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 "waste recycling" below)

Materials, substances or transformed components are raw materials, i.e. products from agriculture, forestry, fisheries, rocks and minerals and other manufactured products. Significant periodic changes, updates or conversions of products are considered to be related to production.

The products produced may be ready for consumption or may be a semi-finished product for further processing. For example, the product of aluminum purification is used as a raw material for the primary production of aluminum products, such as aluminum wire, which in turn will be used in necessary designs; production of machinery and equipment for which these spare parts and accessories are intended. The production of non-specialized components and parts of machinery and equipment, for example 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 include. However, the production of specialized components and accessories through casting/molding or stamping plastic materials includes grouping 22.2. The assembly of components and parts is also classified as production. This section includes the assembly of complete structures from constituent components, produced independently or purchased. Waste recycling, i.e. processing of waste for the production of secondary raw materials is included in group 38.3 (activities for processing secondary raw materials). Although physical and chemical processing may occur, this is not considered part of manufacturing. The primary purpose of these activities is the basic processing or treatment of waste, which is classified in section E (water supply; sewerage, organization of waste collection and disposal, pollution control activities). However, the production of new finished products(as opposed to products made from recycled materials) refers to the entire production as a whole, even if waste is used in these processes. For example, the production of silver from film waste is considered production process. Special maintenance and repair of industrial, commercial and similar machinery and equipment are generally included in group 33 (repair and installation of machinery and equipment). However, repair of computers and household devices is listed in group 95 (repair of computers, personal items and household items), while at the same time, car repair is described in group 45 (wholesale and retail trade and auto repair 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. Typically, manufacturing involves the processing of materials to produce new products. Usually these are completely new products. However, determining 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 (removing oysters from shells, filleting fish) not carried out on board a fishing vessel, see 10.20
• Pasteurization of milk and bottling, see 10.51
• leather dressing, 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
• production of ready-to-use concrete mixtures, see 23.63
• electroplating, metallization and heat treatment metal, see 25.61
• mechanical equipment for repair or overhaul (e.g. automobile engines), see 29.10

There are also types of activities included in the processing process, which are reflected in other sections of the classifier, i.e. they are not classified as manufacturing industries.
They include:

• logging activities classified in section A (AGRICULTURE, FORESTRY, HUNTING, FISHING AND FISH CULTURE)
• modification of agricultural products classified in section A
• preparation of food products for immediate consumption on premises, classified in group 56 (activities of catering establishments and bars)
• beneficiation of ores and other minerals classified in section B (MINERAL MINING)
• construction and assembly work, carried out on construction sites, classified in section F (CONSTRUCTION)
• activities of breaking down large quantities of goods into smaller groups and secondary marketing of smaller quantities, including packaging, repackaging or bottling products such as alcoholic drinks or chemicals
• solid waste sorting
• mixing paints according to customer's order
• metal cutting according to customer's order
• explanations for various goods classified under section G (WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES)

must correspond to the digital codes of the OKVED classifier and have at least four characters.

Classifier OKVED-2

The OKVED classifier or reference book is a special document developed by Rosstandart. Until 2017, three editions of the classifier were in effect at once, which sometimes led to errors in the selection of OKVED codes and refusal of state registration of individual entrepreneurs. Since mid-2016, for the registration of individual entrepreneurs and legal entities, the OKVED-2 or OK 029-2014 classifier (NACE rev. 2), approved by Rosstandart Order dated January 31, 2014 N 14-Art.

Use only the current edition of the classifier from reliable sources! If you indicate the type of activity according to OKVED from the invalid edition of OKVED, you will receive a refusal to register an individual entrepreneur.

OKVED-2 consists of 21 sections, lettered in the Latin alphabet. Each section is divided into class, subclass, group, subgroup and species. In the application for registration of individual entrepreneurs digital code according to OKVED must be four, five or six digits. Let's look at an example of how to choose an individual entrepreneur type of activity.

Let's say a future entrepreneur wants to set up a stall to produce and sell fast food. In the classifier, this line of business has group code 56.10 and the characteristic “Restaurant activities and food delivery services.”

The group with the OKVED code 56.10 includes a subgroup with code 56.10.2 (Activities for the preparation and/or sale of food ready for immediate consumption on the spot, from vehicles or mobile benches), and it, in turn, includes a code of the type 56.10 .24 “Activities of market stalls and food preparation stalls.”

If you indicate in the application the OKVED code for individual entrepreneurs of four characters (56.10), then you will be able to engage in other types of activities included in this group:

• 56.10.1: Activities of restaurants and cafes with full restaurant service, cafeterias, restaurants fast food and self-service
• 56.10.3: Activities of restaurants and bars to provide food in railway dining cars and on ships.

If you enter into application P21001 only the type of activity with code 56.10.24, you will not be able to open it summer cafe or restaurant until you report the new code to tax office. Excessive detail is not needed here, so we recommend indicating the type of activity of the individual entrepreneur in the format of a four-digit code.

Please note that some areas of business are not available to an individual entrepreneur. For example, in order to sell strong alcohol, open a pawnshop, engage in microfinance or insurance activities, you must register commercial organization(LLC or JSC).

