Which okved to choose for business. What choice should an individual entrepreneur make? What is okved: decoding of the abbreviation

Already at the stage of registering a business, novice entrepreneurs are faced with such a concept as OKVED. Moreover, future business owners do not always know and understand what it is and why it is necessary. Such misunderstanding creates unnecessary trouble.

OKVED - what is it?

OKVED is an abbreviation that stands for: all-Russian classifier of species economic activity, which is a set of different areas of activity that can be carried out by legal entities and individual entrepreneurs, and each area has its own code.

Structure

The classifier of activities contains a hierarchical structure that provides for division into sections, classes, subclasses, groups, subgroups, and type. Currently the following sections are distinguished:

• Section A. Agriculture, forestry, hunting, fishing and fish farming;
• Section B. Mining;
• Section C. Manufacturing;
• Section D. Providing electricity, gas and steam; air conditioning;
• Section E. Water supply; drainage, organization of waste collection and disposal, pollution elimination 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. Information and Communication Activities;
• 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 ensuring military security; social Security;
• Section P. Education;
• Section Q. Health and Social Services Activities;
• 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 activities of private households in the production of goods and provision of services for their own consumption;
• Section U. Activities of extraterritorial organizations and bodies.

In each section, classes are identified that contain a list of the main areas of activity that are included in this section, and the remaining units of the structure allow you to clarify a specific type of activity. For example, Section F (Construction) includes three groups:

• 41 – construction of buildings;
• 42 – construction of engineering structures;
• 43 – specialized construction work.

In turn, they are divided into narrower areas, for example, 43 (specialized construction work):

• 43.1 – dismantling and demolition of buildings, preparation of the construction site;
• 43.2 - production of electrical, sanitary and other construction and installation works;
• 43.3 – construction finishing works;
• 43.9 – other construction work.

These subgroups may contain specified activities. For example, 43.1 (dismantling and demolition of buildings, preparation of a construction site) provides for the following specific types of activities:

• 43.11 – dismantling and demolition of buildings;
• 43.12 – preparation of the construction site;
• 43.13 – exploratory drilling.

Thus, the classifier of types of activities specifies all areas that can be implemented by business entities.

Meaning

When registering a business, OKVED codes are necessary for statistical accounting of commercial entities in various areas of the economy. The OKVED indication allows you to determine what an entrepreneur plans to do, and in some cases, this or that type of activity affects the possibility of applying special tax regimes. For example, if 64.92.6 (activity of pawnshops) is indicated as the main type of activity, then the organization does not have the right to apply the simplified taxation system.

Also, the presence of a certain OKVED code is a necessary condition to obtain a license to carry out certain types of activities. For example, if an individual entrepreneur does not have code 80.30 (investigative activities), then he will not be able to obtain a license to carry out private detective activities.

The chosen type of activity also affects the amount of contributions to the Social Insurance Fund for occupational risks. For example, it applies to OKVED 18.24.13, which provides for contributions of 0.2%, and the production of plastics (OKVED 24.16) has an increased tariff of 0.7%.

How to obtain and change OKVED?

When registering a business, you must indicate the selected economic activity codes; there is a special section for this in the registration application form. One type of activity is the main one; it must reflect the main direction of the business being created. It is on the basis of this code that the possibility of using one or another taxation system will be determined, the need to obtain permitting documentation etc. Additional types may also be specified, the number of which is not limited. The legislation allows for the possibility of indicating all OKVED codes, but this is not entirely advisable, so you should choose only those that will really be needed in your future business.

Advice: You should not include codes that relate to government agencies, for example, 84.24 - activities in the field of justice and justice, as well as “exotic” types of activities, for example, 51.22.1 - transportation of passengers by space transport.

If necessary, you can always make changes: add or exclude one or another type of activity, including changing the main one. Making a change to OKVED is no more difficult than ordering an extract from the Unified State Register of Legal Entities or even

Essentially, OKVED is an officially established list of all permitted activities that Russian enterprises and entrepreneurs can engage in. Why are they needed? OKVED codes?

It is officially established that when forming and registering a legal entity (LLC, CJSC or OJSC) with the tax authorities, in the initial application it is necessary to indicate the types of activities that the company will be engaged in, highlighting the main one among them. Moreover, this data must also be written down in the constituent documents - in the charter of the company.

