29.09.2019
Deciphering the abbreviation OKVED: features of the choice of activity codes. An example of selecting and changing the type of activity for a company. What are other statistics codes - okpo, okato, oktmo, okogu, okfs, okopf
Contemporary politics doing business in Russian Federation provides free choice economic activity. For accounting and statistics, there are OKVED codes for OOO, which mean varieties entrepreneurial activity. The enterprise chooses the area in which it expects to achieve the desired goal and receive income, and the OKVED number will depend on this.
Where are OKVED codes fixed?
There are a number of procedures by which the supervisory authorities carry out their functions.
What is OKVED
OKVED for LLC is a classifier of economic activities.
The classifier is designed to unify various areas activities in the economy. A certain code is assigned to each occupation, whether it is production, trade or services. It also serves as a tool for identifying the direction of the enterprise.
The classifier has a hierarchical structure, divided into groups, sections and classes. The code itself consists of a combination of numbers, the more of them, the more accurately it will be deciphered.
The code can have from one to six digits, each of which carries information. The number of digits indicates the level of subordination. The codebook has a specific order of content and is divided into:
- classes and subclasses;
- groups and subgroups;
- kinds.
The document includes about seventeen classes from the areas of activity:
- hunting and agriculture;
- extraction of natural resources;
- fisheries;
- household;
- health care;
- insurance;
- real estate transactions;
- transport services and communications;
- restaurant and hotel business;
- wholesale and retail trade;
- construction industry;
- communal services and the field of social services;
- electricity production and water resources;
- real estate transactions;
- area of education;
- extraterritorial companies;
- industrial processing.
Focusing on the classes and choose OKVED for registering an LLC. There are subclasses in the classes, which are designed to specify the direction of work.
How to correctly determine OKVED: video
The procedure for assigning OKVED
The state, in fact, does not regulate how many OKVED an LLC can have. This leads to the fact that many owners try to enter as many codes as possible into the application during registration. In fact, this step is quite justified, because the leader tries to foresee everything possible options company development. This method helps to avoid re-registration of the Articles of Association and other documents in case of a change in company policy.
It is very important to know that exactly the data that was in the submitted application will be entered into the Unified State Register of Legal Entities, and not all the directions listed in the Charter.
An enterprise can have both one OKVED and many. Based on the lack of control over this issue, theoretically, an LLC can include all types prescribed in the RF classifier. However, in practice, registrars refuse such a solution. As a rule, the number of selected codes ranges from two to twenty.
For some OKVED it is necessary to obtain a license. When choosing a code during registration or adding a new one, you first need to find out if it requires additional permission.
When choosing OKVED codes for registering an LLC, it should be remembered that the taxation system and the amount of mandatory taxes may depend on this.
After reading this article, you will receive complete information about what OKVED is. Why is it needed and what does it affect. You will learn the structure, the main sections of OKVED and how to determine which code is suitable for the future or new sphere entrepreneurial activity.
Registration of an individual entrepreneur or organization always begins with the choice of the OKVED code, since without it it is impossible to engage in economic activity. And the first difficulty faced future entrepreneur, - he does not understand what this abbreviation of 5 letters means.
The second difficulty lies in the ignorance of why OKVED is needed and what it affects. More on all this below.
What is OKVED: deciphering the abbreviation
OKVED is the all-Russian classifier of types of economic activity, which is part of the national standardization system of the Russian Federation and developed by the Ministry of Economic Development.
Such a classifier is used in the Republic of Belarus, Ukraine, Kazakhstan and other countries.
When registering a business, an individual entrepreneur or organization must choose a code that is suitable for the future type of activity. Regardless of whether an individual entrepreneur is registered or, for example, a legal entity, the codes for them will be the same. That is, the form of ownership does not affect the classification of the organization.
OKVED is divided into 17 parts, groups, subgroups, types and classes. They will be discussed in detail below.
Why OKVED is needed and what it affects
The classifier is needed for statistical accounting and reporting on certain categories of economic activity. That is, with its help, grouping of all types of business is carried out. This helps the tax office determine the taxation system for a particular activity.
To understand why OKVED is needed, you should find out the main functions that it performs. These include:
- Regulation of taxation of certain areas of economic activity.
- Economic analysis of enterprises and entrepreneurs within the state.
- Collection of information about business entities for further statistical accounting.
- Unification of data in state registers and directories.
