OKVED tax codes. Application for adding OKVED codes for IP

In addition to collecting documents for the tax, when you plan to submit them for registration of an individual entrepreneur or LLC, you need to prepare one more nuance. Small, it seems, but important. This is the selection of the OKVED code, which must correspond to your activity.

The task seems quite simple, however, when they see a list of these very codes, many future and even experienced specialists are confused. And yet, with some complexity, it is possible to determine the necessary option. You just need to figure out how to do it.

OKVED is deciphered as the All-Russian classifier of types of economic activity. To make the right choice of code for a business, an entrepreneur it is necessary to search for it according to the principle "from largest to smallest" in the list provided. Today, this is easier to do due to the presence of interactive documents that, immediately after selecting a section, translate into a subsection, and so on. So, how to choose the OKVED codes?

How to choose a code?

The hope that someone will help and do everything for you before submitting documents will melt away pretty quickly. There are plenty of visitors, and no one will bother with everyone. Therefore, one must be prepared to think about what exactly suits the chosen activity.

A code is selected according to a special document, which is called OKVED. It contains sections, each of which has subsections, classes ... The final form of the code is 10.10.12 (for example). In order not to make a mistake, you need to follow the same algorithm according to which, presumably, it was composed.

It is difficult to imagine that the compilers first came up with each code separately, and then collected the resulting options into classes, groups and subgroups. Of course, first they created sections, then subsections, and so on until the last item - the view (it is he who is called the code).

Sections in the final code are not marked, as are subsections. They are indicated not by numbers, but by letters of the Latin alphabet. For example, section D "Manufacturing" has as many as 14 subsections (DA, DB, DC, ...), but most of the rest have none. The result is not a very large number of options.

It is undesirable to rush to choose the section or subsection that caught your eye first. Upon closer examination, entrepreneurs often find that their activities fit into several categories at once. Sometimes it's the opposite - it can be difficult to find even one. The reason for this is concise entries, too short interpretation of sections (you can find it in Appendix A to OKVED).

Procedure

The procedure for selecting codes is as follows:

• First, select a section/subsection. Here and in the future, act according to this principle: gradually cross out everything that does not fit. When working on a computer, it will be convenient to copy the entire list into a notepad and delete unnecessary ones one by one. This way you won't miss any option.
• After selecting a section / subsection, one or several at once, you need to go to the list and select a class and a subclass. In this case, no longer letters are used, but numbers that will be displayed in the final OKVED code.
• Having decided on the subclass, move on to groups and subgroups.
• At the end, you need to choose the type of activity. This is the code, which is no longer divided into any components. The difference is that the view is a written designation, and the code is a digital one.

There is a clause in the legislation that allows you to choose a code from 4 digits (previously it was from 3, but changes were made in August 2013). This means that you may not reach the 6-digit code, but simply stop at the group. But, if the type of activity requires special permits or licensing, it is better not to take risks and register the type - from 6 digits.

Step-by-step instructions for selecting OKVED codes can be found in the video. Enjoy watching!

http://www.youtube.com/watch?feature=player_detailpage&v=_JIZ8HCn1IQ

How many codes can be selected?

Without at least one code, registration of an individual entrepreneur or LLC will not be carried out. But according to the law, it is possible to choose several options, which, it would seem, makes the task easier. The law allows you to have an unlimited number of codes. But even in this case, the first must necessarily be the main, main, and all the rest - additional. In addition, a very large amount in the future may be fraught with tax problems. More than 20-30 is not recommended to choose.

It turns out that even the presence of several dozen codes does not eliminate the need to choose one, the most important one. Therefore, the initial work still has to be done, and along the way, you can mark those activities that, presumably, are also suitable.

The best choice for LLC

OKVED codes for LLCs, as well as other organizations (JSC, CJSC) are selected in a similar way. The difference is in the paperwork. If you register an individual entrepreneur, then the types of activity (in a written submission) are indicated only in the application for state registration. When opening an LLC, they must also be spelled out in the Charter of the future company.

In the future, annually on April 15, confirmation of the specified main activity in the FSS is required. This rule also only applies to organizations.

At the same time, if several OKVED codes are selected, but the main one is not defined, then the FSS reserves the right to choose the one that belongs to the most risky from a professional point of view. It will be subject to a very high tax. Therefore, it is better to choose the main type of activity yourself.