As for individual entrepreneurs, when registering, the main type of activity is indicated only in the application. This data is recorded in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs. During the entire period of existence of a company or individual entrepreneur, OKVED may change or be supplemented by other types of activities.

Why does a company or individual entrepreneur need OKVED?

Firstly, it collects statistical data that is important from the point of view of understanding the economic and industry situation in different regions Russia and the country as a whole.

But this is not the main function of OKVED; the type of activity the company is engaged in is important for taxation and deduction of mandatory insurance contributions.

OKVED for taxation. Most small firms and entrepreneurs use the following tax systems - UTII or simplified tax system.

The admissibility of using UTII is largely determined by the type of activity of the company. For example, UTII can be used in retail trade or in the restaurant business, but it cannot be used by companies providing legal or notary services; for such companies it is possible to use the simplified tax system.

Of course, OKVED is not always the decisive factor in determining the taxation system, but nevertheless it is very significant, and often the tax authorities companies are denied the transition to one or another taxation system precisely because of the type of activity.

Quite often, regional governments reduce tax rates for enterprises engaged in certain types activities, for example, vegetable growing or animal husbandry. And if a company, based on OKVED, falls under government-approved preferential activities, then it can safely take advantage of this - paying lower taxes.

OKVED in the compulsory insurance system. The amount of contributions for compulsory insurance against industrial accidents and occupational diseases depends on the type of activity specified during registration. Insurance rates range from 0.2 to 8.5%, and is established by the Social Insurance Fund depending on the class of professional risk. It is important to know that every year all organizations (with the exception of individual entrepreneurs) must confirm their main type of activity in the Social Insurance Fund, for which it is necessary to provide an extract from the Unified State Register of Legal Entities or confirmation from the tax office indicating the OKVED used.

What codes require a license?

As you know, many types of activities require mandatory licensing. And you can understand whether a company needs a license based on OKVED, which the company uses as its main activity.

The list of activities subject to compulsory licensing has been approved Federal law“On licensing of certain types of activities” No. 99-FZ dated May 4, 2011. The most common types of activities subject to licensing include: medical practice, trade in alcoholic beverages, tour operator activities, transportation of passengers and much more.

The OKVED instructions must be approached very competently, clearly understanding what types of activities the company will be engaged in. This will protect the enterprise from possible disagreements with regulatory authorities.

You can learn more about why OKVED is needed in the video. Enjoy watching!

http://www.youtube.com/watch?feature=player_detailpage&v=Scq_dbb1EXo

Good evening! For the first time, I independently prepared documents for individual entrepreneurs for retail trade in shopping centers(pavilions and islands) shoe cosmetics, insoles, laces, shoe accessories and foot cosmetics. The tax office refused due to the indication of a non-existent main code. 52.40 was indicated. I took it from a well-known online source. Did you get excited? Please advise the correct main code, shoe repair can be added there. An individual entrepreneur is initially registered using the simplified tax system at 15%, then a transition to a patent is possible. Geographically - Moscow. Thank you in advance!

Galina, good afternoon.
In the application for registration of individual entrepreneurs, it is necessary to indicate the OKVED code of at least 4 digits. Currently OKVED is in force
OK 029-2001 (NACE Rev. 1)
Code 52.4 - Other retail sale in specialized stores, this three-digit code includes four-digit codes, (eg
52.41 Retail trade of textiles and haberdashery products

)
which in turn include more specific activities (

52.41.1 Retail trade of textiles
52.41.2 Retail trade in haberdashery
If you indicate code 52.41, then codes 52.41.1 and 52.41.2 can be omitted, because they are under codes 52.41 and will be available to you for activity, even if you do not decipher 52.41.
The directory does not contain the code 52.40 that you indicated, so your registration was denied.
The OKVED code will suit you:
52.48.39 Specialized retail trade in other non-food products not included in other groups
It does not contain nested codes. Before submitting documents, you should once again consult the tax office regarding the right choice code and a correctly composed application.
In retail trade, you have the right to choose a PSN (Moscow Law “On the Patent Taxation System in the Territory of Moscow” No. 53 dated October 30, 2012.
To correctly determine your potential annual income under PSN, you need to correctly determine what your retail facility belongs to:
- Retail trade carried out through a stationary retail chain with a sales floor area of ​​no more than 50 sq.
Or
-Retail trade carried out through objects of a stationary retail chain that do not have trading floors, as well as through non-stationary retail chain facilities.
Do not forget that with the simplified tax system in retail trade you are required to use a cash register. With PSN, a cash register is not required; it can be replaced by registering a BSO.