- Assistance in the preparation of legal documents to control the activities of organizations and entrepreneurs at the state level.
The code is used when opening a bank account, details, and makes it possible to participate in tenders. It is indicated in contracts for the provision of services and other documents related to the activities of an entrepreneur or organization.
That is, classifier codes allow regulatory authorities to monitor all areas of economic activity, obtain data for statistics or analytical issues. And the tax authorities, with the help of a classifier, determine the taxation system for a particular business in accordance with legislative acts.
It should be noted that OKVED affects:
- tax burden;
- the size of the authorized capital;
- licensing;
- belonging to a particular industry;
- direction of activity.
Structural features of the classifier
The OKVED directory contains many codes. For convenience, they were structured in digital encoding.
For clarity, for symbol"Y" will be taken.
YY.Y - subclass
YY.YY.Y - subgroup
YY.YY.YY - view
For even greater convenience, all classes are grouped into sections.
The main sections of OKVED
Sections are marked in Latin letters:
A. Agriculture and forestry, hunting.
B. Fish farming, fishing.
C. Mining.
D. Manufacturing industries.
E. Production, distribution of water, gas and electricity.
F. Construction.
G. Trade, repair of automobiles and household appliances.
N. Restaurant and hotel business.
I. Transport and communication.
J. Financial activity.
K. Real estate transactions.
L. Public administration and ensuring military security.
M. Activities in the field of education.
N. Provision of social services, health work.
A. Community and social personal services.
R. Work in the field of providing housekeeping services.
Q. Activities of extraterritorial organizations.
How to choose OKVED for your business
When a person registers an organization or decides to become an individual entrepreneur, he is obliged to indicate in the application the classifier code that will allow him to legally engage in the chosen activity.
You can select several codes at once, one of which will be the main one, and the rest will be additional.
For example, if an entrepreneur retails food, then this would be the main economic activity. And wholesale can be additional non-food items, clothes, appliances or the opening of a cafe.
On initial stage registering an enterprise, you can select several codes at once, even if at first the activity will be carried out only one at a time. This is done by organizations that plan to grow their business by expanding their services.
You can always exclude old code or add new one.
To choose the right code, you need to perform a few simple steps:
- determine what specific activities the entrepreneur or organization will be engaged in;
- find the necessary section and subsection in the OKVED reference book;
- choose a class, subclass, group and type of economic activity;
- finally decide on the code, add it to the application for registration of an individual entrepreneur or company.
It may happen that there is no suitable code in the OKVED reference book. Then select "Other Services". But it is better to consult with a specialist first.
When registering a business, the application indicates all the selected codes that will be simultaneously registered along with the organization or individual entrepreneur.
How to change or add a new code
If an entrepreneur or company is going to do additional services, then you will need to add a new code suitable for future activities. To do this, you should go to the authority that previously registered the organization or individual entrepreneur, and provide an application for making a code addition.
If you need to change the main code, you will need:
- Decide on a new OKVED code.
- Amend the charter of the enterprise (if any).
- Write a request to change the code.
- Notarize the signature.
- Pay state duty.
- Submit required documents to the tax office.
Upon completion, the entrepreneur will be issued documents confirming the code change and its registration. Only then can you engage in new activities.
It is best to consult with a lawyer before adding or changing code. Otherwise, ignorance of the basic subtleties of these procedures can turn into troubles and checks by the tax inspectorate.
Responsibility for carrying out activities not according to OKVED
During inspections, the tax inspectorate checks how legal business transactions were. If the fact of receiving income from services that were not specified in the constituent documents and not added to them is revealed, then all income received from these services will be withdrawn from circulation with its confiscation.
There is no other punishment for carrying out activities not according to OKVED.
If an entrepreneur incorrectly chose a code during registration and his business does not match it, then he will not face any fines or penalties. It will be enough to change the code.
Conclusion
When registering a business, indicating the code is a mandatory procedure. You can choose the appropriate code using the OKVED reference book.
Enterprises and individual entrepreneurs have the right to carry out activities under several codes at once. In this case, one code will be the main one (the entrepreneur determines it himself), and all the rest will be additional.
The implementation of economic activity is punishable by confiscation of income received from services not provided for by the constituent documents.
Before you start doing business, you must select OKVED. With the code, you can get a license to work. They are enough a large number of but they are easy to navigate.