How many OKVED codes can you choose?

When registering an individual entrepreneur, the types of activities that are included in application P21001 are not limited. Sheet “A” holds 57 codes, but if this is not enough for you, then you can fill out the second and third sheet “A”. Typically, applicants indicate 10-20 codes to describe related areas of business.

The mere indication of multiple codes when registering an individual entrepreneur does not affect anything. In reality, there is no need to carry out all the chosen directions, submit separate reports or pay more taxes. But there’s also no point in trying to enter as many OKVED codes as possible, just in case. Later, an individual entrepreneur can always add types of activities by submitting a special form P24001.

One of the OKVED codes, according to which the maximum income is expected to be received, must be selected as the main one. The main code is important when choosing a tariff for employee injury insurance. The higher the risk of injury at work or occupational disease, the higher the rate of contributions established by law.

Certain types of activities must be licensed, i.e. obtain mandatory permission to engage in them. If a licensed type of activity is in the codes you have chosen, this does not mean that you need to immediately issue a license. It will only be needed when you actually start this business.

How to choose an OKVED code

When ordering an individual entrepreneur registration service, professional registrars will select codes for you. But if you are willing to spend a little time and effort, then it is not at all necessary to contact lawyers.

Application P21001 is a simple document to fill out; you only need to indicate the passport details of the future entrepreneur and the direction of business. The OKVED classifier is freely available in legal reference systems, free services for preparing registration documents, and other sources. The main thing is to pay attention to the fact that the OKVED directory you found was approved by order of Rosstandart dated January 31, 2014 N 14-Art.

Some sources have a built-in search form using a classifier, but you can also use a regular page search. Enter the word you are interested in in the search bar and examine the search results.

For example, you want to open a store, which means you need to enter a request. Next, from the proposed options, select only those that are suitable for your activity. Or you can do it differently - open section G (Wholesale and retail trade) and inside it go to the groups of codes that interest you.

Collections of codes by type of business

We analyzed which types of activities are most often chosen by novice entrepreneurs. Usually this is retail trade, transportation, various types of services, agency activities, beauty salons. Activities on the Internet are also popular with individual entrepreneurs: information business, website creation, e-commerce. All these areas of business do not require significant financial costs at the start and attract more employees.

To help you choose codes, we have made a selection of the most popular types of activities among entrepreneurs. The codes are indicated in accordance with the OKVED-2 classifier.

OKVED code	Type of activity
Activities on the Internet
47.99	Other retail trade outside shops, stalls, markets
47.91.1	Retail trade by mail
47.91.2	Retail trade carried out directly using the information and communication network Internet
47.91.3	Retail trade through Internet auctions
62.02	Advisory activities and work in the field of computer technology
62.01	Computer Software Development
63.11	Data processing activities, provision of information hosting services and related activities
63.91	Activities of news agencies
58.13.2	Publishing newspapers on electronic media
58.11.2	Publishing books, brochures, advertising booklets and similar publications, including publishing dictionaries and encyclopedias on electronic media
58.11.4	Publishing atlases, maps and tables on electronic media
85.41
62.09	Activities related to use computer technology And information technology, other
Retail trade
47.11	Retail trade primarily in food products, including drinks, and tobacco products in non- specialized stores
47.19	Other retail trade in non-specialized stores
47.25	Retail trade of beverages in specialized stores
47.41	Retail sale of computers, peripheral devices and software in specialized stores
47.43	Retail trade of audio and video equipment in specialized stores
47.52	Retail trade in hardware, paint and varnish materials and glass in specialized stores
47.42	Retail trade in telecommunications equipment, including retail trade mobile phones, in specialized stores
47.59	Retail trade of furniture, lighting fixtures and other household products in specialized stores
47.71	Retail trade of clothing in specialized stores
47.21	Retail trade of fruits and vegetables in specialized stores
47.22	Retail trade of meat and meat products in specialized stores
47.23	Retail trade in fish, crustaceans and molluscs in specialized stores
47.24	Retail trade of bread and bakery products and confectionery products in specialized stores
47.29	Retail trade of other food products in specialized stores
47.54	Retail trade of household electrical goods in specialized stores
47.73	Retail trade medicines in specialized stores (pharmacies)
47.75	Retail trade of cosmetics and personal hygiene products in specialized stores
47.72	Retail trade of footwear and leather goods in specialized stores
47.61	Retail sale of books in specialized stores
47.62	Retail sale of newspapers and stationery in specialized stores
47.79	Retail trade of used goods in stores
Transportation
49.32	Taxi activities
52.21	Support activities related to land transport
52.29	Other auxiliary activities related to transportation
49.41.1	Transportation of goods by specialized vehicles
49.41.2	Transportation of goods by non-specialized vehicles
49.41.3	Cargo rental road transport with driver
Catering and hotels
56.10	Restaurant activities and food delivery services
56.21	Activities of public catering establishments serving special events
56.29	Activities of public catering establishments for other types of catering
56.30	Serving drinks
55.10	Operations of hotels and other places for temporary accommodation
55.20	Activities to provide places for short-term accommodation
55.30	Activities to provide temporary accommodation in campsites, caravans and travel trailers
Beauty salons
96.02	Providing services to hairdressing and beauty salons
96.04	Sports and recreational activities
96.09	Provision of other personal services not included in other categories
Services
68.31	Activity of real estate agencies on a fee or contract basis
69.10	Activities in the field of law
69.20	Activities to provide services in the field of accounting, financial audit, tax consulting
70.22	Consulting on issues commercial activities and management
79.11	Activities of travel agencies
79.90	Other booking services and related activities
95.21	Repair of electronic household appliances
95.22	Repair household appliances, home and garden equipment
95.23	Repair of shoes and other leather goods
95.24	Repair of furniture and household items
95.25	Watch and jewelry repair
81.22	Other cleaning and tidying activities of residential buildings and non-residential premises
97.00	Activities of households with hired workers
74.20	Activities in the field of photography
74.30	Translation and interpretation activities
85.41	Additional education for children and adults