Thank you very much for the quick and detailed answer! Do you advise putting 52.48.39 as the main code, but additionally asking the tax authorities? I realized thanks! This is a question - I will put additional codes, shoe repair, just the trade in haberdashery)), probably the trade in paint and varnish products (there are positions there for dyeing shoes) - if you come across a code that does not fall under the PSN, it will not serve in the future for patent refusal?
BSO for services, here clients are unlikely to buy without a receipt. A cash register will need to be installed. With a patent, you can use a check printing machine. If at first the individual entrepreneur works on the simplified tax system, accordingly, a cash register will be registered; and then (after the New Year) it will switch to a patent, what to do with a registered cash register?
Maybe me Silly questions I ask, but for now, the more information I absorb, the more chaos in my head).
Thank you in advance!

Galina, good evening. A patent is taken for each type of activity. If you have two types of activities, then a patent is issued for each type and records are kept for each patent.
If you do not use the cash register, you must submit an application to the tax office to deregister it. But it turns out that you will purchase a cash register for just a couple of months, install it, register it, and then not use it. You either need to not buy it at all - immediately issue a patent for two months before the New Year, and from the New Year, issue a new patent, or continue to use the cash register even with a patent. It is not prohibited to use cash receipts instead of BSO. The law says that it is allowed for PSN and UTII in retail trade and the provision of services to the population not to use a cash register, but with the mandatory issuance of BSO checks (or use a receipt-typewriter).

The selection of OKVED codes when filling out an application for registration of an individual entrepreneur or LLC may seem like a real stumbling block to the applicant. Some professional registrars even list this service as a separate line in their price list. In fact, the selection of OKVED codes should be given a very modest place in the list of actions of a novice businessman.

If difficulties with selecting codes still arise, then you can get a free consultation on OKVED, but for a complete picture, including familiarization with the risks associated with choosing codes, we recommend that you read this article to the end.

What are OKVED codes?

OKVED codes are statistical information intended to inform government authorities what exactly the new entity plans to do entrepreneurial activity. The codes are indicated according to a special document - the All-Russian Classifier of Types of Economic Activities, which gave the name to the abbreviation “OKVED”.

In 2019, there is only one edition of the classifier - OKVED-2(another name is OKVED-2014 or OK 029-2014 (NACE rev. 2)). Classifiers of the OKVED-1 editions (another name is OKVED-2001 or OK 029-2001 (NACE Rev. 1)) and OKVED-2007 or OK 029-2007 (NACE Rev. 1.1) have become invalid since January 1, 2017.

If the applicant enters the codes of the wrong Classifier into the application, he will be denied registration, so be careful! Those who will fill out an application using our service do not need to worry, we have timely replaced OKVED-1 with OKVED-2. The documents will be filled out correctly.

When choosing OKVED codes, you must also take into account that certain types of activities require licensing; we provided a complete list of them in the article.

OKVED structure

The OKVED classifier is a hierarchical list of activities, divided into sections with Latin letter designations from A to U. This is what the structure of OKVED 2 sections looks like:

OKVED sections:

• Section A. Agriculture, forestry, hunting, fishing and fish farming
• 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 G. Wholesale and retail trade; repair of vehicles and motorcycles
• Section I. Activities of hotels and catering establishments
• 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 Q. Health and Social Services Activities
• Section R. Activities in the field of culture, sports, leisure and entertainment
• Section T. Activities of Households as Employers; undifferentiated activities of private households in the production of goods and provision of services for their own consumption
• Section U. Activities of extraterritorial organizations and bodies

Letter names of sections are not used in the formation of OKVED codes. The code is classified within the section in the following form (asterisks indicate the number of digits):

**. - Class;

**.* - subclass;

**.** - group;

**.**.*- subgroup;

**.**.** - view.

Here is an example of OKVED 2 code from section A “Agriculture, forestry, hunting, fishing and fish farming”:

• Class 01 - Crop and livestock farming, hunting and the provision of related services in these areas;
• Subclass 01.1 - Growing of annual crops;
• Group 01.13 - Growing vegetables, melons, root and tuber crops, mushrooms and truffles;
• Subgroup 01.13.3 - Growing table root and tuber crops with a high content of starch or inulin;
• View 01.13.31- Growing potatoes.