What is OKVED
The All-Russian classifier of types of economic activity was developed by the Ministry of Economic Development and is included in the system of national standardization of the Russian Federation. The OKVED groupings with five- and six-digit codes reflect the peculiarities of the Russian economy and, thus, the detailing of various types of activities is greatly facilitated.
Most entrepreneurs or business leaders get scared just at the mere mention of these codes, but you don’t need to be afraid of them - in a few days you will be able to thoroughly understand all the intricacies and understand why they are needed and how they work. The most important thing is to choose the right OKVED codes and register them.
If you speak at all plain language, then OKVED are codes that indicate the type of activity, the scope of production or the provision of certain services to the population. According to them, tax officials determine the tax rate. Depending on the industry and type of activity, the codes are divided into groups and subgroups.
OKVED classifier - what is it for?
What is the OKVED code classifier for, and is it possible to do without it? This question interests many. These codes help organize your activities, and at the same time they are quite effective in work. The classifier is needed in order to make it easier for you to navigate the paperwork during registration.
OKVED is included in the Unified system of classification and coding of technical and economic information of the Russian Federation.
List of existing sections:
A. Agriculture and forestry, hunting.
B. Fish farming, fishing.
C. Mining. 
D.Manufacturing industries.
E. Production and distribution of water, gas and electricity.
F. Construction.
G. Trade, repair of automobiles and various household appliances.
N. Restaurant and hotel business.
I. Transport and communication.
J. Activities related to finance.
K. Real estate transactions.
L. Public administration and military security.
M. Activities in the field of education.
N. Provision of social services and health work.
A. Community and social personal services.
R. Work in the field of providing housekeeping services.
Q. Activities of extraterritorial organizations.
Without these codes government bodies it would be much more difficult to determine the size of the tax rate, to collect and analyze information on statistics on each type of entrepreneurial activity taken separately. With the help of codes, it is easier to classify and encrypt any type of work, to develop regulatory and legal acts, with the help of which there is a regulation of any economic activity.
Decoding of OKVED codes
There are a huge number of codes in the directory, and in order to make it easier to use them, they are all classified. There are 17 sections, which are divided into subsections, in which full information for deciphering codes certain types works. Here is what it is structure of the OKVED activity code:
- XX is class.
- XX.X - subclass.
- XX.XX - group.
- XX.XX.X - subgroup.
- XX.XX.XX - view.
Numbers separated by dots indicate classes and subclasses. Classes are collected in separate sections, to which a certain letter is attached.
Depending on what type of activity you have chosen, the code may contain from two to six digits. In the event that the type of work that you have chosen is not in the classifier, then you need to stop at “Provision of other services”.
The decoding of codes in 2014 remained unchanged and corresponds to the list given in the section above. These codes are effective for both individual entrepreneurs and legal entities.
When you write an application for registration of your enterprise, you will need to indicate at least 4 characters of the code, with fewer characters the application will not be accepted from you.
You can download the full list of the all-Russian classifier of types of economic activity for 2014 on special sites that contain complete and detailed information.
The first, which are indicated for registration, codes are the main ones and include all other subgroups. Each OKVED code is a number consisting of 2, 3, 4, 5 or 6 characters. The first two digits are the class of your future activity, the third is the subclass, the fourth is the group, the fifth is the subgroup, and the sixth is the species. Full list OKVED contains all types of work that are permitted on the territory of the Russian Federation.
How to choose OKVED
When you register your enterprise or business structure, in addition to the main type of your activity, you can also indicate an additional one. Sometimes it also happens that you need several codes at once to describe your type of activity. In order to accurately assign a particular code to an enterprise, it is necessary to find the corresponding section in the classifier. If the subgroup does not contain the code you need, you must refer to Appendix "A", which sets out the expanded meaning of some activities.
In order to decide which OKVED code to choose, it is necessary to adhere to a clear principle. First you need to decide on the scope of your activity, then with the section. Having stopped your choice on the section, proceed to search for the class, subclass, group and subgroup.
There is no limit to the number of activities you may choose to engage in. You can even use the entire classifier. But the documents must contain at least one code. Many businesses choose to list five or even six items. Experienced experts do not recommend specifying more than 20 points.
One or more codes that will fully characterize the look of your labor activity- this will be your main code. If you do not find a description of the proposed work in the classifier, then you should choose an additional OKVED or even several. This type of your activity will be classified as additional.
