organization decides on the classifier code, statistical authorities assign a number to it (All-Russian Classifier of Enterprises and Organizations). That is, the organization will already be assigned to a specific industry. National economy, it will not function on its own.
After assigning a classifier code, it is very important point Connected with tax administration, which is not to be missed. The amount of contributions to the Social Insurance Fund depends on the OKVED value assigned by the enterprise.
Increased percentages should be given to companies that are engaged in the construction or metallurgical sectors, as well as in nuclear energy. The amount of transfers is about 4% of the total payroll (payroll fund). The smallest percentage is transferred for employees who work in the office. It ranges from 0.2 to 2% of the total payroll.
Therefore, incorrect indication of the code of the All-Russian Classifier of Economic Activities will entail unnecessary costs and administrative liability.
Depending on the scale of the company, it can be assigned an indefinite number of codes - from 1 to 100. All this is included in the company’s Charter.
The OKVED code is chosen individually by the owner of the company, but is assigned by the statistics department after the company is registered. Codes are updated once a year.
The code can be found in the following documents:
- application for registration of an enterprise;
- regulatory documents that are related to the regulation of certain types of economic activity;
- the State Statistical Register, which is responsible for maintaining records and regulating various economic processes;
- in other documents that are related to the maintenance and storage of data on financial work enterprises;
- application to change the type of activity of the enterprise
- in other documents at the state and international level related to maintaining statistics and storing information on types of economic activity.
- in the company's charter.
The most popular and relevant types of activities for individual entrepreneurs
The list of the All-Russian Classifier of Foreign Economic Activities for Individual Entrepreneurs consists of individual items. Each section corresponds to a specific sector of the national economy:
- point A - “Agricultural and fishing production”;
- paragraph B – “Extraction of mineral resources”;
- point C – “Manufacturing”;
- point D – “Supply of electricity, gas and steam; room condensation";
- point E – “Supply and drainage of water, as well as waste disposal and work to eliminate pollution”;
- point F – “Construction work”;
- paragraph G – “Wholesale and retail trade; adjustment of movable property";
- paragraph H – “Transportation and safety of objects”;
- paragraph I – “Operation of hotel complexes and catering establishments”;
- paragraph J – “Information and communication”;
- clause K – “Finance and insurance”;
- paragraph L – “Working with real estate”;
- point M – “Development of science and technology”;
- paragraph N – “Work of administrative bodies and similar support services”;
- paragraph O – “State regulation and provision of military security; social security";
- point P – “Educational work”;
- point R – “Cultural and sports activities, organizational activities. Leisure and entertainment";
- clause S – “Providing different types services";
- item T – “Functioning of households as employers; undifferentiated work of subsidiary households in the production of goods and provision of various types of services for personal use”;
- paragraph U – “Functioning of extra-territorial organizations and bodies.”
You can give an example of the OKVED 2 code from paragraph A: “Agricultural and fishing production”:
Class 1– “Raising plants and animals, hunting animals and providing similar services in this industry.”
Subclass 1.1– “Breeding one-year-old plants.”
Group 1.13– “Growing vegetables and melons.”
Subgroup 1.13.3– “Cultivation of plants containing starch.”
View 1.13.31— “Potato farming.”
For 2018 it consists of a huge number of codes. However, understanding its varieties will not be difficult, because the system is quite simple and understandable.
The list of the classifier consists of 21 sections. The sections are in turn divided into 88 classes. The latter contain a detailed inventory and decoding of each code and type of functionality of the organization. This will enable the entrepreneur to select the code without error.
How can changes be made to the tax authorities?
In order to make changes to the OKVED lists, individual entrepreneurs in the tax authorities, you must complete the following steps:
- 1 step– Fill out the application that is necessary to make changes to the IP;
- Step 2– Select the appropriate method of providing documents, that is, take them individually to the federal tax service or send scanned copies by email;
- Step 3– Register the documentation in form P24001 with a notary and certify a copy of the Russian passport;
- Step 4– Accept the registered documentation in hand from the notary. The papers should be ready in a week from the notary;
- Step 5– Bring to the tax authorities documents certified by a notary office, a passport and other documentation provided by the tax service specialist during the submission of documents.