How to decide on the choice of an individual entrepreneur?

The OKVED code for individual entrepreneurs is selected according to the general principle that was described above. The peculiarity is that the legislation does not provide for the mandatory indication of all types of activities when registering individual entrepreneurship. For example, only one type is indicated, and the IP is also engaged in another. Nothing will happen for this, but there are nuances:

• may refuse to lend to a business if the code does not match the activity;
• problems may arise during licensing and during the transition to UTII.

What are the codes for?

Why do many entrepreneurs carelessly choose the type of activity? It's simple: they don't know what it's for. In fact, the code will be needed more than once:

1. when submitting documents to the Pension Fund;
2. when registering with the Compulsory Medical Insurance Fund;
3. when opening an account for an individual entrepreneur in some banks;
4. The amount of insurance premiums for payments to employees for occupational diseases and accidents depends on the type of activity.

Also, if you specify the wrong code in the future, as the business develops, problems may arise, at least with the reissuance of documents. Therefore, it is better to take the matter seriously. You will spend no more than one day, but in the end you will be calm in many situations where this code is required.

The video below will help answer the question: “Which OKVED code to choose for LLC and IP?” It also talks about the electronic way of selecting the type of activity.

Novice merchants, when registering themselves as an individual entrepreneur, often face the problem of indicating the type of activity. At the first meeting with OKVED, this problem seems unsolvable. The purpose of this article is to talk about the types of activities, the features of their division, and give recommendations for choosing.

Dear reader! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.

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Types of entrepreneurial activity according to OKBED

From 01/01/2015, the only classifier is OKBED 2 (OK 029-2014), which replaced the classifiers OKBED OK 029-2001, OKBED OK 029-2007.

But at the moment, according to the letter of the Federal Tax Service of Russia dated 08/07/2014 No. ND-3-14 / 2624, “for the purposes of state registration of legal entities, individual entrepreneurs and peasant (farm) households”, OKBED OK 029-2001 (KDES rev. 1) is used ).

This is due to the transition period, which lasted until 01/01/2016.

This classifier collects all types of activities into subgroups combined into groups. Those, in turn, are collected in subclasses, combined into classes. Each category is labeled with a number.

As a result, each type of activity is recorded, starting with the class, in pairs of numbers separated by dots. And can be represented as:

• OO. - Class;
• ОО.О - subclass;
• OO.OO - group;
• OO.OO.O - subgroup;
• OO.OO.OO - view;

It can be seen that the classifier covers almost all types of entrepreneurial activity. Exceptions are activities related to state security and defense.

Where to find activities?

At the local branch of Rosstat - the body that issues this classifier. You can find the full list of codes there.

If you feel reluctant to go anywhere, then you can read the full text on the sites:

1. Legal systems "Consultant+" and "Garant", with annotations and additional information: OKVED OK 029-2001 (NACE rev. 1).
2. OKVED OK 029-2014 (NACE Rev. 2) – Consultant and Guarantor.
3. Letter No. ND-Z-14/2624 dated 08/07/2014 from the FHC of Russia.
4. Federal State Statistics Service (Rosstat).

What types of activities are there?

There is a restriction on complete freedom of enterprise. In the form of Federal Law No. 99-F3 “On Licensing Certain Types of Activities”.

According to him, they are usually divided into 4 groups:

• ordinary;
• licensed;
• requiring permission and/or approval;
• covered for individual entrepreneurs;

Because there is a version of the above law dated December 31, 2014, which comes into force on July 1, 2015, it will be more relevant to consider the types of activities in its context.

Ordinary activities

These are the types that you can engage in immediately upon completion of registration as an individual entrepreneur. Such activities do not carry the possibility of causing significant harm to people and therefore do not require coordination with supervisory authorities and obtaining a license.

Types subject to compulsory licensing

Clause 1, Article 2, 99-F3, describes why licensing of certain types of activities is carried out. Their complete list can be found in Article 12, Chapter 2, 99-F3. True, the licensing of some of them is terminated from the moment a separate federal law comes into force, which will provide for accreditation or self-regulation of certain types of activities, as reported by Art. 22, chapter 3, of this document. For example, conducting an examination of prom. security.