Before registering an individual business, each businessman already knows in advance what type of activity he will be engaged in. The main point is the compliance of the declared type of occupation with the register of permitted types of activities in Russian Federation.

When choosing a type of occupation when writing an application, most entrepreneurs are lost when choosing a direction. It is worth spending a little time to preliminary study the components of this classifier.

OKVED is the All-Russian Classifier of Types of Economic Activities, which is compiled by the statistics department for a consolidated accounting of possible types of enterprise activities. Every year the data in the register is updated, because thanks to modern trends New business opportunities are emerging.

Codes entrepreneurial activity for individual entrepreneurs 2019 are presented in the register called “OKVED 2” as amended in 2014. When making a choice in favor of one code or another, it is necessary to clarify all the accompanying aspects of the chosen type of activity. Some types of occupations require obtaining a license through special government agencies.

You will need to indicate the activity code according to OKVED in each government agency - Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund. Knowing this information and presenting it correctly will greatly simplify registration with these authorities. Banking institutions also pay close attention to this information, especially when providing credit funds to clients.

It is better to select the correct code before submitting an application for registration to the Federal Tax Service, since incorrect indication of the code or its absence will cause the documentation to be returned for revision.

The register itself is an official list consisting of 21 subsections, which represents the corresponding type economic activity. Each subsection has a letter designation according to the Latin alphabet.

The digital designation consists of 21 digits arranged in the following format 00. 00.0 00.00 00.00.0 00.00.00, where:

1. - Class

00.0 – subclass

00.00 – group

00.00.0 – subgroup

00.00.00 – view.

When filling out the documentation, you do not need to indicate the letter designation, and the entire series of symbols is also not necessary - it is allowed to write down the designation of the group without an exact indication of the subgroup and the type of occupation itself.

The division into classes changes according to the procedure established by Rosstat, with mandatory public information.

In 2019, the division is as follows:

1. Class A – lesson agriculture, forestry, fishing, hunting.
2. Class B – carrying out work on excavation of mineral resources.
3. Class C – production related to processing.
4. Class D – working with water resources, solving issues related to cleaning up pollution.
5. Class E – work on the introduction of electricity, gasification, air conditioning.
6. Class F – construction.
7. Class G – organization of both retail and wholesale trade processes (sales sphere).
8. Class H – logistics direction.
9. Class I – hotel management and catering.
10. Class J – enterprises processing information channels and communication services.
11. Class K – provision of financial and insurance services.
12. Class L – real estate sector.
13. Class M – activities for the development of science and technology.
14. Class N – administration of the enterprise.
15. Class O - work of government agencies, protection of the military security of the country.
16. Class P – educational activities.
17. Class R – promoting the development of sports and cultural achievements.
18. Class S – other (other) occupations.
19. Class T - organization homemade goods or services at home.
20. Class U – work of extraterritorial enterprises.
21. Class Q – provision of services and goods in the field of healthcare, social sphere.

By law, it is necessary to indicate a minimum of three digits of the code to indicate the selected area of ​​activity of the enterprise (definition of subclass).

When choosing an individual entrepreneur code, it is necessary to use only official sources for the formation of the Classifier, otherwise the entrepreneur risks indicating an erroneous designation.

Not all codes can be used for individual entrepreneurs, since some do not allow this form of enterprise formation. There are classes that only registered users can use legal organizations. For other types of activities, you must obtain a license or special permission.

There are specialized companies that will help you determine the correct codes and register individual entrepreneurs according to all the letters of the law. You can cope with the task yourself, because current list OKVED 2019 for individual entrepreneurs is available on the Internet with the correct numbers and codes.

The table shows in detail the types of occupations that require additional regulations and permits:

When planning to do business in these areas, it is better to deal with permitting documentation in advance, since sometimes obtaining a license or permit may take a long time. for a long time.

There are categories of activities that are strictly prohibited for individual businessmen; these are strategic areas of activity for the state that require high quality and maximum resources.