When receiving documents, you must make sure that all documents have been handed over Required documents, namely the Unified State Register of Individual Entrepreneurs and the Unified State Register of Individual Entrepreneurs extract.
What are the classifiers?
Since the beginning of 2016, 3 types of OKVED have been operating:
- OKVED 2001, which will operate until the beginning of 2017;
- OKVED 2007 or OK 029 - 2007, which will also operate only until the beginning of 2017;
- OKVED 2(OKVED 2014), which began to function recently, starting in 2014.
For state registration of entrepreneurs, since July 2016, only OKVED 2 has been used. In 2018, only this edition will be relevant.
You will learn how to choose an activity according to OKVED from this video.
Beginning businessmen, when registering themselves as individual entrepreneurs, are often faced with the problem of indicating the type of activity. At the first meeting with OKVED, this problem seems unsolvable. The purpose of this article is to talk about the types of activities, the features of their division, and give recommendations for choice.
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Types of entrepreneurial activity according to OKVED
Since January 1, 2015, the only classifier is OKVED 2 (OK 029-2014), which replaced the classifiers OKVED OK 029-2001, OKVED OK 029-2007.
But on this moment, according to the letter of the Federal Tax Service of Russia dated 08/07/2014 No. ND-3-14/2624, “for the purposes of state registration of legal entities, individual entrepreneurs and peasant (farm) farms” OKVED OK 029-2001 (KDEC ed. 1) is used.
It's connected with transition period, which lasted until January 1, 2016.
This classifier collects all types of activities into subgroups, combined into groups. Those, in turn, are collected into subclasses, combined into classes. Each category is designated by its own number.
As a result, each activity is written down, starting with the class, in pairs of numbers separated by dots. And can be represented as:
- OO. - Class;
- OO.O – subclass;
- OO.OO – group;
- OO.OO.O – subgroup;
- OO.OO.OO – type;
It can be seen that the classifier covers almost all types of business activities. Exceptions include activities related to state security and defense.
Where can I find activities?
In the local branch of Rosstat, the body that produces this classifier. There you can find a complete list of codes.
If you don’t want to go anywhere, then check out full text available on the websites:
- Legal systems “Consultant+” and “Garant”, with annotations and additional information: OKVED OK 029-2001 (KDEC ed. 1).
- OKVED OK 029-2014 (KDEC ed. 2) – Consultant and Guarantor.
- Letter of the Federal Tax Service of Russia dated 08/07/2014 No. ND-Z-14/2624.
- Federal State Statistics Service (Rosstat).
What types of activities are there?
There is a restriction on complete freedom of enterprise. In the form of Federal Law No. 99-F3 “On Licensing individual species activities."
In accordance with it, they are usually divided into 4 groups:
- ordinary;
- licensed;
- requiring permission and/or approval;
- closed for individual entrepreneurs;
Because There is a version of the above law dated December 31, 2014, which comes into force on July 1, 2015; it will be more relevant to consider the types of activities in its context.
Regular Activities
These are types that you can engage in immediately after completing registration as an individual entrepreneur. Such activities do not have the potential to cause significant harm to people and therefore do not require approval from supervisory authorities or obtaining a license.
Species subject to mandatory licensing
Clause 1, Article 2, 99-F3, describes why licensing of certain types of activities is carried out. Their complete list can be found in Article 12, Chapter 2, 99-F3. True, the licensing of some of them ceases from the moment a separate federal law comes into force, which will provide for accreditation or self-regulation of certain types of activities, as reported in Art. 22, chapter 3, of this document. For example, conducting an industrial examination. security.
In addition, clause 4 of Article 1 of 99-F3 describes the types of activities that are regulated by separate federal laws. As a rule, this activity is not available to individual entrepreneurs, and is carried out only by legal entities. persons. For example, security activities, which also require a higher legal education from the general. director.