Such detailed code details (up to six digits inclusive) are not required to be indicated in the application. It is enough to enter the OKVED code within 4 digits, that is, only up to the type of activity group. If you specified a group of codes (that is, a code consisting of four digits), then the codes of subgroups and types automatically fall into it, so they do not have to be specified separately or supplemented later.

Example:

• Group 01.13 “Growing of vegetables, melons, root and tuber crops, mushrooms and truffles” includes:
• 01.13.1: Growing vegetables;
• 01.13.2: Growing melons;
• 01.13.3: Growing table root and tuber crops with a high content of starch or inulin;
• 01.13.4: Growing vegetable seeds, with the exception of sugar beet seeds;
• 01.13.5: Growing sugar beets and sugar beet seeds;
• 01.13.6: Growing mushrooms and truffles;
• 01.13.9: Growing vegetables not included in other groups.

If you indicated the OKVED code 01.13, then, for example, growing vegetables and growing mushrooms and truffles are included in this group, so it is not necessary to indicate them separately as 01.13.1 and 01.13.6, it is enough to limit yourself to the code 01.13.

Examples of selecting OKVED codes depending on the chosen field of activity

The applicant’s idea of ​​the proposed activity codes does not always coincide with the logic of the structure of the OKVED classifier. For example, it is clear when we're talking about on activities related to the rental of apartments and offices. The following OKVED codes are suitable:

• 68.20 Rent and management of own or leased real estate
• 68.20.1 Rent and management of own or leased residential real estate
• 68.20.2 Rent and management of own or leased non-residential real estate

Also, quite logically, activities related to trade or the provision of taxi services are structured. But, for example, a designer associated with Internet advertising can work under the following OKVED codes:

• 18.12 Other types of printing activities
• 74.20 Activities in the field of photography
• 62.09 Activities related to the use of computer technology and information technologies, other
• 73.11 Activities of advertising agencies
• 73.12 Representation in the media
• 90.03 Activities in the field of artistic creativity
• 90.01 Performing arts activities
• 62.01 Computer software development

How many OKVED codes can be indicated in the application?

As much as you like, it is not forbidden to include at least the entire classifier in the application (the only question is how much you need it). In the sheet where OKVED codes are indicated, you can enter 57 codes, but there can be several such sheets, in this case the main type of activity is entered only once, on the first sheet.

Please note that if the OKVED code you have chosen relates to the field of education, upbringing and development of children, medical care, social protection and social services, children's and youth sports, as well as culture and art with the participation of minors, then you will need to attach a certificate of registration to the application for registration absence of a criminal record (clause 1(k) of article 22.1 of law No. 129-FZ). The document is submitted upon an interdepartmental request, but in order not to delay the registration process, you can, after checking with the registration inspection about this possibility, request a certificate in advance.

The law specifies this requirement only for individuals(that is, individual entrepreneur), but when registering an LLC such a certificate is not required.

Responsibility for conducting activities not in accordance with OKVED

As such, there is no liability for activities not in accordance with OKVED. Both judicial practice and letters from the Ministry of Finance confirm that an entrepreneur is not subject to liability for carrying out activities not specified in the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

At the same time, if you conduct activities using an OKVED code that is not registered or was not entered later, you may be brought to administrative liability in the amount up to 5,000 rubles according to Art. 14.25 of the Code of Administrative Offenses of the Russian Federation for “...failure to submit, or untimely submission, or submission of false information about legal entity or about an individual entrepreneur." OKVED codes are included in the list of such mandatory information in Art. 5 (5) of Law No. 129-FZ of 08/08/01, so you will need to hurry to make changes within three days after the start of activities under the new code.

Main activity according to OKVED

But here you need to be careful. The fact is that the calculation of contributions for workers for insurance against industrial accidents and occupational diseases occurs according to the tariffs for the main type of activity. The more risky (traumatic or provoking occupational diseases) the activity is, the higher the insurance premium rate.