Types of activities prohibited for individual entrepreneurs:

• industrial production explosive goods, aircraft, military equipment;
• organization of production of medical products;
• private security activities;
• provision of services for providing jobs abroad;
• organization of activities in the field of communications, television and radio broadcasting;
• gambling bookmakers;
• the field of geology and geodesy;
• establishing the production and further sale of alcohol-containing drinks;
• astronautics;
• developments in the use of nuclear energy;
• provision of lending services in any form;
• organization of trading platforms of any type;
• provision of insurance and clearing services.

When choosing OKVED codes for individual entrepreneurs, it is necessary to take into account the above information, since all responsibility for non-compliance with the letters of the law falls entirely on the shoulders of the business project manager.

According to the law, any number of types of activities can be indicated in the application for registration of an individual entrepreneur. However, it should be taken into account that many types require additional documents for registration, and also carry a certain responsibility for the correct conduct of business processes.

For example, registration of individual entrepreneurs in the field educational activities entails the absence of a criminal record of the manager, which is confirmed by a special certificate. The Ministry of Internal Affairs has the right to issue such certificates, having previously made a request to the database of previously convicted citizens.

It is better to order all the necessary certificates in advance - before registering with the Tax Inspectorate. If the necessary data is not available in personal file, the specialist will make the request personally. In this case, the process of entering data into the State Register slows down, sometimes significantly.

There can be only one main code for OKVED for individual entrepreneurs. When specifying the main type, you must immediately take into account all the nuances of doing business in in this direction. The main responsibility lies with the calculation of social contributions for the hired labor used. The largest tariffs are set for the use of hired labor at risky sites that are dangerous to life and health.

It is mandatory that an individual entrepreneur must notify the Social Insurance Fund about his main type of occupation before April 15 next year(after registration or reporting). If the data from the businessman was not transferred to the Federal Social Service, then the rate for employee accident insurance will be set independently by the state executor. The size of the bet will be the largest of all the types of activity specified by the entrepreneur.

In this case, the entire responsibility for providing data to the public service falls on the businessman himself, since the tax office reports only the very fact of the birth of a new entrepreneur. All data on types of activities and the corresponding OKVED codes must be reported by the business manager personally or through an assistant.

The main type of activity is considered to be the one from which the maximum profit is received for the reporting year.

In order to change the type of activity specified in the Certificate of Registration, you must write an application to the Federal Tax Service (FTS) indicating the new OKVED code. After the specialist enters all the necessary data into the Unified State Register of Individual Entrepreneurs, the applicant will be issued a new extract from the Unified State Register of Individual Entrepreneurs.

Similar actions must be performed in the event of termination of activities in the main type of activity, in order to correctly make accruals to the budget.

Each time you make changes to the State Register, you must pay a state fee for registering data. Therefore, it is more profitable to immediately decide on the main direction of the business - this will help save both time and financial resources for the entrepreneur.

It should be noted that the type of activity should be changed within three working days after the start of a new line of business. The application is written according to form p24001 indicating correct name type and its code (a sample is available on the Internet).

The choice of activity is directly related to the tax regime specified in the application, since they must be consistent with each other. The fact is that the use of simplified language must strictly correspond to the permitted types of activities according to OKVED.

Each of the preferential tax regimes, be it the simplified tax system, UTII or PSN, has its own assigned types of occupations, which in no case should be violated. The only exception is general system taxation for individual entrepreneurs (OSNO), which allows you to choose any type of activity, except for strictly prohibited varieties. Disputes between the tax inspectorate and entrepreneurs arise due to disagreements regarding the type of activity and income received.

The main reasons for the proceedings between the parties are as follows:

• VAT refund when making transactions with counterparties - it is indicated that the type of settlement activity of the second party to the transaction is not specified;
• recognition of the application of the 6 percent rate as invalid due to the same discrepancy by type of occupation;
• When disputes arise, tax authorities try to obtain the maximum tax payments from the entrepreneur, mainly at a rate of 13 percent.

In this case, you should definitely request information from your business partner regarding the type of activity.

For consistent tax accounting and compliance with all the letters of the law when choosing the type of OKVED and tax system, it is better to receive appropriate instructions from your tax inspector.

Responsibility for violations

For conducting business not according to the types specified in OKVED, administrative liability is provided in monetary equivalent - 5 thousand rubles (Article 14.25 of the Code of Administrative Offenses of the Russian Federation). The amount is insignificant, however, the very occurrence of penalties is already unfavorable for every person.

A payment order and a notice of detected offenses are issued by the executive service. This happens if a change in the type of activity of the enterprise is not reported to government agencies within three days.

It is better to find out information about codes according to the all-Russian classifier, including for individual entrepreneurs, from official sources. Now public services have their own online resources containing all necessary information for the population.

Before registering your business, you need to carefully study the available information on OKVED codes for individual entrepreneurs in 2019 with a detailed explanation of each type. If difficulties arise with the correct choice and interpretation of the chosen type of occupation, then it is worth contacting a tax inspector for a qualified explanation of the situation.

The second option the right choice There may be a consultation with entrepreneurs who are already doing business in the chosen industry. You can conduct a consultation on thematic forums, without even resorting to a personal meeting or calls.

03May

Hello! In this article you will find new OKVED 2 codes and we will tell you how to choose the right codes for your activity.

Today you will learn:

• List of current OKVED-2;
• How does OKVED depend on;
• What difficulties may arise as a result of choosing one or another code.

New OKVED-2 codes for 2018

Download OKVED 2 in different formats:

• Download

• Download

The differences between the new and old OKVED are significant. Therefore, to register a business, use only new codes!

For what purposes are OKVED codes required?

The area that you ultimately choose will be directly related to OKVED codes. The latter represent a generally accepted classification of activities and individual entrepreneurs.

OKVED performs the following functions:

• Separation of types of permitted activities;
• Encoding the names of the sphere (this is necessary for convenience: you don’t need to write/type long sentences every time, you can use a set of numbers);
• Specifics of the components of each area (you can choose the main area - trade, and sell shoes or, for example, hats).

Having studied the classifier, you can determine:

• In what form does the company exist (individual entrepreneur, etc.);
• Type of property;
• The structure of economic entities (in terms of subordination to higher departments).

At the same time, OKVED does not make it possible to find out whether this company is commercial or not, whether it is engaged in domestic or foreign trade. The entire database of available codes is contained in the edition of the classifier called OKVED-2. Sometimes it is also called OKVED-2014 or OK 029-2014.

These names are valid from January 1, 2017. The document will answer frequently asked question: “How to find out OKVED for individual entrepreneurs,” because it contains all the information on encodings.

Where can you find OKVED

OKVED codes can be seen quite often in everyday life.

They are found in:

• Various regulations;
• Register of all legal entities and individual entrepreneurs (a database of existing companies in the country is maintained here);
• Documents of international format;
• Constituent documents of the company;
• Documents accompanying the activities of the company (if OKVED is required for the company register database, it is also necessary when changing or deleting codes associated with a change of activity).

What is OKVED

The code consists of a sequence of 6 digits, each subsequent one specifies the previous one. Numbers in the OKVED classifier are separated by dots.

The code structure can be represented as follows:

• XX – class or section (the broadest concept, including all other types of activities);
• ХХ.Х – subcategory of a class or subclass (a narrower concept);
• XX.XX – group of type of activity;
• XX.XX.X – subgroup;
• XX.XX.XX – type (the narrowest value in the code, which designates one specific type of permitted activity).

In total there are 21 sections and 99 clarifying classes and types with detailed description type of economic activity. In the tax office it is enough to indicate only the first four digits, that is, XX.XX. This will be sufficient for the normal functioning of the company. In other words, you will be able to work in narrower areas of the selected section.

If you choose the most narrow view(sixth digit of the classifier), then in the future you may encounter trips to the tax office to make changes to the register. After all, the business is growing, and at some point you will want to expand its boundaries.

The tax application contains a form for adding OKVED. An individual entrepreneur can indicate 57 codes on one sheet. If the versatility of your business requires more classes, you have the right to take an additional form and indicate the missing types on it.

The most common OKVED-2 codes among individual entrepreneurs

An individual entrepreneur has the right to choose types of OKVED for your individual entrepreneur from a wide range.

Most individual entrepreneurs are registered in the following industries:

• Providing consultations (for example, providing services in the field of commerce - OKVED 70.22);
• Internet designer services (code 62.01 gives the right to develop the site infrastructure);
• Translation of texts (code 74.30 will allow you to do both written and oral translation);
• Advertising (using OKVED 73.11 you can develop advertising agency);
• (class 68.20.1 is required for those who rent out their own apartment);
• Real estate services (coding 68.31 is intended for real estate agencies);
• Programming (OKVED 62.02.1 is used by computer system designers);
• Computer repair (class 95.11 is associated with the repair of computers, ATMs, and automatic machines);
• (OKVED 2 with coding 63.11 allows you to provide services for posting information);
• (class 52.63 allows trade outside a store);
• (OKVED 51.61.2 opens up opportunities for trading via the Internet);
• Astrology (code 96.09).

Basic OKVED and their classes

When choosing codes, it is important to decide on the main and additional ones. The choice of the main OKVED determines all future activities of your company. If you indicate a section that does not actually correspond to the direction of the enterprise, then inspections from the tax office and the imposition of large fines are possible.

The choice of the main section largely determines the system of insurance premiums, and must also correspond to the applicable taxation system. You can indicate only the main section in registration documents without specifying classes. However, this may cause difficulties in the future.

If you want to expand the boundaries of your business and engage in additional activities, this will need to be previously agreed with the tax service. You will need to submit an application to supplement the existing codes.

Taxation and OKVED

Preferential tax regimes (, or) have restrictions on the type of economic activity. This means that not every type of business line is suitable for all types of taxation.

By choosing a code section that is not comparable to your business, you risk own business, since there will be no tax breaks in your favor.

In this case, you will have to either change the current tax system, or abandon your chosen activity and take up another one. For example, the simplified tax system does not allow opening an insurance company, mining or producing excisable goods.