In addition, clause 4 of article 1 99-F3 describes the types of activities that are regulated by separate federal laws. As a rule, this activity is not available to individual entrepreneurs, and is carried out only by legal entities. persons. For example, security activities, which also require a higher legal education from the gene. director.

Types requiring approvals and permits

These include activities that do not require a license to engage in. But it must be agreed with the supervisory authorities. There are about 30 (!). Of course, it is not necessary to obtain permission from everyone, but representatives of firefighters, police and dignity will certainly visit you. stations.

Therefore, you must be prepared in advance. It is worth searching the Internet for lists of bodies with which coordination is required, going through each declared type of activity.

Closed activities of IP

P.2, art.1. clearly describes the types of activities that an individual entrepreneur cannot engage in. For example, related to the protection of state secrets or the use of atomic energy. This is the prerogative of the state. services and large companies.

How to choose the right OKVED codes for individual entrepreneurs?

1. We open the list of OKVED.
2. Select the desired section, presented from A to Q. For example, we decided to engage in wholesale trade in building materials. Suitable section - G “Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items”.
3. There we select the appropriate class. In this case, - 51 "Wholesale trade, including trade through agents, except for trade in motor vehicles and motorcycles."
4. Choosing the right subclass, focusing on the 3rd digit of the code. 51.4 Wholesale of non-food consumer goods suits us.
5. Select a group of 4 digits. Here a difficulty arose. There is no suitable group. So, we have chosen the wrong subclass. We look further and find 51.5 "Wholesale of non-agricultural intermediate products, waste and scrap", with the required group 51.53 "Wholesale of timber, building materials and sanitary equipment".
6. We select a subgroup by the 5th digit of the code. Here - 51.53.2 "Wholesale trade in paints and varnishes, sheet glass, sanitary equipment and other building materials."
7. Selecting the final look. For example, 51.53.24 "Wholesale trade in other building materials."

In order not to limit yourself in the assortment, you could stop at 51.53. Hierarchical classification allows this. Or there may simply be no division into subgroups and types. For example, 51.7 "Other wholesale" if you did not find the required type of activity from those presented in this class.

What version of OKVED should be used when registering an individual entrepreneur?

Since there are as many as 3 versions of OKVED, it may be difficult which version to use when registering:

• OK 029-2001 (NACE Rev. 1);
• OK 029-2007 (NACE Rev. 1.1);
• OK 029-2014 (NACE Rev. 2);

After all, Order No. 14-ct dated January 31, 2014 puts into effect a new classifier, OK 029-2014, canceling the first editions only by January 1, 2016.

But there is a letter from the Federal Tax Service of Russia dated 08/07/2014 No. ND-Z-14/2624, which clearly indicates that “for the purposes of state registration of legal entities, individual entrepreneurs and peasant (farm) households, OKVED OK 029-2001 (NEC rev. 1) is used )". And after 01/01/2016, an automatic transition to new codes is expected.

What are the general rules for choosing OKVED codes?

The number of codes that can be specified when opening is not limited by any law. Therefore, many try to cram as many codes as possible during registration. Like, in the future it will not be necessary to run to the tax office and write an application for adding a type of activity if you decide to do it.

There is some logic in this. Time is the most important resource, and entrepreneurial activity is multifaceted, and you never know what will suddenly become very profitable in a couple of days. Few people know that there is no direct ban on activities in the absence of an OKVED code!

That is, if you have a store and you decide to try organizing courier delivery, you can do it. Will go - register, no - well, it's a pity. The problem will arise if this activity requires licensing.

Hence, a few tips for working with OKVED:

1. It is better to immediately indicate the activity requiring a license in the list of OKVED codes. According to No. 129-F3, information about licenses received by an individual entrepreneur must be contained in the USRIP. Specify the ones you need, and you can get a license later.
2. Do not enter more than 30 additional codes. This is not prohibited, but Rosstat, in any case, could not fit more on the sheet before.
3. Consider the chosen tax regime. The Tax Code of the Russian Federation allows the use of various taxation regimes. For UTII or a patent, choose those activities where these regimes can be applied.
4. Specify groups of codes. There is no need to list all the activities of one group. It is enough to indicate the number of the group itself, and the principle of hierarchy will imply all the codes included in it.