Types requiring approvals and permits
These include activities that do not require licensing to engage in them. But it must be agreed upon with the supervisory authorities. There are about 30 of them (!). Of course, it is not necessary to obtain permission from everyone, but you will definitely be visited by representatives of the fire department, police, and dignity. stations.
Therefore, you need to be prepared in advance. It is worth searching on the Internet for lists of bodies with which approval is required, going through each declared type of activity.
Closed types of individual entrepreneur activities
Clause 2, Article 1. clearly describes the types of activities that the individual entrepreneur cannot engage in. For example, related to the protection of state secrets or the use of nuclear energy. This is the prerogative of the state. services and large companies.
How to choose the right OKVED codes for individual entrepreneurs?
- Open the OKVED list.
- Select the required section, presented from A to Q. For example, we decided to engage in wholesale trade in construction materials. The appropriate section is G “Wholesale and retail trade; repair of vehicles, motorcycles, household products and personal items.”
- There we select the appropriate class. In this case, - 51 “Wholesale trade, including trade through agents, except for trade in motor vehicles and motorcycles.”
- Selecting the appropriate subclass, focusing on the 3rd digit of the code. 51.4 Wholesale trade in non-food consumer goods suits us.
- Select a group by 4 digits. This is where a difficulty arose. No suitable group. This means we chose the wrong subclass. We look further and find 51.5 “Wholesale trade of non-agricultural intermediate products, waste and scrap”, with the group we require 51.53 “Wholesale trade of timber, building materials and sanitary equipment."
- We select a subgroup based on the 5th digit of the code. Here – 51.53.2 “Wholesale trade of paints and varnishes, sheet glass, sanitary equipment and other building materials.”
- Choosing the final look. For example, 51.53.24 “Wholesale trade of other construction materials.”
In order not to limit yourself in the assortment, you could stop at 51.53. The hierarchical nature of the classification allows this. Or there may simply be no division into subgroups and types. For example, 51.7 “Other wholesale"if you did not find the required type of activity from those presented in this class.
Which version of OKVED should be used when registering an individual entrepreneur?
Since there are as many as 3 versions of OKVED, it may be difficult which version to use when registering:
- OK 029-2001 (KDEC rev. 1);
- OK 029-2007 (KDEC rev. 1.1);
- OK 029-2014 (KDEC rev. 2);
After all, Order No. 14-ct dated January 31, 2014, puts into effect a new classifier, OK 029-2014, canceling the first editions only by January 1, 2016.
But there is a letter from the Federal Tax Service of Russia dated 08/07/2014 No. ND-Z-14/2624, which clearly indicates that “for the purposes of state registration of legal entities, individual entrepreneurs and peasant (farm) farms, OKVED OK 029-2001 is used (KDEC rev. 1 )". And after January 1, 2016, an automatic transition to new codes is expected.
What are the general rules for choosing OKVED codes?
The number of codes that can be specified when opening is not limited by any law. Therefore, many try to cram in as many codes as possible when registering. They say that in the future you won’t have to run to the tax office and write an application to add a type of activity if you decide to do it.
There is some logic in this. Time is the most important resource, and entrepreneurial activity is multifaceted, and you don’t know what will suddenly become very profitable in a couple of days. Few people know that there is no direct ban on activities in the absence of an OKVED code!
That is, if you have a store and you decide to try organizing courier delivery, then you can do this. If it goes, you register, if not, well, it’s a pity. The problem will arise if this activity requires licensing.
Hence, some tips for working with OKVED:
- It is better to immediately indicate activities that require a license in the list of OKVED codes. According to No. 129-F3, information about licenses received by individual entrepreneurs must be contained in the Unified State Register of Entrepreneurs. Indicate the ones you need, and you can get a license later.
- Do not enter more than 30 additional codes. This is not prohibited, but Rosstat, in any case, previously could not fit more on the sheet.