Using the Unified Agricultural Tax, you cannot engage in activities not related to agriculture and fishing. The list of directions for the patent system and the simplified one is very limited.

Allows you to engage in all types of activities. True, contributions to the budget in this case will be the largest.

For example, a patent (PSN) allows you to choose one of the following types of activities included in OKVED 2:

• Installation of windows and others.

The simplified tax system gives the right to operate:

OKVED codes for UTII include the following areas:

• Activities of a plumber;
• Transport services;
• Commission shop;
• OKVED for retail products.

Insurance premiums and OKVED

The choice of one or another section of OKVED affects the amount of contributions to insurance funds. The quantity itself is not taken into account when calculating the contribution amount. But the view is important.

There are certain degrees of risks that the insurance fund uses in relation to a particular type of activity. The higher the risk, the more you have to pay. That is, if the chosen direction of business may bring some danger to your hired workers, then in accordance with the probability of accidents occurring, the fund determines the contribution amount.

A total of 32 sections of economic activity have been developed by type of risk for employees. The higher the level of possible injury, the higher the premium payment rate. The minimum tariff you can pay is 0.2%, and the maximum is 8.5%.

You need to report to the insurance fund about the activities that you carried out in the previous year. This information must be provided no later than April 15.

This process involves choosing a tariff and setting the amount of contributions. This rule applies only to legal entities. The individual entrepreneur needs to confirm the codes only if the main section is changed.

If you do not submit the information on time, the tax office will do it for you. It will indicate the maximum tariff that is possible for your OKVED. If you have registered in the register of individual entrepreneurs large number sections of codes, then in this case this may affect the tariff not for the better.

Features of some types of activities

When specifying OKVED codes, keep in mind that some activities have their own nuances. For example, if you indicate the provision of services by a security company as an additional class, you must have a license for this type activities. Otherwise, you have no right to engage in it.

Since a license costs money and will cause additional hassle, it makes no sense to indicate the licensed type in OKVED. This, of course, only applies to those entrepreneurs who do not intend to engage in security, but would like to indicate it as additional direction just in case.

There are also types of activities that will require additional information from you.

The OKVED 2 classifier contains the following areas that you do not have the right to open if you have a criminal record:

• Companies related to;
• Departments for social protection of citizens;
• Sports sections for children;
• Agencies that somehow affect the participation of minors.

To engage in the above activities, you will need to provide a certificate of no criminal record. This is why it is so important to choose the right OKVED codes.

How to choose a code

To choose the most suitable options OKVED for your activities when registering an individual entrepreneur, adhere to the principles:

• First, decide on the direction of the business that will generate the main income (this is the main code or section, it must be indicated);
• Next, decide on those types of activities that you will rarely deal with (if the income from them is minimal, then you can not take such OKVED into account);
• For yourself, choose those codes that are a priority for your business. It is not necessary to indicate OKVED for courier services if your main income is , and in rare cases you provide goods delivery services.

When taking major and minor codes into account, consider the following:

• Select from the sections presented the one that matches the description of your activity;
• In the section, read the list of subsections corresponding to it and select the necessary ones;
• When filling out an application for opening an individual entrepreneur and changing the type of activity, it is not allowed to indicate codes with two or three digits. You must choose the most detailed OKVED. Only the first 4 digits are allowed;
• You are not limited in the choice of encodings. You can indicate at least everything from the list. But you need to choose one main one. Income from it must be at least 60% of the company's revenue.

How to change OKVED

If you decide to change the type of activity or add a new one to your business, then first go to the tax office. Here you will need to submit an application to change the list of codes in the registry. This must be done within three days, otherwise you will be fined.

The process of changing the OKVED code looks like this:

• At the tax office, fill out an application and indicate the types of activities (this can be done at home by downloading the application form for adding a code from the inspection website);
• On the form you must indicate those OKVED documents that you will no longer use and those that will become new to you (in some regions this application must first be notarized);
• If you submit your application in person, you will be given a certificate of final registration of codes within 5 working days;
• If a representative prepared the form for you, the tax authority will send a letter to your address within 10 days;
• Initially, when submitting documents using postal services, you need to have them certified by a notary;
• Once you have received an extract from the register, your new activity is legally binding.

Changes to OKVED for a company must be made once a year. This is usually done in the first month. For this process, this process is more difficult than for individual entrepreneurs.

The society needs to add new codes if they were not indicated in. At the same time, adding a new OKVED code entails changes in the Charter, which also need to be recorded in the tax office. For LLCs, when introducing new classes of activity, a state fee is provided.

To change OKVED, be sure to follow the following information:

• You can only specify one main code. If you want to indicate them in larger quantities, then the law does not prohibit this;
• Don't write code just for the sake of thinking that you might end up doing it sometime in the future. This affects tax deductions, insurance premiums, and may require a license or additional certificates;
• If you have chosen a preferential tax system, find out whether you can choose one or another code. The discrepancy between the OKVED section and the tax system will not allow you to pursue your chosen field;
• Do not forget to report the changes made to the insurance fund if your business has hired employees.

What is the fine for?