Before April 15 of the year following the reporting year, employers must submit to the Social Insurance Fund documents confirming the main type of activity, in the manner prescribed by Order of the Ministry of Health and Social Development No. 55 of January 31, 2006. Organizations submit such confirmation annually, and individual entrepreneurs - employers only if they have changed their main type of activity. The main type of activity is considered to be the type of activity from which the income received is higher in comparison with the income from other activities for the previous year.

If confirmation is not submitted, then the FSS sets the highest tariffs of all types of activities specified by the policyholder, and this is where excessively specified OKVED codes can turn out to be very inappropriate.

How are tax regimes and OKVED codes related?

All special, or preferential, tax regimes (USN, UTII, Unified Agricultural Tax, PSN) have restrictions on the type of activity; if you intend to engage in certain types of activities, and at the same time choose a regime in which such activities are not provided for, then there is a conflict of interest here . It will be necessary to change either the tax regime or the desired OKVED. To avoid getting into such a situation, we recommend that you consult with experts in advance on the issue of choosing an appropriate taxation system.

For organizations, the procedure for notifying about changes in OKVED codes will depend on whether the relevant types of activities are indicated in the Charter. Please note that if the list of types of activities contains an indication of “... other types of activities not prohibited by law” (or something similar), then there is no need to make changes to the Charter. Changes to OKVED codes without changing the Charter are reported.

If the new codes do not come close to the types of activities already specified in the Charter (for example, production is indicated, and you decide to engage in trade), and phrases about other types of activities that do not contradict the law are not spelled out in it, then use In this case, you will have to You must also pay a state fee of 800 rubles.

A short minimum you need to know about OKVED

1. OKVED codes are a statistical designation of the code of activities that the applicant indicates in the application for registration of an individual entrepreneur or LLC.
2. You must indicate at least one activity code in your application, maximum amount OKVED codes are theoretically unlimited.
3. There is no point in indicating as many codes as possible in the application (just in case), because... When registering an individual entrepreneur, among them there may be those for whose management it is necessary, in addition to the usual package of documents, to present a certificate of no criminal record.
4. If you have chosen a special tax regime, then when choosing OKVED codes you must take into account restrictions on the types of activities in this regime.
5. If there are employees, the main type of activity must be confirmed with the Social Insurance Fund before April 15: for organizations annually, for individual entrepreneurs only if the main code is changed, because The rates of insurance premiums for workers depend on this.
6. There is no liability for activities not according to the specified OKVED codes, but for untimely (within three days) notification of a change in codes, penalties may be imposed administrative penalty up to 5 thousand rubles.
7. If you or your counterparty do not have the appropriate OKVED codes, tax disputes are possible, with a refusal to reduce the tax base or apply another tax benefit for the transaction.

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In this article we will deal with the question of how to choose OKVED for your type of occupation.

If you are interested in the topic, pay attention to the article on how to register an individual entrepreneur. Information.

The abbreviation stands for All-Russian Classifier of Types of Economic Activities . This is a text document that describes these types and their corresponding codes. It has a hierarchical structure, where all positions are considered from general to specific.

What type of economic activity to choose

The photographer will have one OKVED code, the company selling wholesale building materials- another.

Let's consider code 51. Let's look in the reference book and see what corresponds to it Wholesale trade, including trade through agents, except for trade in motor vehicles and motorcycles.

Next comes the clarification of the activity - by unwinding the direction branch, we will be able to choose a designation that best matches the type of activity. 51.3 assumes wholesale trade food products, including drinks and tobacco products. And if we decide to wholesale eggs, then OKVED 51.31.1 and 51.33.2 are suitable

You don't have to limit yourself to just one code. The directory contains a deep division of activities and their branches. An organization can specify dozens of codes. Don’t forget to use the document search when choosing the appropriate designation, this will speed up your work.

So, with the question “What is the OKVED classifier?” we figured it out. Let's find out where these codes are used. They are needed when applying for individual entrepreneur registration. The form has a specially designated sheet on which the numerical designations of OKVED are written. Each of them takes its own place. It is advisable to indicate the maximum quantity suitable for future activities. Although adding new codes in the future is free, it is unnecessary hassle and a waste of time, plus a new extract from the Unified State Register of Individual Entrepreneurs costs money.