- Consider the chosen tax regime. The Tax Code of the Russian Federation allows the use of various taxation regimes. For UTII or a patent, choose those types of activities where the use of these modes is possible.
- Specify groups of codes. There is no need to list all activities of one group. It is enough to indicate the number of the group itself, and the principle of hierarchy will imply all the codes included in it.
How to choose your main activity?
When filling out an application for registration of an individual entrepreneur, it is necessary to list all types of activities that you plan to engage in. But the first one is indicated in a separate column and is considered the main one. It is according to this that Rosstat will take into account the type of economic entity and determine which sector of the economy it belongs to.
This must be approached with full responsibility and a number of rules taken into account when choosing:
- The main type of activity indicated when registering an individual entrepreneur must coincide with that which is the main source of income.
- The FSS of the Russian Federation divides activities into risk classes. Accordingly, the amount of payments for insurance of employees against industrial accidents and occupational diseases is calculated. If the risk class of the declared activity does not correspond to the actual one, Special attention from the FSS you are guaranteed. It’s better to indicate correctly, without trying to profit from contributions.
- The main type of activity must be suitable for the chosen taxation system.
- When specifying the main licensed type of activity, you must ensure that you have a license, even if you are temporarily engaged in additional activities.
What OKVED codes should be indicated additionally?
In principle, only 1 main type of activity can be identified. But you should always take into account related products and services, which are also worth indicating. And although Article 23 and Clause 1 of Article 49 of the Civil Code of the Russian Federation allow any activity legal activities, some of its types are subject to licensing.
And to receive them you need to indicate them in the Unified State Register of Entrepreneurs. Also, some counterparties may require mandatory indication of a specific type of activity when working with them. When contacting a credit institution, you may be required to indicate specific types of activities that correspond to the purpose of obtaining a loan.
What to do if there is no suitable code in OKVED?
If it is not the main type of income, calmly continue to work, and if it is the main one, you should refer to Appendix “A” OK 029-2001 (KDEC rev. 1). And among the detailed listing of types of activities and the list of those that fall under the category “other types of activities,” find the one that suits you.
As a last resort, you can ask on the Internet (check the answer!), or consult Rosstat.
In general, although right choice type of activity is an important task, there is nothing overly complicated about it. The main thing is to adhere to the above rules, and you will succeed.
Below you will find a convenient module “OKVED codes for 2019 with decoding”. The classifier contains a search for codes for individual entrepreneurs and LLCs. Just type in keyword your activities in the field below and get a selection of the necessary codes.
OKVED codes
Section A.
Agriculture, forestry, hunting, fishing and fish farming
Section B
Mining
Section C
Manufacturing industries
Section D
Providing electricity, gas and steam; air conditioning
Section E.
Water supply; water disposal, organization of waste collection and disposal, pollution control activities
Section F
Construction
Section G.
Wholesale and retail trade; repair of vehicles and motorcycles
Section H.
Transportation 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.
Administrative activities and related additional services
Section O
Public administration and 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 T
Activities of households as employers; undifferentiated activity of private households in the production of goods?
Section U
Activities of extraterritorial organizations and bodies
Collections of OKVED codes for popular types of business
All codes indicated on the site correspond new edition OKVED 2
What is OKVED
Before sending a package of documents to the specialists of the territorial tax service for registration, future individual entrepreneurs and LLC founders must have a clear idea of what types of commercial activities they are going to study. This is important because when entering information about a newly created enterprise into state registers, OKVED codes are of decisive importance for tax authorities.
If you decipher this abbreviation, it will sound like this:
All-Russian Classifier of Types of Economic Activities.
Already from the title it is quite clear what the essence of this document is: each type of commercial work or service in Russia has its own digital code. To enter classification codes into the title package, you do not need to create any special documents; it is enough to list them in or Limited Liability Company, which is filled out in a strictly established form.
Download OKVED codes
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OKVED structure
The code consists of 6 characters - numbers separated by dots and has the following form XX.XX.XX. You can clearly see what number means what in the figure below:
Who is required to work according to OKVED
OKVED is equally applicable to all enterprises and organizations, regardless of their legal form.
That is, CJSC, individual entrepreneur, LLC reflect the same digital codes in their title documents.
The procedure for selecting classification ciphers is mandatory for all commercial companies and has no exceptions.
What you need to know and how to accurately select OKVED codes
When studying and entering OKVED digital codes into the registration application, many novice entrepreneurs unknowingly make a number of mistakes. In order to help avoid them, we’ll talk in detail about what to rely on and in what order to act when choosing codes from the all-Russian classifier.
- Not all codes are equivalent when entered into constituent documents enterprise or individual entrepreneur. The first code chosen is considered the main one, since it must correspond to the type of activity that is the main focus of the enterprise. All other codes play an additional role and are of a secondary nature. Every organization must have at least one code from OKVED; without it, registration with the state is simply impossible;
- All actually and formally possible types of economic activity carried out on the territory of Russia have their own special digital designation, which is included in OKVED. In turn, OKVED consists of sections and subsections, groups and subgroups. When choosing digital ciphers, you should go from large to small. That is, you need to start by defining the scope of activity, and gradually, through sections and groups, reach any specific type of activity. At the same time, you need to try to select codes so that they correspond as much as possible and reflect the essence of the actual work performed and services provided;
- The digital code from OKVED allowed for registration must consist of at least 3 characters. 3 numbers imply a subclass of the section and, as a rule, they are chosen by those entrepreneurs who do not want to limit their actions within this section in any way. However, it is still preferable to indicate narrower ones in terms of practical application four-digit ciphers;
- If suddenly a newly created organization plans to engage in those works or services that, within the framework of Russian law are subject to mandatory licensing or require special permission, it is best not to act at random, but to consult with specialists. They will help you more accurately designate the name of a particular type of activity and select the correct digital code, which will protect you from all sorts of troubles in the future.
Attention! If problems arise in selecting OKVED codes, it is enough to study Appendix “A” to the classifier. It is an excellent assistant and contains quite detailed explanations for all types of activities.
Subtleties of choosing ciphers from OKVED
We talked about the main points that you should pay attention to when choosing codes from OKVED. Now about some of the nuances of choosing types of activities based on digital ciphers from the classifier.
- When choosing OKVED codes, future businessmen, in particular the founders of an LLC, should remember that there must be a 100% coincidence of the types of activities specified in the application and those indicated in the charter, otherwise tax officials can easily refuse registration. But even if the initial stage of registration with the tax service is completed successfully, problems may well arise when opening a bank account, since bank employees check documents no less carefully;
- The law does not in any way limit the number of OKVED codes included in the application for registration of an enterprise. Therefore, businessmen often enter not only those specific types of activities that they actually plan to engage in, but also those that they envision only in theory. The accumulation of codes from the classifier included in title documents entails a number of dangers. Let's give just one fairly common example: some types of activities may be subject to a special UTII tax regime, and in such cases, tax authorities may require an entrepreneur or organization to submit separate reports on them. Thus, experts advise holding back and not adding more than two dozen OKVED codes to the constituent documents and, when choosing them, carefully study the features of each type of activity, including from the point of view of tax legislation;
- It is extremely important to correctly understand and interpret the names of the types of activities listed in OKVED. Otherwise, an incident may arise in which the most necessary and relevant type of activity will not be included in the state register for a given organization or individual entrepreneur. The consequences of such an incident are unpleasant. Firstly, if necessary, it will be impossible to obtain a license, and secondly, it will be impossible to switch to UTII, which operates for strictly defined types of activities at the local and municipal level.
Important! Entering the correct codes from OKVED into registration documents at the stage of registering an enterprise with state registration has great value. If tax specialists discover an error, they will certainly issue an automatic refusal to register. At the same time, the inaccuracy can be corrected, but this will entail new financial and time costs.