If you have not made changes to sections, the following consequences may occur:

• The tax authority has the right to refuse your VAT refund;
• If you violate the deadline for making changes (more than three days), you can earn a fine of up to 5,000 rubles.

If you have several areas of activity indicated in OKVED, and you do not report on all of them in your declaration, the tax service will have a very logical question related to the lack of reporting on other areas.

Therefore, do not abuse the number of codes in the registry. A fine of 5,000 rubles will also apply if your type of activity does not comply with the chosen taxation system.

Difficulties with OKVED

It also happens that an entrepreneur cannot find his line of activity among the types of OKVED. This means that you want to indicate the narrow specialization of your business.

This is not necessary. You can choose any class, including several types, which will not contradict your type of activity, and if your business expands, you will already have existing codes.

The legislation does not directly prohibit engaging in areas that are not confirmed in the register of your company.

But the absence of OKVED can cause problems when:

• Desire to engage in an activity that requires a license. In this case, you will definitely need to add a new class;
• Transition to another tax regime. It must be taken into account that new system paying taxes may not allow you to engage in the chosen field;
• Expanding business outside the country. Then you need to urgently make changes to the register;
• Lending. The bank will not issue if the required types of OKVED are not available.

Controversial issues in tax

Tax representatives often do not recognize the right of the enterprise to apply. They also strive to increase the tax base by any means.

The result of their efforts may be a refusal to take into account the costs of a transaction in which a counterparty with an unregistered OKVED participated. In other words, the tax office will recognize the agreement with him as insignificant and will not count your expenses as such.

This is due to accounting for income tax and. In such cases, you can go to court. In most such situations, the decision is made in favor of the entrepreneur. But for own peace of mind and in order to avoid unpleasant consequences, we recommend that you check with your business partner about the availability of OKVED.

If an entrepreneur has received income using a code not specified in the register and is on the simplified tax system, he may also face difficulties. In this case, the tax office will require you to pay not 6% of the profit, as required under the simplified tax system, but the entire 13%, as required. to an individual for income.

If you want to work as an individual entrepreneur, you need to decide which OKVED code to choose. Even if you know exactly what services you will offer, what goods you will produce, you need to raise the appropriate classifier and find there the most suitable OKVED codes for individual entrepreneurs, which will subsequently be entered into the Unified State Register of Individual Entrepreneurs, and also reflected in your Unified State Register of Entrepreneurs extract . As practice shows, it is with this step that the greatest difficulties in registering business activities by private individuals are associated. After all, the individual entrepreneur must choose the type of activity independently.

What is the code

So, first, let's figure out what OKVED is. This abbreviation refers to the All-Russian Classifier of Types of Economic Activities, which contains a list of services and work that an individual entrepreneur can engage in. Each code consists of four digits and covers the most typical type of activity.

Please note that an individual entrepreneur can choose several such codes, but still one of them must be indicated as the main one. It is he who will be reflected in all the entrepreneur’s reports.

However, when deciding which code to choose, one must take into account what consequences the choice of one or another type of OKVED entails for future activities. For example, if an entrepreneur plans to use hired labor, he is obliged to pay accident insurance premiums for employees. And the size of these payments will depend on which code you choose as the main one.

Current classifier

Today, three editions of the classifier are used simultaneously:

• OK 029-2001;
• OK 029-2007;
• OK 029-2014.

To register an individual entrepreneur, you should focus on the first type of OKVED. Please note that this classifier was supposed to be canceled at the beginning of 2016, but nevertheless its validity was extended for another year. Therefore, everything that will be discussed further concerns this code in the 2001 edition.

However, you should not worry that the introduction of new codes will complicate the registration procedure for an individual entrepreneur or will somehow affect the activities of those already registered. All necessary changes tax service will contribute independently, so entrepreneurs will not have to re-register the selected codes.

Classification

The types of activities of individual entrepreneurs are divided into several groups. There are services that a private entrepreneur categorically does not have the right to provide, and there are those that require certain approval or even a license. It is advisable that the entrepreneur not only knows about the existence of such a classification, but also familiarizes himself with it in detail. Below we offer general information, concerning the question of what types of entrepreneurial activities an individual entrepreneur can engage in and what not.

So, the types of activities of individual entrepreneurs should be conditionally grouped into such main areas as:

• closed to individual entrepreneurs;
• requiring approval and permission;
• licensed;
• ordinary.

Regular

This group includes activities that an entrepreneur can engage in immediately after official registration in government agencies. These services do not require additional approvals, licensing or permits.

The list of such activities can be very large and is limited only by the desire of the businessman. But there are several important rules which these services must comply with. To provide them, employees do not necessarily have to have special education, and if it is necessary, then the activity should not be associated with a danger to the life or health of people.

As a rule, these include:

• transportation by vehicles below 3.5 freight tons;
• wholesale trade in goods that do not have restrictions, prohibitions, or special sales regimes;
• individual pedagogical activity;
• printing, publishing;
• advertising;
• rental of personal items, household appliances;
• rental of real estate;
• creative activity;
• various services.

