What is okved? How are tax regimes and OKVED codes related. What is okved

25.09.2019

Under the abbreviation OKVED in modern legislation, it is customary to understand "All-Russian classifier of types of economic activity". With the help of this document, different types of business are distinguished, which makes it possible to impose appropriate requirements on individual entrepreneurs. The applicant selects the established codes from the directory that correspond to the intended business activity when making an application for.

According to OKVED, the classification of an enterprise is not affected by either the form of its ownership or the source of investment, therefore the codes are issued the same for both individual entrepreneurs and LLC. But at the same time, each of the subjects of activity will have personal ones.

Structural features of the code

Today, the classifier covers almost all types of economic activity authorized in the territory of the Russian Federation. In this regard, the manual contains many codes. And to make it convenient to classify and use them, a special structure was created in the form of encodings:

  • the class has a symbol - XX;
  • subclass, respectively - XX.X;
  • group - XX.XX;
  • subgroup - XX.XX.X;
  • view - XX.XX.XX.

In addition, all classes are combined into sections that have a special designation (letter). Thus, depending on the specified type of activity, the OKVED code may consist of a different number of digits (from 2 to 6).

If a firm, for example, produces meat and non-food by-products, then the registration number for its activities is contained in subsection "D", it indicates the codes of companies that engage in such activities. Its letter designation is "DA".

There are 17 parts in the OKVED list. All of them are marked with specific letters and provide for certain types of activities. Then comes the division into classes, subclasses, groups, subgroups and species. Therefore, the applicant has the opportunity to choose the one he needs from the proposed options.

About how and how many codes you can choose - in the following video:

What is it for

OKVED is applied in order to:

  • classify and code the economic activities of the declared business entities;
  • determine the main and additional activities of such entities;
  • develop legal documents for state control of specific types of entrepreneurial activity;
  • carry out nationwide statistical accounting for specific types of activities, monitor the formation of the economic process;
  • provide statistical information for comparative analysis at the international level;
  • encode data on types of economic activity in a single database of the state register of enterprises/organizations and other resources;
  • meet the needs of regulatory authorities for information on the types of this type of activity in the case of solving analytical issues.

If you have not yet registered an organization, then the easiest this can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant at your plant and save a lot of money and time. All reporting is generated automatically, signed with an electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

How to choose your own activity

The selection of the code should be treated especially responsibly, since the wrong choice of it can create problems with the issuance of licenses / patents in the future. Only after making a conscious choice can you register the codes of your production. According to OKVED, indication of the main activity is a prerequisite to register an organization or individual entrepreneur. Today, entrepreneurs and legal entities are given the opportunity to work in several areas of economic activity at once. In this regard, there are practically no restrictions, except for several types, for example, private security agencies.

Therefore, a typical list of activities might look like this. Retail sale of food, beverages and tobacco products in specialty outlets (code 52.2) is indicated as the main activity. And among the additional ones they also indicate wholesale sales of consumer goods (non-food purposes) (code 51.4), trade in clothing items (code 52.42), restaurant business or opening a cafe (code 55.30).

It is worth remembering that after the entry into force of the new rules for the registration of individual entrepreneurs and legal entities, the types of activity must be selected taking into account the fact that the minimum code should be 5 characters along with a dot.

You can choose more activities than the company will initially carry out. So you can foresee changes in the process of business development. In addition, this does not mean at all that the company or individual entrepreneur will certainly do this. At any time, you can make changes to the Unified State Register of Legal Entities, change the types of economic activity, add new ones or exclude already selected ones.

It is important to remember that even the simple structure of the classifier is not a guarantee of the correct selection of codes. Therefore, in order to avoid errors in the choice, the following sequence should be followed:

  • determine the type of activity;
  • find the desired section and subsection in OKVED;
  • find the required class, then subclass, etc. in the directory;
  • determine the code that would characterize the type of activity most accurately.

When the desired type is not described in the classifier, you should choose "Other services" related to your focus. If there are plans for the development of the company in the future with the provision of additional services, you can immediately enter several additional codes.

Changing and adding activities

If you need to change the type of activity, add services or expand their list, you just need to add new codes from the directory. For this purpose, you will need to submit a corresponding application to the previous registration department, on the basis of which changes will be made. Changes are currently being made without payment of duty.

There is a form P24001 to inform the IP about adding codes, the same form is also used in cases of their exclusion.

For example, a company decided to engage in retail sales (code 52.62) in the markets. But in the future, she also wants to produce locks and hinges, which she plans to sell at market points (tents) (code 28.63). If the code 52.62 is indicated as the main activity, it will be assigned to the 1st class of professional risk by the Social Insurance Fund. And if the main code is 28.63, she will be assigned to the 12th grade. As a result, the rate on insurance premiums will increase by 6.5 times only because of the illiterate designation of the sequence of codes. Therefore, it is so important to choose the right type of activity.

If an individual entrepreneur is registered according to the same codes, but after a certain time he wishes to expand the scope of his activities, he will be obliged to notify the tax, besides no later than 3 days from the start of the activity not according to his kind. Otherwise, he will be considered a violator of the law on taxation, which is fraught with penalties.

Before you start doing business, you must select OKVED. With the code, you can get a license to work. There are quite a number of them, but it is not difficult to navigate them.

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.

Speaking in a completely understandable 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, it would be much more difficult for state bodies 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 normative and legal acts, with the help of which any economic activity is regulated.

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, which provide complete information on decoding codes for certain types of work. Here is what it is structure of the OKVED activity code:

  1. XX is class.
  2. XX.X - subclass.
  3. XX.XX - group.
  4. XX.XX.X - subgroup.
  5. 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 the codes in 2014 remained unchanged and corresponds to the list given in the section above. These codes are effective both for individual entrepreneurs and for 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. The complete list of 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 type of your work 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:

  1. in accordance with the classifier, decide on the choice of code;
  2. if the company has a charter, then changes must be made to it;
  3. fill out an application for registration;
  4. your signature must be notarized;
  5. pay the state fee;
  6. submit all necessary documents to the tax office;
  7. 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).

Finding the right OKVED code is not an easy task. In order to insure against refusal to obtain a license to work, treat this issue with full responsibility and seriousness.

Novice businessmen are often faced with the need to obtain OKVED, but not everyone knows what it is, what it is for, and how it is correctly decoded. These and many other questions will be discussed in the next article.

What is OKVED?

The answer to this question lies in the decoding of the abbreviation OKVED - this is the all-Russian classifier of the type of economic activity. In other words, it is a code or statistical information provided by a businessman to the state as an explanation of the direction of entrepreneurial activity. For example, specific codes exist for the following types of businesses:

  • animal husbandry;
  • manufacture of wearing apparel;
  • construction activity;
  • machine manufacturing;
  • financial activities;
  • work with real estate;
  • mining;
  • healthcare;
  • personal utilities;
  • fishing and fish farming;
  • transport and communication;
  • social work.

And that is not all. The list with the classification of varieties of OKVED codes includes about 100 types of economically beneficial activities, each of which contains many sub-items. Such an extensive number of codes is made so that the entrepreneur has the opportunity to characterize his activities as accurately as possible.

What is OKVED organization?

The OKVED of an organization is a code that determines the direction of its activities. As a rule, the codes of individual entrepreneurs and organizations do not differ, since there is a single all-Russian classifier. The OKVED of an organization can be recognized not only by the persons managing this organization, but also by third parties. To do this, it is enough to know or other details. With their help, it is easy to get access to OKVED even online on the FMS website.

Why is OKVED necessary?

Registration of documents for business will not do without the individual definition of OKVED codes. They are designed to help a novice businessman with the legal opening of his own business. For what other purposes is OKVED used?