If you have selected several codes, the main OKVED should be written on the first sheet. It is he who will be entered in the form of statistics and in the certificate. The main activity is considered to be the type of activity that brings the greatest income.
Registration and change of OKVED
Only after you decide on the OKVED codes, you need to contact the tax office at the place of residence and in the application for registration you need to clearly indicate all the codes you have chosen. Simultaneously with the registration of the company, codes will also be registered.
If in the process of work, you want to do something else additionally, then, of course, you will have to add the code corresponding to the lesson. How to add OKVED? First of all, write an application for amendments and take it to the organization where the company and initial codes were registered. Necessary changes will be made in accordance with your application.
Codes must be selected correctly immediately. If the slightest inaccuracy is made during the registration process, you cannot avoid wasting your personal time and Money. The mistake, of course, will be corrected, but this will have to face bureaucratic delays. If you need to make certain changes to your application, then this will already be considered as a message of erroneous information on your part, and you may be denied automatic registration. All this can be challenged in court, but the process will drag on for a long time and the decision may not be in your favor.
In the event that an entrepreneur decides to change the type of his activity or supplement it, then a complete change of all OKVED codes will be required. Choosing the right code for your particular business can be a painstaking task. The way out of this situation is simple - turn to people who work in the same field for help and clarification.
If you need to make changes to the OKVED code, your actions should be as follows:
- in accordance with the classifier, decide on the choice of code;
- if the company has a charter, then changes must be made to it;
- fill out an application for registration;
- your signature must be notarized;
- pay the state fee;
- file everything Required documents to the tax office;
- receive documents that will confirm all registration actions.
If the charter of your company contains a phrase that the company has the right to engage in other types of activities, then you can only get by with submitting an application to change the OKVED codes.
Registration of code changes is a rather complicated process that will require certain knowledge of the current legislation.
There are special companies that provide services for registering changes. The employees of these firms have accumulated extensive experience, they are able to quickly respond to all changes in the legislation that governs the registration process. They also have established interaction with other subjects of the federation necessary for work.
How to choose the right codes for an online store
An online store must be registered in accordance with all the rules. When processing documents, you must specify the selected codes. This type of activity refers to retail e-commerce, which will be carried out via the Internet. For all online stores that have just opened and do not work on the basis of offline business, the code 52.61.2 is suitable. In the event that you plan to deliver the goods directly to the buyer, you will need to enter an additional code - 52.61.1 (Retail mail order).
Pick up correct code OKVED is not an easy task. In order to insure against refusal to obtain a work license, treat this issue with full responsibility and seriousness.
Already at the stage of business registration, 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. This misunderstanding creates unnecessary trouble.
OKVED - what is it?
OKVED is an abbreviation that stands for the following: the all-Russian classifier of types of economic activity, which is a set of various activities that can be carried out legal entities and individual entrepreneurs, and each direction has its own code.
Structure
The classifier of types of activity contains a hierarchical structure that provides for division into sections, classes, subclasses, groups, subgroups, type. There are currently the following sections:
- Section A. Agriculture, forestry, hunting, fishing and fish farming;
- Section B. Mining;
- Section C. Manufacturing industries;
- Section D. Provision of electricity, gas and steam; air conditioning;
- Section E. Water supply; water disposal, organization of collection and waste disposal, pollution elimination activities;
- Section F. Construction;
- Section G. Wholesale and retail trade; repair of 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. 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 activities of private households in the production of goods and the provision of services for their own consumption;
- Section U. Activities of extraterritorial organizations and bodies.
In each section, classes are distinguished that contain a list of the main activities 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 works.
In turn, they are divided into narrower areas, for example, 43 (specialized construction works):
- 43.1 - dismantling and demolition of buildings, preparation of the construction site;
- 43.2 - performance of electrical, sanitary and other construction and installation works;
- 43.3 - building finishing works;
- 43.9 - other construction work.
These sub-groups may contain specified activities. For example, 43.1 (dismantling and demolition of buildings, site preparation) provides for the following specific activities:
- 43.11 - dismantling and demolition of buildings;
- 43.12 - preparation of the construction site;
- 43.13 - exploratory drilling.
Thus, the classifier of activities specifies all areas that can be implemented by business entities.
Meaning
OKVED codes when registering a business are necessary for statistical accounting of business entities in various areas of the economy. The indication of OKVED allows you to determine what the 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 (activities of pawnshops) is indicated as the main activity, then the organization is not entitled to apply the simplified taxation system.