Licensed

An entrepreneur is allowed to engage in these types of activities only when he obtains a special license. This document is issued by the licensing authority on the condition that the entrepreneur undertakes to comply with all the requirements and conditions that are necessary to carry out this type of work.

The licensing authority is understood as a federal executive body, which is located in various constituent entities of the Russian Federation and is entrusted with issuing licenses for a specific type of work. To clarify which body licenses which type of activity, we recommend that you refer to Decree of the Government of the Russian Federation dated January 26, 2006 N 45 “On the organization of licensing of certain types of activities.”

In particular, the classifier provides for work under a license in the case of transportation of passengers, cargo by rail, air, by sea transport, private investigation services, travel agency activities, pharmaceutical work and more. A complete list of positions is contained in Federal Law No. 99 “On licensing of certain types of activities”. There are approximately 49 species listed there. Therefore, when deciding which type of activity to choose, you need to understand that violation of this law and other regulations entails administrative liability, and sometimes criminal liability.

Closed

There are several types of activities that a private businessman cannot conduct. This is the military industry: the sale, production and even development of goods of military significance or those that can also be used in the military sphere. In addition, the legislator is increasingly inclined to prohibit private entrepreneurs from dealing with alcoholic products in any form.

Species by permission

In addition to the above, there are types of businesses that can be operated without a license. But for this, a businessman needs special permission from the relevant authorities. These may include the Ministry of Emergency Situations, the Sanitary and Epidemiological Service and other bodies. For example, in some regions, to practice trading activities permission must be obtained from the district government. In addition, there is a whole list of goods that require a certificate of conformity.

Selection of OKVED

To decide which OKVED to choose, you first need to select the section corresponding to your intended activity, and in it you already need to select those specific codes that will reflect your business. It often happens that an entrepreneur plans to cover several codes in the process of developing his business. We must remember that the law allows you to indicate several types of activities, but from the entire list you must select one, which will be marked as the main one and will be indicated in all accompanying documentation.

As a rule, four-digit codes are indicated, but in practice it happens that an entrepreneur is ready to engage in activities that are covered by the entire code group. Then it is enough to indicate the group code. But you can also clarify your activities in detail by indicating a five- or even six-digit code.

Most often, entrepreneurs use OKVED from the following sections of the classifier:

• Advertising activities.
• Hairdressers and beauty salons.
• IT related activities.
• Retail trade of office furniture and equipment.
• Retail home furniture and household goods.
• Retail trade in products.
• Retail trade in clothing.
• Online store.
• Freight transportation.

How many codes can you specify?

Since the classifier is quite large, and there are no restrictions on indicating codes in the application, the question logically arises, how many codes can you choose? Oddly enough, if you rewrite the entire classifier in your application, this will not be a basis for refusing to register you as an individual entrepreneur - you can really indicate everything.

Only 57 codes can fit on sheet A of the application, however, according to the registration rules, the number of such completed sheets is unlimited. The only question is how advisable it is to submit a huge list of codes. After all, the law allows you to subsequently add the necessary codes.

By the way, please note that if you choose an activity related to the fields of art, culture, children’s and youth sports, social services, social protection, medical care, development, upbringing and education of children and minors, the entrepreneur must provide a certificate of no criminal record.

Discrepancy between activities and OKVED

Many entrepreneurs have a question: what can happen if they conduct activities that do not comply with the specified codes? We must remember that codes are your probable, intended field of activity. The law does not prohibit you from doing anything else that you did not specify during registration. In addition, the tax office is more interested in your income and reporting, and not in the compliance of what is indicated with what is actually happening. All that matters is that your business operates to the letter.

However, it is important to know that the Code of Administrative Offenses establishes liability for failure to provide information about an individual entrepreneur or legal entity. Indirectly, based on this article, a fine of 5 thousand rubles may be imposed. for the fact that the entrepreneur does not have a code corresponding to your actual business. Therefore, it is recommended to update your list of codes in a timely manner.

Briefly about the main thing

Summarizing the above, I would like to separately highlight the main points that a businessman should know when indicating his OKVED codes when registering his business. To these important points worth mentioning:

1. Codes are a code for specific types of activities. They must be indicated in the application when registering your business, choosing them yourself.
2. There is no limit to the number of codes that can be written in an application. But it is necessary to indicate one, which will be considered the main one and appear in all accompanying documentation.
3. Specifying all the codes makes no sense and is even dangerous. Some of them may be prohibited for an individual entrepreneur, while others will require a license, permit or certificate of no criminal record.
4. When applying for a special tax regime, keep in mind that there are certain restrictions when choosing codes.
5. If you hire employees, then the main type of activity must be confirmed in the Social Insurance Fund, but only when the main code changes. It can affect your employees' insurance premiums.
6. The law does not provide for liability for activities that do not comply with the codes. But an entrepreneur can be held administratively liable and given a fine of 5 thousand rubles. for untimely notification of the reorientation of activities. On time - within three days.
7. Inconsistency of codes can lead to tax disputes with partners, when you or they may be denied a tax benefit for the transaction or resolution of tax disputes.