  • Simplification of the business registration procedure . These codes help not only in the collection of documents, but also open the way for registering your business. Moreover, if the code is chosen incorrectly, then they will be able to refuse registration.
  • Tax calculation . It is known that the calculation of the tax rate occurs in accordance with the type of employment of a businessman. The OKVED code helps to determine exactly your tax rate.
  • Analysis of the type of business activity . Viewing statistics on a single type of activity is much easier if you use the classification according to the code for this.
  • Regulation of economic activity . Not only in a certain city, but also throughout the country, various legal acts are developed annually regarding various types of business. The OKVED code, as the second name of the lesson, will also help you keep track of changes related to your particular case.

It is important to remember when choosing an OKVED code individually that many of the activities require additional licensing. If they suit you, then you will need to collect a number of documents for the final registration of your business.

Do OKVED codes affect anything?

It has already been noted why it is necessary to obtain codes. But does the core activity code affect the range of services, and if so, how? Consider some of the nuances of this issue:

  1. The OKVED code does not restrict you in your work. That is, if a firm takes an order that is not 100% consistent with its profile, then this is not considered an error or violation. However, if such a situation is repeated systematically, then you will either have to change OKVED or incur responsibility in accordance with the law.
  2. The main activity of the company, as a rule, is the one that brings the most income. If the company consistently receives more income from additional activities, then the codes will have to be changed.
  3. If the director of the organization decides to change the profile (respectively, the change in OKVED), then he will have to convene a board of the company's management in order to obtain official approval for this shift.

In addition, the amount of transfers to the social insurance fund for each employee depends on how risky the chosen type of activity will be. The more complex and dangerous the activity being implemented, the greater the deductions.

Working with codes can seem very difficult if you do not know their classification. So that decryption does not seem something complicated, let's turn to the structure of the OKVED activity code:

  • XX. XX. XX. - view;
  • XX. XX. X. - subgroup;
  • XX. XX. - group;
  • XX. X. - subclass;
  • XX - class.

As a rule, classes and subclasses are used. Separate classes are applied with the addition of certain letters. As can be seen from the structure, the full activity code corresponding to one or another profile can contain from 2 to 6 elements (each 2 is separated by dots).

You should also pay special attention to the fact that when registering a type of entrepreneurial activity, you must specify at least 4 code characters. If you specify a smaller number of digits, the application for registration may simply not be accepted. The resulting code contains the required number of characters: it must be specified.

Where to get OKVED?

Finding out your OKVED code is not difficult - just refer to the relevant classifications presented on many sites on the Internet and choose the one that suits you best. Of course, self-selection is not enough to open your own business - you need to officially receive the code. Several options are possible here:

  • Registration tax authority. In some cases, the tax organization can help with obtaining the OKVED code. You need to contact her when submitting documents for registering a business: service employees will not refuse to help you with obtaining a code, although this is not part of their main duties.
  • Self-acquisition. If it was not possible to obtain a code at the tax authority, then you need to contact the nearest branch of the State Statistics Service for you. Before visiting, you need to collect a package of documents that differs for and LLC. For individual entrepreneurs, copies of the following documents will be required: passport, TIN, extract from the USRIP and registration certificate.
    For an organization, the list of copies is somewhat different: certificate of state registration of legal entities, TIN, charter, passport of the company director, charter and power of attorney, if necessary.
    Please note that regular, uncertified copies must be provided, which significantly shortens the process of collecting documents.
  • Service of the official website of the State Statistics Service. Allows you to get your code online in the shortest possible time. To obtain an individual code, you will need to indicate the region in which the LLC or IP was registered, as well as the TIN. The service has been operating relatively recently, so there is not much information contained on it: you risk simply not finding the region of interest.
  • Receipt through third parties. Many organizations that help businessmen in registering a business are also willing to help with obtaining OKVED codes. This service is also provided separately: its cost will not exceed 2,000 rubles.

When you first receive the OKVED code from the State Statistics Service, you do not pay state duties, but if the document is suddenly lost, you will have to pay for reissuance. To avoid trouble with code recovery, it is recommended to make 1-2 photocopies of it.

What to do when changing OKVED?

The main activity codes can be changed completely free of charge, without paying any fees or contributions. The procedure is complicated in that it requires a lot of paperwork: to change the code, you need to refill a number of documents in the P14001 form, namely:

  • 1 page. Here, in paragraph 2, you will need to indicate the number 1 (since we are changing information about the legal entity), as well as make the required changes to paragraphs 1.1, 1.2, 1.3, 2.
  • Page 1 sheet H. In paragraph 1.1, we prescribe a new code.
  • Page 2 sheet H. The old code that we are changing is indicated in paragraph 2.1, it must exactly match the code contained in . No more information will be required to fill out on sheets H, no codes need to be changed there.
  • Pages 1 to 4 in sheets P. Filled in according to the new forms of registration of legal entities, indicating new codes.

Code numbers when filling out applications must be written from left to right, indicating each number in a new separate cell.

Filling starts from the first cell. The completed application must consist of 7 sheets. With him, as well as other details of the company, you will need to come to the notary, and then to the IFTS. A similar form will also be filled out when an additional code is entered (if the company has two or more activity profiles), when it is changed, or deleted. You can carry out the procedure for changing or deleting codes on your own or through special organizations that offer services for such work, where professionals will competently fill out the documentation and help you quickly change or delete the profile of interest.

OKVED for online stores

If you decide to open an online store, then keep in mind that it operates under the same conditions as a physical store: it pays taxes, is listed as a separate organization, and has employees. That is why, for its registration, you will also need to obtain a special code. Some advice can be given here:

  • If the store has recently opened and exists exclusively in the virtual space, then it will be necessary to indicate the code corresponding to the retail trade.
  • In situations where the online store implements direct delivery to the buyer, you will need to indicate the code corresponding to the parcel trade.

In cases where a physical store corresponding to an online store is subsequently opened, a new OKVED corresponding to sales will also need to be entered. And if this type of activity becomes your main one, then the code of the main activity profile will need to be replaced.

How to get OKVED? (video)

Still do not understand how to choose an OKVED code? Why is it so important, and what problems can arise in determining it? Look for answers to these and additional questions in the following video, where the founder of the school of successful entrepreneurs will share his knowledge and experience:

The correct selection of the OKVED code is the key to successful entrepreneurial activity for both individual entrepreneurs and organizations. The more accurately it is selected, the better for the businessman and his own business. That is why you should approach the issue of registering OKVED codes with all seriousness.

Selection of OKVED codes It's not hard to figure out how to do it. The article will allow the reader to thoroughly understand the issue of selecting the codes necessary for the activities of the company. In addition, the publication provides information about what constitutesclassifier of types of activity OKVED2, how the codes contained in it are deciphered.

OKVED codes are information grouped in a certain way about the types of business activities in which this or that organization is engaged. Each code encrypts information about a group of activities or a specific type of business.

The classifier of types of activity OKVED2 was approved by the Order of Rosstandart No. 14-ST dated January 31, 2014 (hereinafter - Order No. 14-st). Previously, the types of activities were encrypted in another act, but now (since January 1, 2017) OKVED codes have given way to OKVED2 codes - an updated classifier. Despite the update, OKVED2 perform the same functions as before.

Codes are included in the standardization system of the Russian Federation. When registering an organization, it is necessary to choose one or another code of the main activity, and codes of additional activity (if the organization is engaged in more than one business).

Thus, OKVED codes are selected based on the activities carried out by the organization, are applied everywhere, and are mandatory for use. The maximum number of OKVEDs for an LLC is not limited, while the minimum number is 1. Using the information provided in the article, it will be much easier to decide on the answer to the question of how to choose the right OKVED for an LLC.



Similar articles