Also, the presence of a specific OKVED code is necessary condition to obtain a license to carry out certain types of activities. For example, if you have individual entrepreneur code 80.30 (investigative activity) is not specified, 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 refers to OKVED 18.24.13, which provides for contributions of 0.2%, and the manufacture of plastics (OKVED 24.16) has an increased tariff of 0.7%.
How to get and change OKVED?
When registering a business, it is necessary to indicate the selected economic activity codes; for this, there is a special section in the registration application form. One type of activity is the main one, it should reflect the main direction of the business being created. It is on the basis of this code that the ability to use a particular taxation system, the need to obtain permits etc. Additional types can also be specified, the number of which is not limited. The legislation allows for the possibility of specifying all OKVED codes, but this is not entirely advisable, so you should choose only those that are really needed in your future business.
Advice: do not include codes that refer to government agencies, for example, 84.24 - activities in the field of justice and justice, as well as "exotic" 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
This section includes:
physical and/or chemical treatment materials, substances or components for the purpose of converting them into new products, although this cannot be used as a single universal criterion for determining production (see "recycling" below)
Materials, substances or transformed components are raw materials, i.e. products Agriculture, forestry, fisheries, rocks and minerals and products of other manufacturing industries. Significant periodic changes, updates or transformations of products are considered to be related to production.
The manufactured product may be ready for consumption or may be a semi-finished product for further processing. For example, an aluminum refining product is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in the necessary structures; production of machinery and equipment for which these spare parts and accessories are intended. The manufacture of non-specialized components and parts of machinery and equipment, such as engines, pistons, electric motors, valves, gears, bearings, is classified in the appropriate grouping of Section C "Manufacturing", regardless of which machinery and equipment these items may be part of. However, the manufacture of specialized components and accessories by molding/molding or stamping plastic materials is classified in 22.2. The assembly of component parts and parts is also referred to as production. This division includes the assembly of integral structures from constituent components, either self-produced or purchased. Recycling, i.e. processing of waste for the production of secondary raw materials was included in group 38.3 (processing of secondary raw materials). While physical and chemical processing may take place, this is not considered part of manufacturing. The primary purpose of these activities is the main processing or processing of waste, which is classified in section E (water supply; sewerage, waste management, pollution control activities). However, the production of new finished products (as opposed to products made from recycled materials) refers to all production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered a manufacturing process. Special maintenance and repair of industrial, commercial and similar machinery and equipment is generally classified in group 33 (repair and installation of machinery and equipment). However, computer repair home appliances is classified in group 95 (repair of computers, personal and household items), while the repair of motor vehicles is classified in group 45 (wholesale and retail trade and repair of motor vehicles and motorcycles). Installation of machinery and equipment as a highly specialized activity is classified in group 33.20
Note - The boundaries of manufacturing with other sections of this classifier may not have a clear unambiguous specification. As a rule, manufacturing industries involve the processing of materials to produce new products. Usually this is a completely new product. However, the definition of what constitutes a new product can be somewhat subjective.
Processing implies the following types of activities involved in production and defined in this classifier:
Processing of fresh fish (extraction of oysters from shells, filleting of fish) not carried out on board a fishing vessel, see 10.20;
Milk pasteurization and bottling, see 10.51;
Dressing of leather, see 15.11;
Sawing and planing of wood; wood impregnation, see 16.10;
Printing and related activities, see 18.1;
Tire retreading, see 22.11;
Manufacture of ready-to-use concrete mixtures, see 23.63;
Electroplating, plating and heat treatment metal, see 25.61;
Mechanical equipment for repair or overhaul (e.g. motor vehicle engines), see 29.10
There are also activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing.
These include:
Logging classified in Section A (AGRICULTURAL, FORESTRY, HUNTING, FISHING AND FISH CULTURE);
Modification of agricultural products classified in section A;
preparation food products for immediate indoor consumption, classified in group 56 (activities of public catering establishments and bars);
Processing of ores and other minerals classified in section B (MINING);
Construction and assembly work carried out on construction sites classified in section F (CONSTRUCTION);
Breaking down large quantities of goods into small groups and re-marketing smaller lots, including packaging, repackaging or bottling of products such as alcoholic beverages or chemicals;
sorting solid waste;
Mixing paints according to the client's order;
Cutting of metals according to the client's order;
Explanation of the various goods classified under section G (Wholesale and retail trade; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)