How to choose the main activity?

When applying for registration of an individual entrepreneur, it is necessary to list all types of activities that are planned to be engaged in. But the first is indicated in a separate column, and is considered the main one. It is for him that Rosstat will take into account the type of business entity, and determine which sector of the economy it belongs to.

This must be approached with all responsibility and take into account a number of rules when choosing:

1. The main type of activity indicated during registration of an individual entrepreneur must match the one that is the main source of income.
2. The FSS of the Russian Federation divides the types of activities into risk classes. Accordingly, the amount of payments for insurance of employees against industrial accidents and occupational diseases is calculated. If the risk class of the declared activity does not match the actual one, you are provided with special attention from the FSS. It is better to indicate correctly, without trying to gain on contributions.
3. The main type of activity must be suitable for the chosen taxation system.
4. When specifying the main licensed type of activity, you need to take care of having a license, even if you are temporarily engaged in additional ones.

What OKVED codes should be indicated additionally?

In principle, only 1 main activity can be identified. But you should always consider related products and services, which are also worth mentioning. And although Article 23 and Clause 1 Article 49 of the Civil Code of the Russian Federation allow you to engage in any legal activity, some of its types are subject to licensing.

And in order to receive them, they must be indicated in the USRIP. Also, some counterparties may require mandatory indication of a specific type of activity when working with them. When contacting a credit institution, it may be necessary to indicate specific activities that correspond to the purpose of obtaining a loan.

What to do if there is no suitable code in OKBED?

If it is not the main type of income, continue to work quietly, and if it is the main one, you should refer to Appendix "A" OK 029-2001 (NACE Rev. 1). And among the detailed enumeration of activities and the list of those that fall under the category of “other activities”, find the one that suits you.

As a last resort, you can ask on the Internet (check the answer!), Or consult Rosstat.

In general, although choosing the right type of activity is an important task, there is nothing overly complicated about it. The main thing is to adhere to the above rules, and you will succeed.

It is the responsibility of each individual entrepreneur to notify the authorized state bodies about what kind of activity he carries out. This procedure is provided for by regulatory legal acts and is mandatory due to the fact that there is a list of works and productions, the implementation of which is prohibited for individual entrepreneurs.

When carrying out the procedure for registering his own enterprise, an individual entrepreneur must enter into the state register data on the area in which he will work. The specified information implies the choice of the code of the all-Russian classifier of types of economic activity.

What is OKVED

OKVED is a system functioning in accordance with the following principles:

• Distribution of activities in accordance with their classification, followed by coding.
• Storage, processing and issuance of information about the activities of the IP.

How to choose OKVED

The correct and competent choice of OKVED is a rather difficult task for the reason that there are various types of business activities that are not only similar, but also interconnected. First of all, an individual entrepreneur needs to determine as accurately as possible the type and scope of activities that he will carry out.

OKVED codes consist of a digital combination. To select them, do not complicate the task and enter as large a numerical value as possible, it is better to limit yourself to a few digits.

When choosing codes, it is necessary to indicate the main type of business activity, which will directly bring the main income. About those that are secondary, that is, additional, it is not necessary to enter information at all. The specified silence about such types of private earnings is not prohibited by state legislation and does not entail a violation of any regulatory legal acts.

However, there are exceptions to such cases, when entering information about additional types of work carried out in parallel with the main one is mandatory.

These include the following types of cases:

• If an appropriate state license is issued for the activities of an individual entrepreneur.
• If, in accordance with the specified and registered code, a transition was made to the payment of taxes under the ENTI system.
• If the specified type of work, bringing a certain fixed income, is of a foreign economic nature.

Important! It is necessary to take into account the fact that the absence of this or that type of activity among the IP in the list of OKVED may become the basis for refusal to participate in the tender, the public procurement procedure, or the issuance of a license.

Also, an important point when choosing an OKVED code is that if it is necessary to obtain a loan from a bank for an activity that is not codified, the bank reserves the right to refuse. There is a high probability that you will not be able to get a loan. Accordingly, it is necessary to foresee this aspect in advance.

In addition, you should not include in the OKVED list those that you do not plan to deal with in the near future. Indeed, among them there may be those who carry the risk of increased injury. And the higher the level of this risk, the greater the amount of tax you have to pay.

The right choice of code

In order to choose OKVED correctly, it is necessary to act in accordance with the following generally accepted rules, which will somewhat simplify the procedure:

When carrying out the codification procedure, one should choose one main direction that brings the enterprise the greatest income. How can this information be calculated if the activity of the enterprise is chaotic? In this case, the best option would be to calculate the profit that was received by an individual entrepreneur for a certain period of time, for example, for a year.

Further, this figure should be divided in accordance with the directions by which it was obtained. If, for example, it is a private timber processing firm that additionally provides services such as cargo transportation, furniture production, and the construction of houses from appropriate materials, it should be taken into account from which type of work performed the largest amount of finance was received. It is this type of activity that should be indicated as the main one.

Quite often, entrepreneurs are interested in a question of this kind, what is the impact of the number of codified activities on the total amount of taxes, the payment of which is mandatory. The number of taxes is directly related to the risk of injury at the enterprise. That is, the higher the risk of any injury to employees or employees of a private enterprise, the greater the amount of tax will need to be paid to its manager.

Getting the status of an individual entrepreneur in Russia is not difficult: The procedure consists of logical steps that you can do on your own.

Meanwhile, among start-up entrepreneurs there are those who believe that the choice of OKVED codes for individual entrepreneurs in 2019 is possible only with the participation of professional registrars. In fact, this is not so, and an independent selection of OKVED codes is available to everyone.

How to choose OKVED for individual entrepreneurs in 2019

In order for government agencies to have an idea of ​​what an individual entrepreneur is doing, they need to get information about the directions in which the business will work. The unification of this information is OKVED-2 (All-Russian classifier of types of economic activity). So, two auto repair shops can differ significantly in the class of masters and the list of services, but for government agencies both of them will be business entities operating under code 45.20.

At the first acquaintance with OKVED 2, it may seem that the classifier is difficult to master: 21 sections, each of which contains sections, and then more subsections. How to choose OKVED codes for IP 2019 among this variety?

Firstly, you need to know that in the application for registration of an individual entrepreneur, codes are entered in at least four characters. Having decided on a four-digit code, the applicant automatically selects a set of codes that is included in this larger one. For example, by specifying code 45.20, the entrepreneur receives the right to operate under all codes included in this group, such as 45.20.1; 45.20.2; 45.20.3 etc. You can choose your OKVED codes using our , just enter a keyword into it, for example, "trade", and you will receive several dozen codes with a description of the activities of each code.

Secondly, in general, the types of activities in OKVED are arranged logically, therefore, as a rule, it is enough for an entrepreneur to study the section of the Classifier that interests him. However, the logic of OKVED does not always coincide with the logic of the applicant. Some directions are really difficult. In these cases, you can use with decryption for IP. So, if the future IP plans to work in the information business, then the list of codes will include 58.11 “Book publishing”, 58.19 “Other types of publishing activities”, 63.91 “Activities of news agencies”.

Thirdly, IPs are not forced to choose a single code. The applicant can enter as many OKVED codes as he sees fit in the application for business registration. Sheet A of the application R21001, where you need to enter the codes, will include 57 codes. If this does not seem enough to someone, then additional sheets can be added, while the code of the main type of activity according to OKVED is indicated only on the first sheet.

And most importantly, all our users, if they have difficulty in selecting OKVED codes, can get a free consultation from professional registrars.

When specifying codes from OKVED, choose the types of activities that you really plan to do. An excessively long list of “in reserve” codes can lead to unpleasant consequences in the form of the need to attach a certificate of no criminal record to the registration documents (if the OKVED code involves working with children, in medicine or in the social sphere).

With the main code, you also need to be careful: for their own inattention, novice IP employers pay a ruble. The fact is that the code of the main activity for individual entrepreneurs in 2019 affects the amount of insurance for employees against accidents and occupational diseases. Contributions under this article are accrued depending on the main type of activity, and if an individual entrepreneur has chosen a risky or professionally dangerous activity from OKVED, then he pays insurance premiums for employees at a high rate. It’s a shameful alignment if the entrepreneur does not receive the main income from this type of activity at all.

How to add an activity type for IP

If over time the direction of the entrepreneur's business expands or changes dramatically, then it may be necessary to add a type of activity for the individual entrepreneur. To do this is quite simple. First you need to open the OKVED 2019 codes with a decryption for individual entrepreneurs and select the code that most closely matches the type of activity. Then you can start filling out an application for adding a new code in the form . The OKVED codes added to the USRIP are indicated on page 1 of sheet E.

If it is assumed that a new type of activity will bring maximum income, then it is necessary to include it in clause 1.1. If the entrepreneur simply adds a new OKVED code, without making it the main one, then clause 1.2 is filled in. As with the initial registration of an individual entrepreneur, OKVED codes are indicated in at least a four-digit format.

When submitting through an intermediary, the finished application must be certified by a notary. The state duty for adding types of activities from an individual entrepreneur is not required, therefore, immediately after the notary, you can send a representative to the “native” IFTS. The option of postal forwarding can also be considered, however, in this case, it is imperative to make an inventory of the attachment.

The same form 24001 is also used to exclude the unnecessary OKVED code, but now in sheet E the entrepreneur should be interested in page 2, reserved for codes that are subject to exclusion from the USRIP.

For a personal visit to the IFTS, certification by a notary of form 24001 is not required. Please note that in this case the application is not signed in advance, the entrepreneur must sign in the presence of the tax inspector. Additionally, you must have a certificate of registration of an individual entrepreneur and a civil passport with you.

When registering for tax purposes, an economic entity must indicate the code of the activity in which it plans to engage. To indicate the correct code, you must use the OKVED 2017 code classifier with decoding. There are no exceptions to this rule for individual entrepreneurs.

Structure of OKVED codes

OKVED is the all-Russian classifier of types of economic activity, which is used to classify the activities carried out by economic entities, the state statistical monitoring of it.

The classifier codes contain digits, the number of which can vary from two to six, and have the following structure - XX.XX.XX, where the first two digits define the class, and each subsequent digit specifies the type of activity assigned to the specified class.

For example, class 95 speaks of the implementation of IP activities related to the repair of computers, personal consumption and household items, the number two added to the class - 95.2 - means conducting activities related to the repair of personal consumption and household items, adding more one deuce - 95.22 - implies activities related to the repair of household appliances, home and garden equipment, the last added figure finally specifies the type of activity chosen by the individual entrepreneur:

95.22.1 - activities related to the repair of household appliances;

95.22.2 - activities related to the repair of home and garden equipment.

IP registration OKVED codes

When registering, an individual entrepreneur is obliged to inform the tax authority about the types of activities that he plans to carry out, indicating in the application the appropriate codes for the types of activities. For individual entrepreneurs in 2017, the codes provided for by the previously valid OKVED 1 are no longer applied.

The new classifier contains the current OKVED codes with their decoding. For IP OKVED 2 became relevant from 07/11/2016. Codes entered into the USRIP before the specified date using the previously valid OKVED 1 were automatically brought into line with the new classifier.

To be registered, a citizen must submit an application to the tax authority in the form N P21001. To indicate the types of activities that the individual entrepreneur plans to engage in, sheet A of the application is filled out. OKVED 2 codes are determined by individual entrepreneurs independently. When filling out information about the proposed type of activity, at least four digits of the code should be indicated.

What types of activities are available for IP?

An individual entrepreneur can engage in any kind of activity, unless the relevant prohibition is expressly provided for by law. Activities expressly prohibited by law include:

• production and distribution of alcohol;
• activities related to weapons, aviation and military equipment, weapons and ammunition, explosive materials, chemical weapons;
• activities related to industrial safety expertise;
• production of pyrotechnics;
• distribution of class IV and V pyrotechnics;
• activities related to the impact on hydrometeorological and geophysical processes and phenomena;
• security-related activities;
• activities related to the employment of Russian citizens abroad;
• activities related to investment funds;
• activities related to non-state pension provision and pension insurance;
• space activities;
• activities related to the manufacture of medicines;
• activities related to drugs and other restricted drugs;
• activities related to the sale of electricity to citizens;
• activities related to the securities market.

Application for adding OKVED codes for individual entrepreneurs

In order to add new OKVED codes to the EGRIP, the IP submits an application to the tax authority. To change the OKVED codes, the entrepreneur submits to the tax authority an application for changing the OKVED IP codes in the same form - N P24001. Fill in the application: